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HB 1911

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2023-2024 Regular Session Introduced by Greg Cheney and 8 co-sponsors

HB 1911 repeals owners' duty to list personal property; assessors will identify, value, and list property, shifting admin and potentially reducing the tax base; effective 2026.

Effective date 6/6/2024.
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Bill Summary · HB 1911

Summary — HB 1911 (Arkansas, 95th General Assembly, 2025)

Title: To amend property assessment law; repeal requirement that personal property be listed/reported by the owner

Purpose / Intent

HB 1911 removes the statutory duty of property owners to list or report taxable personal property to county assessors and eliminates several related procedural and penalty provisions. The bill shifts the responsibility for identifying and listing personal property from owners to county assessors (and other agencies/filers where applicable).

Key provisions

  • Repeals owner listing requirement for personal property used in assessment (amends multiple Arkansas Code sections in Title 26; see below).
  • Repeals penalties and fee provisions tied to delinquent or failure-to-list assessments (including the former 50¢ late assessment fee collection mechanism in § 26‑26‑201(d)).
  • Repeals statutes requiring assessors to furnish listing forms and to administer an oath when persons present property lists (§§ 26‑26‑901 and 26‑26‑902).
  • Authorizes county assessors (with DFA approval) to deputize staff to assess personal property and to prepare lists (§ 26‑26‑502, as amended).
  • Adjusts provisions about lists, blanks, and records (including the role of the Arkansas Public Service Commission in preparing forms) and preservation of assessment lists (§§ 26‑26‑701, 26‑26‑714).
  • Modifies cross-references concerning listing/appraisal timing (e.g., § 26‑26‑307(b)) and owner listing duties (§§ 26‑26‑903–26‑26‑906).
  • Repeals or amends additional provisions referenced throughout the assessment statutes; full bill text lists affected sections.

Who is affected

  • Property owners: will no longer be statutorily required to file personal-property lists; instead they will receive statements from assessors listing property and assessed values.
  • County assessors and appraisal staff: will assume primary responsibility for identifying, valuing, and listing personal property; will need operational changes and training.
  • County clerks, collectors, treasurers and local governments: administrative processes and records handling will change; potential impacts on tax collections.
  • Regulated utilities/PSC‑regulated entities: PSC procedures for valuing utilities would be replaced by self-reporting mechanisms under the bill’s regime.

Fiscal and administrative impact

  • DFA fiscal statement: possible decrease in total property tax collections (owners’ nonreporting could reduce assessed base).
  • Counties will incur administrative costs to redesign operations, materials, guidance, and training for assessment personnel.
  • DFA estimates 2–3 years may be required to develop new materials and complete training statewide.
  • Legal analysis notes repeal of certain notification provisions (e.g., § 26‑26‑910) could create confusion about requirements and taxpayer notifications of increased valuations.

Effective date and procedural status

  • Effective for assessment years beginning on or after January 1, 2026 (per DFA fiscal document).
  • Sponsor(s): Rep. Lundstrum; Sen. J. Bryant.
  • Key procedural notes: Filed Jan 16, 2025; referred to committees and read; legislative record shows activity through spring 2025 including committee referrals and a withdrawal by author recorded Apr 16, 2025 with recommendation for interim study. Current status provided as Prefiled (H) (12/01/2025) in source materials — readers should consult the official legislative docket for the latest status.

If you want, I can produce a side‑by‑side of current law vs. proposed text for the principal sections (e.g., 26‑26‑201, 26‑26‑502, 26‑26‑701).

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

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