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AR HB1759

Bill

Status

Passed

4/10/2025

Primary Sponsor

Jon Milligan

Click for details

Origin

House of Representatives

95th General Assembly (2025 Regular)

AI Summary

  • Extends the deadline for assessing newly acquired tangible personal property from 30 days to 60 days following the date of acquisition

  • Changes the window for property requiring the extended assessment period from May 2-31 to April 1-31, giving taxpayers more time to report property acquired in late spring

  • Applies to new residents, new businesses established between January 1 and May 31, and existing residents who acquire taxable tangible personal property during this period

  • Maintains the 10% penalty exemption for property assessed within the new 60-day window for acquisitions made April 1 through May 31

  • Approved April 10, 2025 as Act 551 of the Regular Session

Legislative Description

To Increase The Amount Of Time A Taxpayer Has To Assess Tangible Personal Property Acquired During A Certain Time Period.

Last Action

Notification that HB1759 is now Act 551

4/10/2025

Committee Referrals

Revenue & Taxation3/31/2025
Revenue and Taxation3/12/2025

Full Bill Text

No bill text available