Arkansas / State / 95th General Assembly, 2025 Regular Session
Act 876 of 2025 (HB 1072) Made the VA letter for the disabled veteran property tax exemption a one-time filing, and let collectors claw back three years of erroneous exemptions
Expands and restricts Makes the VA letter a one-time filing, but lets a collector reclaim up to three years of taxes on an erroneous exemption.
Added a subdivision to Ark. Code Ann. § 26-3-306(b): the VA letter "is required to be submitted only one (1) time" and "annual submission of a letter from the department is not required", with a duty to report a change of status or property and a new letter for a new homestead. Added § 26-3-306(g) letting a collector remove an erroneous exemption and collect up to three years of taxes. Effective for assessment years from January 1, 2025; approved April 17, 2025. Flagged because Saline, Pope and Miller county collectors still tell veterans the letter must be filed every year, and because Act 880 added a different subdivision with the same number.
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 passed it amended on 2025-04-08; House concurred
- Signed by the governor Done, Act 876
- In effect Done,
Sponsors
- Cameron Cooper
- Mark Johnson
- Harlan Breaux
- Cindy Crawford
- Matt Duffield
- Stephen Meeks
- Marcus E. Richmond
- Steve Unger
- David Whitaker
What it touches
- Ark. Code Ann. § 26-3-306
Catalog entry
Official record
Read Act 876 of 2025 (HB 1072) on the jurisdiction's own record