Arkansas / State / 95th General Assembly, 2026 Fiscal Session

Act 174 of 2026 (HB 1103) Raised the homestead property tax credit to $675, which a veteran taking the disabled veteran exemption does not also receive

Needs reviewEnactedFigure moved

Signed

Expands benefits Raised the homestead property tax credit from $600 to $675.

Amended Ark. Code Ann. § 26-26-1118(a)(1)(A) from $600 to $675 for assessment years from January 1, 2026; approved May 1, 2026. The credit was $425 before Act 3 of the 2024 Second Extraordinary Session raised it to $500 and Act 330 of 2025 to $600. County collectors say a veteran or spouse receiving the § 26-3-306 exemption is not eligible for the credit. Flagged because the Department of Veterans Affairs property tax guide, revised October 2024, still prints $425.

Progress

Path to law: Bill in a two-chamber legislature

  1. Introduced Done,
  2. In committee Done, House Revenue and Taxation
  3. Passed one chamber Done, House
  4. Passed both chambers Done, Senate
  5. Signed by the governor Done, Act 174
  6. In effect Done,

Sponsors

  • Bart SchulzSponsor, Republican, House, District 28
  • Steve CrowellSponsor, Republican, Senate, District 3
  • RJ HawkCo-sponsor, Republican, House, District 81
  • Jeremiah MooreCo-sponsor, Republican, House, District 61
  • Stetson PainterCo-sponsor, Republican, House, District 3
  • Jeremy WooldridgeCo-sponsor, Republican, House, District 1
  • Shad PearceCo-sponsor, Republican, House, District 40
  • Trey SteimelCo-sponsor, Republican, House, District 2
  • Steven WalkerCo-sponsor, Republican, House, District 27
  • R. Scott RichardsonCo-sponsor, Republican, House, District 13
  • Brandon AchorCo-sponsor, Republican, House, District 71
  • Lincoln BarnettCo-sponsor, Democratic, House, District 63
  • Howard M. Beaty, Jr.Co-sponsor, Republican, House, District 95
  • Rick BeckCo-sponsor, Republican, House, District 43
  • Mary BentleyCo-sponsor, Republican, House, District 54
  • Harlan BreauxCo-sponsor, Republican, House, District 6
  • Keith BrooksCo-sponsor, Republican, House, District 78
  • Alyssa BrownCo-sponsor, Republican, House, District 41
  • Matt BrownCo-sponsor, Republican, House, District 55
  • Joey L. CarrCo-sponsor, Republican, House, District 34
  • Frances CavenaughCo-sponsor, Republican, House, District 30
  • Paul ChildressCo-sponsor, Republican, House, District 83
  • Nicole ClowneyCo-sponsor, Democratic, House, District 21
  • Cameron CooperCo-sponsor, Republican, House, District 57
  • Bruce CozartCo-sponsor, Republican, House, District 91
  • Carol DalbyCo-sponsor, Republican, House, District 100
  • Matt DuffieldCo-sponsor, Republican, House, District 53
  • Hope DukeCo-sponsor, Republican, House, District 12
  • Les D. EavesCo-sponsor, Republican, House, District 58
  • Jon S. EubanksCo-sponsor, Republican, House, District 46
  • Brian S. EvansCo-sponsor, Republican, House, District 68
  • Jimmy GazawayCo-sponsor, Republican, House, District 31
  • Justin GonzalesCo-sponsor, Republican, House, District 89
  • Diana Gonzales WorthenCo-sponsor, Democratic, House, District 9
  • Zack GramlichCo-sponsor, Republican, House, District 50
  • Dolly HenleyCo-sponsor, Republican, House, District 88
  • Alex B. HolladayCo-sponsor, Democratic, House, District 70
  • Ashley HudsonCo-sponsor, Democratic, House, District 75
  • Lee JohnsonCo-sponsor, Republican, House, District 47
  • Jack LadymanCo-sponsor, Republican, House, District 32
  • Wayne LongCo-sponsor, Republican, House, District 39
  • Roger D. LynchCo-sponsor, Republican, House, District 60
  • John MaddoxCo-sponsor, Republican, House, District 86
