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HB 1658

An Act amending the act of April 8, 1982 (P.L.310, No.87), referred to as the Recorder of Deeds Fee Law, further providing for title of act; repealing provisions relating to fee schedule; providing for definitions and for fees for recordation of documents; further providing for County Records Improvement Fund and for county demolition fund; and making repeals.

2025-2026 Regular Session Introduced by Johanny Cepeda-Freytiz and 9 co-sponsors

Armed Forces members deployed on Title 10 orders won’t incur property tax penalties during deployment and for one year after, with DD214 submission within one year.

Referred to Local Government
0
WeVote Research Nonpartisan
Bill Summary · HB 1658

Note on source materials
The materials provided include inconsistent metadata (a local bill titled about the City of Indianola and tourism taxes) but the bill text and fiscal document included in the packet are for an Arkansas measure (HB 1658, Rep. Nazarenko; Sen. D. Wallace) that amends property‑tax penalty rules for deployed service members. This summary covers the Arkansas HB 1658 as shown in the DFA1 and engrossed bill text (H1 / Engrossed 3/10/2025), which is the substantive material provided and was enacted.

Summary — HB 1658 (Arkansas) — Property tax penalty exception for deployed service members

  • Purpose: To clarify and broaden the statutory exception that prevents assessment of penalties on property taxes for members of the U.S. Armed Forces (including reserve components and National Guard) who are deployed, and to define “deployment” for that purpose. It also prescribes documentation and timing requirements for claiming the exemption.

Key provisions

  • Penalty exemption: A taxpayer who is a member of the U.S. Armed Forces, a reserve component, or the National Guard is not subject to penalties related to property taxes during the taxpayer’s deployment and for one (1) tax year after the deployment ends.
  • Documentation requirement: To claim the exemption, the taxpayer must provide the county collector the taxpayer’s DD Form 214 (showing the date of deployment) within one (1) year after the end of the deployment.
  • Definition of “deployment”: Added to statute—means “assignment to a duty location outside of the state on an active‑duty order issued under Title 10 of the United States Code regardless of whether the assignment is inside or outside of the continental United States.”
  • Removal of prior limitations: The engrossed amendment deletes prior qualifying language referencing deployments “for more than sixty (60) continuous days, excluding training,” effectively broadening the class of assignments that may qualify.

Who is affected

  • Primary beneficiaries: Active‑duty members of the U.S. Armed Forces, reserve components, and National Guard members who receive Title 10 active‑duty orders assigning them outside their state of residency.
  • Local government actors: County collectors and other county personnel who process property tax payments and exemptions (will need to accept DD Form 214 and be educated on the revised process).
  • Taxpayers generally: May reduce assessed late‑payment penalties for eligible service members; taxpayers claiming the exemption must meet the one‑year DD214 submission deadline.

Fiscal and administrative impact

  • Fiscal impact: Department of Finance and Administration fiscal statement indicates no fiscal impact to the state.
  • Administrative effects: Requires education/outreach for county personnel and taxpayers about the new definition and documentation process; no additional resources required per DFA.
  • Timing: The engrossed/amendment was adopted 3/10/2025. Legislative actions show the bill was passed, enrolled, and transmitted to the Governor and subsequently approved (recorded as enacted/Act number in the materials).

Practical effect

Eligible service members who are deployed outside their state on Title 10 active‑duty orders will not incur property‑tax penalties for the period of deployment and for one tax year after, provided they submit DD Form 214 to the county collector within one year after deployment ends. The statutory definition removes a prior duration/training limitation, potentially expanding eligibility.

Compiled from official sources — confirm details with the bill’s official record.

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