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
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
- Introduced Done,
- In committee Done, House Revenue and Taxation
- Passed one chamber Done, House
- Passed both chambers Done, Senate
- Signed by the governor Done, Act 174
- In effect Done,
Sponsors
- Bart Schulz
- Steve Crowell
- RJ Hawk
- Jeremiah Moore
- Stetson Painter
- Jeremy Wooldridge
- Shad Pearce
- Trey Steimel
- Steven Walker
- R. Scott Richardson
- Brandon Achor
- Lincoln Barnett
- Howard M. Beaty, Jr.
- Rick Beck
- Mary Bentley
- Harlan Breaux
- Keith Brooks
- Alyssa Brown
- Matt Brown
- Joey L. Carr
- Frances Cavenaugh
- Paul Childress
- Nicole Clowney
- Cameron Cooper
- Bruce Cozart
- Carol Dalby
- Matt Duffield
- Hope Duke
- Les D. Eaves
- Jon S. Eubanks
- Brian S. Evans
- Jimmy Gazaway
- Justin Gonzales
- Diana Gonzales Worthen
- Zack Gramlich
- Dolly Henley
- Alex B. Holladay
- Ashley Hudson
- Lee Johnson
- Jack Ladyman
- Wayne Long
- Roger D. Lynch
- John Maddox
- Stephen Magie
- Julie Mayberry
- Mindy McAlindon
- Rick McClure
- Tippi McCullough
- Richard McGrew
- Brit McKenzie
- Ron McNair
- Stephen Meeks
- Kendra Moore
- Mark Perry
- Aaron Pilkington
- Chad Puryear
- David Ray
- Jay Richardson
- Marcus E. Richmond
- Ryan A. Rose
- Johnny Rye
- Matthew J. Shepherd
- Joy Springer
- Tracy Steele
- DeAnn Vaught
- Jeff Wardlaw
- David Whitaker
- Richard Womack
- Jim Wooten
- Justin Boyd
- Joshua Bryant
- Ronald Caldwell
- Alan Clark
- Breanne Davis
- Tyler Dees
- Jonathan Dismang
- Jane English
- Scott Flippo
- Stephanie Flowers
- Ben Gilmore
- Kim Hammer
- Bart Hester
- Jimmy Hickey, Jr
- Ricky Hill
- Missy Irvin
- Blake Johnson
- Mark Johnson
- Bryan King
- Greg Leding
- Fredrick J. Love
- Matt McKee
- Reginald Murdock
- John Payton
- Clint Penzo
- Jim Petty
- Terry Rice
- Jamie Scott
- Brad Simon
- Matt Stone
- Dan Sullivan
- Clarke Tucker
- Dave Wallace
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