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HB 1995

An Act amending the act of December 5, 1936 (2nd Sp.Sess., 1937 P.L.2897, No.1), known as the Unemployment Compensation Law, in compensation, further providing for rate and amount of compensation.

2025-2026 Regular Session Introduced by Jason Dawkins and 2 co-sponsors

Perry County splits sheriff and tax collector into two elected offices, effective Jan 1, 2027; voters elect both in Nov 2026 and officials must be bonded.

Referred to Labor & Industry
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WeVote Research Nonpartisan
Bill Summary · HB 1995

Summary — HB 1995 (Arkansas, 95th General Assembly) — Separation of Sheriff and Tax Collector in Perry County

Status: Approved by the Governor (Act 985).
Introduced: January 22, 2025. Effective date for office separation: January 1, 2027.
Primary sponsors: Rep. Bentley; Sen. Rice.

Purpose / Intent

The bill requires that the offices of sheriff and tax collector in Perry County be separated into two distinct, elected offices. Its intent is to create independent officeholders for law enforcement (sheriff) and tax collection duties (tax collector), and to set basic transitional and administrative rules for election, bonding, compensation, and staffing.

Key provisions

  • Effective date: The separation is effective January 1, 2027 (non‑codified provision).
  • Election timing: At the November 2026 general election, Perry County voters shall elect both a sheriff and a tax collector. Each elected officer takes office January 1, 2027.
  • Bonding: Both the sheriff and the tax collector must give bond for the faithful performance of their duties as required by law.
  • Compensation and staffing:
    • Each officer’s compensation is to be set by the Perry County Quorum Court, subject to the minimum and maximum ranges for county officers established by the Arkansas General Assembly.
    • Each officer may hire deputies and receive other allowances as prescribed by the Perry County Quorum Court.

Who is affected

  • Voters and residents of Perry County, Arkansas.
  • Incumbents and candidates for the combined or successor offices (if the sheriff and tax collector were previously a single elected office, those arrangements will change).
  • Perry County government (Quorum Court) — responsible for setting compensation, deputies, and allowances within statutory limits.
  • County budget — potential financial impact from maintaining two distinct offices (salaries, office costs, deputies, bonding).

Implementation timeline and procedural notes

  • 2026 general election: voters elect both positions.
  • January 1, 2027: new offices become operative and newly elected officers assume duties.
  • The bill contains a “DO NOT CODIFY” / non‑codified section indicating the effective provisions are not being inserted into the state code text.
  • Enactment steps recorded: passed both chambers, enrolled, and approved by the Governor in April 2025 (Act 985).

Potential impacts / considerations

  • Administrative and fiscal: separating offices may increase county administrative costs (separate salaries, office support, deputies, bonding premiums).
  • Governance: separation can provide clearer division between law enforcement and tax administration duties, potentially improving checks and specialization.
  • Electoral: creates an additional countywide race in 2026 and may change incumbency dynamics where one individual previously held both roles.

Note: The provided source materials include unrelated text fragments (other jurisdictions’ HB1995 drafts). This summary focuses specifically on the Arkansas measure creating separate sheriff and tax collector offices for Perry County (Act 985).

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

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