Summary — HB 1627 (Arkansas): Property Tax Relief Notice Requirement
Status (in documents provided)
- Listed at top as: Died In Committee.
- Legislative action entries in the record are inconsistent (some show passage and enactment as Act 877). Verify current status with the official legislative website.
Purpose and intent
- Require county tax officials to provide clear, prominent notice on annual property tax statements (or as an insert) informing taxpayers about property tax relief available under Arkansas Constitution, Amendment 79 and Arkansas Code § 26-26-1124 — specifically the homestead valuation freeze available to taxpayers age 65+ and to taxpayers who are disabled.
Key provisions
- Amends Ark. Code § 26-26-1124 to add a new subsection requiring that the property tax statement:
- Notify the taxpayer of the relief provided under § 26-26-1124 and Amendment 79.
- The notification must either be printed in bold font, highlighted (or both) on the statement, or be included as an insert with the statement (Amendment H1).
- Clearly state the eligibility requirements for the relief (i.e., criteria for the homestead valuation freeze for seniors and disabled taxpayers).
- Procedural claiming requirements are unchanged: taxpayers must notify the county assessor of eligibility and provide proof to claim the benefit.
Who is affected
- Taxpayers: Particularly homeowners who may qualify for the homestead valuation freeze (persons 65 or older and persons with qualifying disabilities) — they would receive clearer information about available relief.
- County officials: County tax collectors/assessors must update their annual property tax communication to include the new notice.
- No changes to eligibility rules or relief amounts are made by this bill — it is a notice/administration change only.
Fiscal and administrative impact
- Fiscal Impact (DFA): None to the State.
- County-level impacts: Counties may incur modest costs for:
- Software updates to generate the revised statements or inserts.
- Increased supplies/postage if inserts are used.
- Training of staff who prepare and issue property tax statements.
- The DFA states adequate time is provided for implementation.
Amendments and sponsorship
- Amendment H1 (House) broadened formatting options (bold/highlight or insert).
- Amendment S1 (Senate) added Senator R. Murdock as cosponsor.
- Sponsors listed: Rep. Barnett (primary) and Rep. A. Collins (cosponsor).
Notes
- The bill does not alter how taxpayers apply for or qualify for relief, only how information about the relief is communicated.
- Because the provided legislative action timeline is inconsistent, confirm final status and any effective date with the Arkansas General Assembly or the Secretary of State.
