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AR HB1658

Bill

Status

Passed

4/10/2025

Primary Sponsor

Jason Nazarenko

Click for details

Origin

House of Representatives

95th General Assembly (2025 Regular)

AI Summary

  • Members of the U.S. Armed Forces, reserve components, or National Guard are exempt from property tax penalties during deployment plus one tax year after deployment ends

  • Taxpayers must provide their DD Form 214 showing deployment dates to the county collector within one year of deployment ending to qualify for the exemption

  • "Deployment" is defined as assignment to a duty location outside the state on active-duty orders under Title 10 of the United States Code, regardless of whether inside or outside the continental United States

  • Amends Arkansas Code § 26-36-201(d) concerning property tax due dates and penalties

  • Approved April 10, 2025 as Act 550 of the Regular Session

Legislative Description

To Amend The Law Concerning The Payment Of Property Taxes; And To Define "deployment" For Purposes Of The Exception To The Assessment Of Penalties Related To Property Taxes.

Last Action

Notification that HB1658 is now Act 550

4/10/2025

Committee Referrals

Revenue & Taxation3/31/2025
Revenue and Taxation3/4/2025

Full Bill Text

No bill text available