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AR HB1330

Bill

Status

Failed

5/1/2023

Primary Sponsor

Scott Richardson

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Origin

House of Representatives

94th General Assembly (2023 Regular)

AI Summary

  • Exempts certain homesteads and farming property from forfeiture to the state when tax-delinquent, provided the delinquent tax equals at least 50% of the appraised property value (less outstanding debt and liens)

  • Restricts protection to homesteads of persons age 65 or older and real property used principally for farming owned by Arkansas residents age 65 or older who reside on or adjacent to the property

  • Amends the county collector's authority to transmit tax-delinquent property by certification to the state Commissioner of State Lands, adding exceptions for protected homesteads and farming properties

  • Updates the required publication notice for delinquent real estate tax lists to reference the new exemptions under Arkansas Code § 26-37-101(d)

  • Maintains the existing one-year redemption period before property can be certified to the state for collection or sale

Legislative Description

To Amend The Law Concerning Tax-delinquent Property; And To Provide Restrictions On The Forfeiture Of Tax-delinquent Homesteads And Real Property Used For Farming.

Last Action

Died in House Committee at Sine Die Adjournment

5/1/2023

Committee Referrals

Revenue and Taxation1/31/2023

Full Bill Text

No bill text available