Housing

Arkansas Property Tax Penalty Relief for Deployed Members and Disabled Veterans

A service member deployed out of state on federal orders owes no late penalty on property tax during the deployment and one tax year after it. A disabled veteran who qualifies for the property tax exemption pays no 10 percent yearly penalty when redeeming his or her own tax-delinquent land from the Commissioner of State Lands.

Also called: 26-36-201(d), 26-37-302(e), Act 550 of 2025, Act 259 of 2025, deployment, tax-delinquent, redemption, Commissioner of State Lands, DD Form 214.

For: Veteran or service member.

Where it applies

Written for the jurisdictions listed here.

ArkansasState

Two 2025 acts soften the penalties that pile up when property tax goes unpaid. Deployment. Act 550 of 2025 rewrote Arkansas Code section 26-36-201, subsection (d): no penalty may be assessed against a taxpayer who is a member of the Armed Forces, a reserve component or the National Guard "during the taxpayer's deployment plus one (1) tax year after the deployment ends". Deployment now has a definition, "assignment to a duty location outside of the state on an active-duty order issued under Title 10", whether in the United States or abroad. So a Guard member mobilised to a stateside post counts, and a member on state orders does not. The act asks the taxpayer to give the county collector, within a year after the deployment ends, a DD Form 214 showing the date of deployment. A member who stays on active duty will not have a DD 214 for the deployment; bring the orders as well and ask the collector what it will accept. The tax itself is still owed; only the penalty is waived. It took effect on August 5, 2025. Redeeming delinquent land. Unpaid real estate taxes go to the Commissioner of State Lands, and redeeming a parcel costs the taxes plus 10 percent simple interest and a 10 percent penalty for each year of delinquency, plus costs. Act 259 of 2025 added section 26-37-302, subsection (e): a disabled veteran, meaning someone who meets the property tax exemption test in section 26-3-306(a)(1)(A)(i), is not charged the penalty when redeeming a tax-delinquent parcel the veteran owns, on submitting the same VA letter. The interest and costs are still due. It took effect on August 5, 2025. Why the second one matters. A veteran whose rating became permanent and total after the taxes fell behind, or who never filed the letter with the county, can lose land for years that the exemption would have covered, because collectors do not refund voluntarily paid taxes. Filing the letter with the county collector stops the problem going forward. This act limits the cost of fixing the past.

Thresholds

Thresholds for Arkansas Property Tax Penalty Relief for Deployed Members and Disabled Veterans
Gate	Rule
Deployment means Title 10 orders to a duty location outside Arkansas	Ark. Code Ann. § 26-36-201(d)(2), as amended by Act 550 of 2025.
The redemption penalty waiver uses the property tax exemption test	Ark. Code Ann. § 26-37-302(e), added by Act 259 of 2025, borrowing § 26-3-306(a)(1)(A)(i).

Documents the source lists

What the official source lists for an application, and where to get each document. It is a reference read from the source, not a full list of what the office may ask for; check with the office or an accredited representative before you apply. Needed means the source asks for it; Helps means the source calls it optional or says it speeds things up.

Needed DD214 showing the date of deployment
Within a year after the deployment ends.
Where to get it Download it from milConnect if your branch has it there, or request it from the National Archives. A VA application can ask VA to request it for you.
Listed by Act 550 of 2025 (HB 1658), deployment and property tax penalties read 2026-10-10

Sources

Legislation

Law the tracker is watching for this entry. See the legislation tracker for every jurisdiction.

Act 550 of 2025 (HB 1658) Defined deployment for the property tax late penalty waiver and extended it one tax year past the deployment

Catalog reconciledEnactedScope changed

Signed 2025-04-10Takes effect 2025-08-05

Introduced Done, 2025-03-04, step 1 of 6
In committee Done, 2025-03-04, step 2 of 6
Passed one chamber Done, 2025-03-31, step 3 of 6
Passed both chambers Done, 2025-04-07, step 4 of 6
Signed by the governor Done, 2025-04-10, step 5 of 6
In effect Done, 2025-08-05, step 6 of 6

Expands benefits Extends the property tax late penalty waiver to one tax year after a deployment ends.

Rewrote Ark. Code Ann. § 26-36-201(d): no penalty during a deployment plus one tax year after it for a member of the Armed Forces, a reserve component or the National Guard, where deployment means assignment outside Arkansas on Title 10 active-duty orders. The taxpayer gives the collector a DD 214 showing the deployment date within a year after it ends. Approved April 10, 2025; effective August 5, 2025.

Act 259 of 2025 (HB 1400) Waived the yearly 10 percent penalty when a disabled veteran redeems his or her own tax-delinquent land

Catalog reconciledEnactedProgram created

Signed 2025-03-12Takes effect 2025-08-05

Introduced Done, 2025-02-04, step 1 of 6
In committee Done, 2025-02-17, step 2 of 6
Passed one chamber Done, 2025-03-05, step 3 of 6
Passed both chambers Done, 2025-03-10, step 4 of 6
Signed by the governor Done, 2025-03-12, step 5 of 6
In effect Done, 2025-08-05, step 6 of 6

Expands benefits Waives the 10 percent yearly penalty when a disabled veteran redeems his or her own tax-delinquent land.

Added Ark. Code Ann. § 26-37-302(e): a disabled veteran meeting the § 26-3-306(a)(1)(A)(i) test who submits the VA letter to the Commissioner of State Lands does not pay the 10 percent annual penalty on redeeming a tax-delinquent parcel he or she owns. Interest and costs remain. Approved March 12, 2025; effective August 5, 2025.

Updated

Last updated 2026-09-30.

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Disclaimer

VetTOC is not affiliated with the U.S. Department of Veterans Affairs or the Department of Defense. Information is for reference only and is not an eligibility determination. Verify with VA, the relevant state or territory, or an accredited VSO.