AR HB1760

County equalization boards are prohibited from hearing appeals regarding homestead property tax relief eligibility for disabled persons or those 65 years of age or older under Arkansas Constitution Amendment 79 and § 26-26-1124

Appeals challenging a county assessor's determination of homestead tax relief eligibility must be filed with the county court, which has exclusive original jurisdiction under Arkansas Constitution Article 7, § 28

County equalization boards remain without jurisdiction over appeals concerning tax-exempt status determinations, agricultural/pasture/timberland valuations, and producing mineral rights valuations

Amends Arkansas Code § 26-27-317(a) to clarify the proper venue for property assessment disputes related to senior and disability tax relief programs