# Arkansas HB1072: TO CLARIFY THE REQUIREMENTS FOR ESTABLISHING ELIGIBILITY FOR THE PROPERTY TAX EXEMPTION FOR DISABLED VETERANS, SURVIVING SPOUSES, AND MINOR DEPENDENT CHILDREN.

Arkansas HB1072, TO CLARIFY THE REQUIREMENTS FOR ESTABLISHING ELIGIBILITY FOR THE PROPERTY TAX EXEMPTION FOR DISABLED VETERANS, SURVIVING SPOUSES, AND MINOR DEPENDENT CHILDREN., is a 2025 Regular Session House bill sponsored by Cameron Cooper (Republican), Mark Johnson (Republican); status enacted, last action 2025-04-17 (Notification that HB1072 is now Act 876); PRIA reads it as touching household money (as of 2026-10-16).

- Canonical: https://policyrisk.com/state-bill/AR-HB1072-2025
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Arkansas HB1072
- State: Arkansas
- Session: 2025 Regular Session
- Title: TO CLARIFY THE REQUIREMENTS FOR ESTABLISHING ELIGIBILITY FOR THE PROPERTY TAX EXEMPTION FOR DISABLED VETERANS, SURVIVING SPOUSES, AND MINOR DEPENDENT CHILDREN.
- Status: enacted
- Chamber: House
- Introduced: 2024-12-20
- Last action: 2025-04-17, Notification that HB1072 is now Act 876
- Sponsors: Cameron Cooper (Republican), Mark Johnson (Republican)
- Cosponsors: 7
- Touches household money: yes
- Roll calls: 3 (219 yes, 1 no in all)
- Economic provisions PRIA read: 2

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Mistaken veteran tax exemptions trigger repayment risk: cost, medium. 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…
- Veteran tax paperwork eased, change reporting required: mixed, low. 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…

## Sponsors and cosponsors

- Sponsor: Cameron Cooper (Republican), House
- Sponsor: Mark Johnson (Republican), Senate
- Cosponsor: Harlan Breaux (Republican), House
- Cosponsor: Cindy Crawford (Republican), House
- Cosponsor: David Whitaker (Democratic), House
- Cosponsor: Matt Duffield (Republican), House
- Cosponsor: Marcus E. Richmond (Republican), House
- Cosponsor: Stephen Meeks (Republican), House
- Cosponsor: Steve Unger (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-14 | House | House Vote - Monday, April 14, 2025 2:39:08 PM | pass | 99 | 0 |   |
| 2025-04-08 | Senate | Senate Vote - Tuesday, April 8, 2025 7:27:27 PM | pass | 34 | 0 | 1 |
| 2025-03-20 | House | House Vote - Thursday, March 20, 2025 1:59:04 PM | pass | 86 | 1 | 4 |

## Actions (22)

- 2025-04-17: Notification that HB1072 is now Act 876 (House)
- 2025-04-15: Correctly enrolled and ordered transmitted to the Governor's Office. (House)
- 2025-04-14: TO BE ENROLLED (House)
- 2025-04-14: Senate amendment # 1 read and concurred in. (House)
- 2025-04-10: Returned by the Committee with the recommendation that it do pass, concur in Senate Amendment No. 1 (House)
- 2025-04-09: Re-referred to the Committee on REVENUE & TAXATION- HOUSE (House)
- 2025-04-09: Returned from Senate as passed, as amended # 1 (House)
- 2025-04-08: Returned to the House as passed as amended # 1 . (Senate)
- 2025-04-08: Read the third time and passed. (Senate)
- 2025-04-03: REPORTED CORRECTLY ENGROSSED (Senate)
- 2025-04-03: Amendment # 1 read the first time, rules suspended, read the second time and adopted, ordered engrossed. (Senate)
- 2025-04-03: Placed on second reading for purpose of amendment. (Senate)
- 2025-04-02: Returned by the Committee with the recommendation that it Do Pass as amended, Amendment # 1 (Senate)
- 2025-03-20: Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE (Senate)
- 2025-03-20: Received from the House. (Senate)
- 2025-03-20: Read the third time and passed and ordered transmitted to the Senate. (House)
- 2025-03-19: REPORTED CORRECTLY ENGROSSED (House)
- 2025-03-19: Amendment No. 1 read and adopted and the bill ordered engrossed. (House)
- 2025-03-19: Placed on second reading for the purpose of amendment. (House)
- 2025-03-18: Returned by the Committee with the recommendation that it do pass as amended 1 (House)
- 2025-02-17: Read the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE (House)
- 2024-12-20: Filed (House)

