ArkansasHB10722025 Regular SessionHouseWALLET

TO CLARIFY THE REQUIREMENTS FOR ESTABLISHING ELIGIBILITY FOR THE PROPERTY TAX EXEMPTION FOR DISABLED VETERANS, SURVIVING SPOUSES, AND MINOR DEPENDENT CHILDREN.

Sponsored By: Cameron Cooper (Republican), Mark Johnson (Republican)

Enacted

Personalized for You

How does this bill affect your finances?

Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.

Bill Overview

Analyzed Economic Effects

2 provisions identified: 0 benefits, 1 costs, 1 mixed.

Mistaken veteran tax exemptions trigger repayment risk

For assessment years beginning January 1, 2025, Arkansas sets recovery rules for property tax exemptions granted by mistake. These rules cover the exemption for disabled veterans, surviving spouses, and minor dependent children. If the county collector finds an exemption was granted by mistake, the collector must remove it. The collector may charge the claimant up to three years of unpaid property taxes, plus applicable penalties, interest, and costs.

Veteran tax paperwork eased, change reporting required

For assessment years beginning January 1, 2025, these Arkansas rules cover disabled veterans, surviving spouses, and minor dependent children. A Department of Veterans Affairs letter establishes property tax exemption eligibility once; annual letters are not required. After submitting a letter, you must notify the county collector of any legal status change that ends your eligibility. You must also report changes in the description, ownership, use, or occupancy of property exempted in the previous assessment year. If you change homesteads, you must submit a new letter to the county collector where your new homestead is located.

Sponsors & Cosponsors

Sponsors

  • Cameron Cooper

    Republican • House

  • Mark Johnson

    Republican • Senate

Cosponsors

  • Harlan Breaux

    Republican • House

  • Cindy Crawford

    Republican • House

  • David Whitaker

    Democratic • House

  • Matt Duffield

    Republican • House

  • Marcus E. Richmond

    Republican • House

  • Stephen Meeks

    Republican • House

  • Steve Unger

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 219 • No: 1

House vote • 4/14/2025

House Vote - Monday, April 14, 2025 2:39:08 PM

Yes: 99 • No: 0

Senate vote • 4/8/2025

Senate Vote - Tuesday, April 8, 2025 7:27:27 PM

Yes: 34 • No: 0 • Other: 1

House vote • 3/20/2025

House Vote - Thursday, March 20, 2025 1:59:04 PM

Yes: 86 • No: 1 • Other: 4

Actions Timeline

  1. Notification that HB1072 is now Act 876

    4/17/2025House
  2. Correctly enrolled and ordered transmitted to the Governor's Office.

    4/15/2025House
  3. TO BE ENROLLED

    4/14/2025House
  4. Senate amendment # 1 read and concurred in.

    4/14/2025House
  5. Returned by the Committee with the recommendation that it do pass, concur in Senate Amendment No. 1

    4/10/2025House
  6. Re-referred to the Committee on REVENUE & TAXATION- HOUSE

    4/9/2025House
  7. Returned from Senate as passed, as amended # 1

    4/9/2025House
  8. Returned to the House as passed as amended # 1 .

    4/8/2025Senate
  9. Read the third time and passed.

    4/8/2025Senate
  10. REPORTED CORRECTLY ENGROSSED

    4/3/2025Senate
  11. Amendment # 1 read the first time, rules suspended, read the second time and adopted, ordered engrossed.

    4/3/2025Senate
  12. Placed on second reading for purpose of amendment.

    4/3/2025Senate
  13. Returned by the Committee with the recommendation that it Do Pass as amended, Amendment # 1

    4/2/2025Senate
  14. Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE

    3/20/2025Senate
  15. Received from the House.

    3/20/2025Senate
  16. Read the third time and passed and ordered transmitted to the Senate.

    3/20/2025House
  17. REPORTED CORRECTLY ENGROSSED

    3/19/2025House
  18. Amendment No. 1 read and adopted and the bill ordered engrossed.

    3/19/2025House
  19. Placed on second reading for the purpose of amendment.

    3/19/2025House
  20. Returned by the Committee with the recommendation that it do pass as amended 1

    3/18/2025House
  21. Read the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE

    2/17/2025House
  22. Filed

    12/20/2024House

Bill Text

  • HB1072 - Introduced

    12/20/2024

  • Act Version

Related Bills

Back to State Legislation