AR HB1604

Amends Arkansas Code § 26-3-306 to extend property tax exemptions to disabled law enforcement officers and disabled firefighters who are totally and permanently physically disabled from injuries sustained in the course of their official duties, exempting them from state taxes on homestead and personal property.

Extends property tax exemptions to surviving spouses and minor dependent children of deceased disabled law enforcement officers and deceased disabled firefighters killed or who died while acting within the course and scope of their official duties.

Requires applicants to furnish verification letters from the Arkansas Public Employees' Retirement System, State Police Retirement System, Arkansas State Highway Employees' Retirement System, Arkansas State Police Commission, or Arkansas Local Police and Fire Retirement System, along with affidavits confirming their status.

Establishes that surviving spouses remain eligible for exemptions only while unmarried, but exemptions are reinstated upon termination of subsequent marriages, and exemptions for minor dependent children remain available during their minority.

Effective for assessment years beginning on and after January 1, 2019.