Miller County (Arkansas) Tax Collector: Disabled American Veterans Exemption

The exemption is the State's, under section 26-3-306, as the Arkansas entry on the disabled veteran property tax exemption explains: no tax on the home, its land and personal property for a veteran VA rates 100% permanent and total or pays special monthly compensation for the loss or loss of use of a limb or blindness, carried on by an unremarried surviving spouse and minor children. Act 876 of 2025 added to section 26-3-306(b) that the VA letter "is required to be submitted only one (1) time" and that "annual submission of a letter from the department is not required", from the 2025 assessment year, so long as you tell the collector if you stop qualifying or move. File again for a new home. The county's page. The Collector's Disabled American Veterans page: "If you are a 100% service connected disabled veteran, umemployable or the unmarried widow, you may qualify for a real estate/personal property tax exemption." The veteran or widow must be on the personal property assessment and title and listed as owner of the real estate, must give the Summary of Benefits letter to the mortgage company, "is not eligible for the Amendment 79 Homestead Credit or Over 65 Freeze as long as they are receiving the DAV Exemption", and a widow "must remain unmarried or a subsequent marriage terminated". What qualifies: personal property not used for business with the veteran's name on the assessment and title, and "The primary resident of the veteran and up to 1 acre of adjoining land inside city limits and up to 160 acres of adjoining land outside city limits" (the Arkansas entry explains the 2025 acts' disagreement over 160 and 40 acres). Bring the Summary of Benefits letter; a widow adds the Surviving Spouse Affidavit the page links. Against the statute. The page says the "DAV letter must be received by October 15th each year" and reminds veterans that "as you receive your yearly benefit letter ... we will need a copy of it in our office to maintain your exempt status". Act 876 made the letter a one-time filing from the 2025 assessment year; a veteran already on file should not need a new one each year, and can point to the Act if asked. A late letter. The Miller County Court has refunded tax paid before the letter arrived: on April 16, 2025 it ordered a $1,343.16 refund to the custodian of a deceased veteran's minor dependent because the Summary of Benefits letter "was not received before the payment was made", at the Collector's request. If you paid a year you were entitled to, ask the Collector about a refund order. The office. Tax Collector Laura Bates, 400 Laurel, Suite 111, Texarkana, AR 71854; 870-774-1001, fax 870-772-2411, [email protected]; Monday to Friday 8:00 a.m. to 4:30 p.m.