  • Stephen MagieCo-sponsor, Democratic, House, District 56
  • Julie MayberryCo-sponsor, Republican, House, District 92
  • Mindy McAlindonCo-sponsor, Republican, House, District 10
  • Rick McClureCo-sponsor, Republican, House, District 29
  • Tippi McCulloughCo-sponsor, Democratic, House, District 74
  • Richard McGrewCo-sponsor, Republican, House, District 85
  • Brit McKenzieCo-sponsor, Republican, House, District 7
  • Ron McNairCo-sponsor, Republican, House, District 5
  • Stephen MeeksCo-sponsor, Republican, House, District 42
  • Kendra MooreCo-sponsor, Republican, House, District 23
  • Mark PerryCo-sponsor, Democratic, House, District 66
  • Aaron PilkingtonCo-sponsor, Republican, House, District 45
  • Chad PuryearCo-sponsor, Republican, House, District 25
  • David RayCo-sponsor, Republican, House, District 69
  • Jay RichardsonCo-sponsor, Democratic, House, District 49
  • Marcus E. RichmondCo-sponsor, Republican, House, District 52
  • Ryan A. RoseCo-sponsor, Republican, House, District 48
  • Johnny RyeCo-sponsor, Republican, House, District 36
  • Matthew J. ShepherdCo-sponsor, Republican, House, District 97
  • Joy SpringerCo-sponsor, Democratic, House, District 76
  • Tracy SteeleCo-sponsor, Democratic, House, District 72
  • DeAnn VaughtCo-sponsor, Republican, House, District 87
  • Jeff WardlawCo-sponsor, Republican, House, District 94
  • David WhitakerCo-sponsor, Democratic, House, District 22
  • Richard WomackCo-sponsor, Republican, House, District 90
  • Jim WootenCo-sponsor, Republican, House, District 59
  • Justin BoydCo-sponsor, Republican, Senate, District 27
  • Joshua BryantCo-sponsor, Republican, Senate, District 32
  • Ronald CaldwellCo-sponsor, Republican, Senate, District 10
  • Alan ClarkCo-sponsor, Republican, Senate, District 7
  • Breanne DavisCo-sponsor, Republican, Senate, District 25
  • Tyler DeesCo-sponsor, Republican, Senate, District 35
  • Jonathan DismangCo-sponsor, Republican, Senate, District 18
  • Jane EnglishCo-sponsor, Republican, Senate, District 13
  • Scott FlippoCo-sponsor, Republican, Senate, District 23
  • Stephanie FlowersCo-sponsor, Democratic, Senate, District 8
  • Ben GilmoreCo-sponsor, Republican, Senate, District 1
  • Kim HammerCo-sponsor, Republican, Senate, District 16
  • Bart HesterCo-sponsor, Republican, Senate, District 33
  • Jimmy Hickey, JrCo-sponsor, Republican, Senate, District 4
  • Ricky HillCo-sponsor, Republican, Senate, District 11
  • Missy IrvinCo-sponsor, Republican, Senate, District 24
  • Blake JohnsonCo-sponsor, Republican, Senate, District 21
  • Mark JohnsonCo-sponsor, Republican, Senate, District 17
  • Bryan KingCo-sponsor, Republican, Senate, District 28
  • Greg LedingCo-sponsor, Democratic, Senate, District 30
  • Fredrick J. LoveCo-sponsor, Democratic, Senate, District 15
  • Matt McKeeCo-sponsor, Republican, Senate, District 6
  • Reginald MurdockCo-sponsor, Democratic, Senate, District 9
  • John PaytonCo-sponsor, Republican, Senate, District 22
  • Clint PenzoCo-sponsor, Republican, Senate, District 31
  • Jim PettyCo-sponsor, Republican, Senate, District 29
  • Terry RiceCo-sponsor, Republican, Senate, District 5
  • Jamie ScottCo-sponsor, Democratic, Senate, District 12
  • Brad SimonCo-sponsor, Republican, Senate, District 26
  • Matt StoneCo-sponsor, Republican, Senate, District 2
  • Dan SullivanCo-sponsor, Republican, Senate, District 20
  • Clarke TuckerCo-sponsor, Democratic, Senate, District 14
  • Dave WallaceCo-sponsor, Republican, Senate, District 19

What it touches

  • Ark. Code Ann. § 26-26-1118

Catalog entry

Official record

Read Act 174 of 2026 (HB 1103) on the jurisdiction's own record