Sebastian County Collector: Disabled Veteran Property Tax Exemption

The exemption is the State's, under section 26-3-306: a disabled veteran awarded special monthly compensation for loss or loss of use of a limb, total blindness, or a 100 percent service-connected total and permanent disability is exempt from all state taxes on the homestead and personal property, and an unremarried surviving spouse and minor children keep it, as the State's disabled veteran property tax entry explains. The county's own answer. Sebastian County's Exemption Application FAQ asks whether the property of disabled veterans is exempt from property tax, and answers: "Probably not, as such exemption is not one listed in the constitution as is required by law, Arkansas Constitution Art. 16, Sec.6. There is no case law addressing the subject at this time but at some point the exemption may be challenged. There is a statutory provision providing that such property is exempt, ACA 26-3-306." The answer misreads the statute's own reach - section 26-3-306 was adopted under Amendment 79's authorisation for homestead and personal property exemptions - and a Sebastian veteran should not take the FAQ's word for it. Bring the VA summary of benefits letter to the collector, or call the exemption line the FAQ gives, 479-784-1516, and ask for the application. The office. The Treasurer/Collector is Lora Rice, with collector offices at the Fort Smith Courthouse, 35 S 6th, Room 105, 479-783-4163, and the Greenwood Courthouse, 301 E Center Street, Room 112.