Loading chat...

AR HB1775

Bill

Status

Failed

5/5/2025

Primary Sponsor

Robin Lundstrum

Click for details

Origin

House of Representatives

95th General Assembly (2025 Regular)

AI Summary

  • Prohibits counties from subdividing owner-occupied residential property into multiple parcels to separately assess an accessory dwelling unit (ADU)

  • Requires ADUs to be valued and assessed together with the primary residence as a single parcel for property tax purposes

  • Defines "accessory dwelling unit" as a secondary dwelling that is located on the same parcel as the primary single-family residence, independent of and smaller than the primary residence, and owned by the same person

  • Effective for assessment years beginning on or after January 1, 2026

Legislative Description

To Prohibit The Separate Valuation And Assessment Of An Accessory Dwelling Unit For Purposes Of Property Taxes; And To Amend The Method Of Valuation For Certain Residential Property Under Arkansas Constitution, Article 16, § 5.

Last Action

Died in House Committee at Sine Die adjournment.

5/5/2025

Committee Referrals

Revenue and Taxation3/13/2025

Full Bill Text

No bill text available