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AR HB1894

Bill

Status

Passed

4/17/2025

Primary Sponsor

Howard Beaty

Click for details

Origin

House of Representatives

95th General Assembly (2025 Regular)

AI Summary

  • Requires the Assessment Coordination Division to create rules for fair and equitable property tax assessment of affordable housing with federal or state-imposed rent limitations and operational restrictions

  • Applies to properties eligible for Low-Income Housing Tax Credits under 26 U.S.C. § 42, HUD HOME Investment Partnerships Program properties, and USDA rural housing properties under 42 U.S.C. § 1485

  • Final rules must be filed with the Secretary of State by January 1, 2026, or as soon as practicable after Legislative Council approval

  • Amends Arkansas Code § 26-26-1202 concerning property valuation procedures

  • Approved April 17, 2025 as Act 842 of the Regular Session

Legislative Description

To Establish A Method Of Valuation For Real Property Used For Affordable Housing; And To Establish A Method Of Valuation For Certain Real Property Under Arkansas Constitution, Article 16, § 5.

Last Action

Notification that HB1894 is now Act 842

4/17/2025

Committee Referrals

Revenue & Taxation4/9/2025
City, County and Local Affairs3/31/2025

Full Bill Text

No bill text available