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Arkansas / State / 95th General Assembly, 2025 Regular Session

Act 407 of 2025 (HB 1129) Quadrupled the land around a disabled veteran's home that the property tax exemption covers, from 40 to 160 acres

Needs reviewEnactedFigure moved

Signed

Expands benefits Raised the land around a disabled veteran's home that the exemption covers from 40 to 160 acres.

Amended Ark. Code Ann. § 26-3-306(a)(2)(A)(ii) so the homestead includes up to 160 contiguous acres not used commercially, for assessment years beginning on or after January 1, 2025. Approved March 25, 2025. Flagged because Act 880 of 2025, approved three weeks later, rewrote the same subdivision and reprinted "forty (40) acres" with effect from assessment year 2026. For 2025 only Act 407 is in force. From 2026, Ark. Code Ann. § 1-2-207(b) gives an irreconcilable conflict between acts of one session to the act signed last, which is Act 880, unless the reprint is read as no conflict at all; nothing we found has settled it. The veterans agency's October 2024 property tax guide predates both.

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 407
  6. In effect Done,

Sponsors

  • Zack GramlichSponsor, Republican, House, District 50
  • Jim PettySponsor, Republican, Senate, District 29
  • Chad PuryearCo-sponsor, Republican, House, District 25

What it touches

  • Ark. Code Ann. § 26-3-306

Catalog entry

Official record

Read Act 407 of 2025 (HB 1129) on the jurisdiction's own record