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AR SB447

Bill

Status

Passed

4/10/2019

Primary Sponsor

Jim Hendren

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Origin

Senate

92nd General Assembly (2019 Regular)

AI Summary

  • Increases the homestead property tax credit from $350 to $375 per assessment year, effective for assessment years beginning January 1, 2019.

  • Allocates $1 million annually from excess Property Tax Relief Trust Fund revenues to counties for costs of administering Amendment 79 (property assessment administration).

  • Distributes $2 million annually from the fund to counties and $2 million to municipalities using specified formulas for local revenue support.

  • Transfers $8,246,573 one-time to the County Voting System Grant Fund by July 1, 2019, if excess revenues permit.

  • Directs remaining excess Property Tax Relief Trust Fund revenues to the Long Term Reserve Fund, with future use authorized by subsequent legislation for tax relief or school district financial assistance.

Legislative Description

To Increase The Homestead Property Tax Credit; To Maintain Funding For Current Property Tax Relief; To Provide For The Use Of The Excess Funds In The Property Tax Relief Trust Fund; And To Declare An Emergency.

Last Action

Notification that SB447 is now Act 808

4/10/2019

Committee Referrals

Revenue & Taxation4/1/2019
Revenue and Taxation3/11/2019
Revenue & Taxation2/26/2019

Full Bill Text

No bill text available