## Bill text

- HB1072 - Introduced, 2024-12-20: [PDF](https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2025R%2FPublic%2FHB1072.pdf)
- Act Version: [PDF](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=876.pdf&ddBienniumSession=2025%2F2025R)

## Related bills

- HB1265: AN ACT FOR THE UNIVERSITY OF ARKANSAS AT LITTLE ROCK APPROPRIATION FOR THE 2025-2026 FISCAL YEAR. (enacted)
- HB1686: TO AMEND THE LAW CONCERNING LICENSES TO CARRY CONCEALED HANDGUNS. (failed)
- HB1237: TO PROHIBIT MEDICAL PROFESSIONALS FROM SOLICITING INJURED INDIVIDUALS; AND TO SET PENALTIES FOR A VIOLATION OF THE PROHIBITION OF SOLICITATION OF INJURED INDIV… (failed)
- SB440: TO AMEND THE LAW CONCERNING EMBALMERS AND FUNERAL DIRECTORS; TO REGULATE THE USE OF ALKALINE HYDROLYSIS; AND TO REGULATE ALKALINE HYDROLYSIS FACILITIES. (failed)
- HB1695: TO CLARIFY THE FORECLOSURE PROCESS FOR PROPERTY SUBJECT TO A MUNICIPAL LIEN; TO ALLOW A MUNICIPALITY TO PETITION TO SET ASIDE THE SALE OF PROPERTY TO CERTAIN P… (failed)
- HR1012: TO AMEND THE RULES OF THE HOUSE OF REPRESENTATIVES OF THE NINETY-FIFTH GENERAL ASSEMBLY; TO REQUIRE THAT A MEMBER OF THE HOUSE OF REPRESENTATIVES BE SELECTED A… (failed)

## Sources
- [HB1072 - Introduced (PDF)](https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2025R%2FPublic%2FHB1072.pdf)
- [Act Version (PDF)](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=876.pdf&ddBienniumSession=2025%2F2025R)

## Related
- [HB1265: AN ACT FOR THE UNIVERSITY OF ARKANSAS AT LITTLE ROCK APPROPRIATION FOR THE 2025…](https://policyrisk.com/state-bill/AR-HB1265-2025)
- [HB1686: TO AMEND THE LAW CONCERNING LICENSES TO CARRY CONCEALED HANDGUNS.](https://policyrisk.com/state-bill/AR-HB1686-2025)
- [HB1237: TO PROHIBIT MEDICAL PROFESSIONALS FROM SOLICITING INJURED INDIVIDUALS; AND TO S…](https://policyrisk.com/state-bill/AR-HB1237-2025)
- [SB440: TO AMEND THE LAW CONCERNING EMBALMERS AND FUNERAL DIRECTORS; TO REGULATE THE US…](https://policyrisk.com/state-bill/AR-SB440-2025)
- [HB1695: TO CLARIFY THE FORECLOSURE PROCESS FOR PROPERTY SUBJECT TO A MUNICIPAL LIEN; TO…](https://policyrisk.com/state-bill/AR-HB1695-2025)
- [HR1012: TO AMEND THE RULES OF THE HOUSE OF REPRESENTATIVES OF THE NINETY-FIFTH GENERAL…](https://policyrisk.com/state-bill/AR-HR1012-2025)
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Source: PRIA, https://policyrisk.com/state-bill/AR-HB1072-2025 (as of 2026-10-16).