Arkansas / State / 95th General Assembly, 2025 Regular Session
Act 550 of 2025 (HB 1658) Defined deployment for the property tax late penalty waiver and extended it one tax year past the deployment
Rewrote Ark. Code Ann. § 26-36-201(d): no penalty during a deployment plus one tax year after it for a member of the Armed Forces, a reserve component or the National Guard, where deployment means assignment outside Arkansas on Title 10 active-duty orders. The taxpayer gives the collector a DD 214 showing the deployment date within a year after it ends. Approved April 10, 2025; effective August 5, 2025.
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 550
- In effect Done,
Sponsors
- Jason Nazarenko
- Dave Wallace
What it touches
- Ark. Code Ann. § 26-36-201
Catalog entry
Official record
Read Act 550 of 2025 (HB 1658) on the jurisdiction's own record