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HB 1175

EPA-GREAT LAKES CCR PROTECTION

104th Regular Session Introduced by Carol Ammons and 10 co-sponsors

House Bill 1175 streamlines tax appeal procedures in Arkansas, making it easier for taxpayers to contest assessments and enhancing transparency in the taxation system.

Rule 19(a) / Re-referred to Rules Committee
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Bill Summary · HB 1175

Summary of House Bill 1175 (HB 1175)

Overview

Bill Number: HB 1175
Title: Relating to the Procedure for Tax Appeals
Status: Act 010, effective April 10, 2025
Introduced: January 21, 2025
Classification: Bill
Subject: Appeal from Final Judgment, Filing, Tax Appeals, Taxation

House Bill 1175 aims to amend the procedures related to tax appeals in the state of Arkansas. The bill is designed to streamline the process for taxpayers who wish to appeal final judgments regarding tax assessments.

Purpose and Intent

The primary purpose of HB 1175 is to enhance the efficiency and clarity of the tax appeal process. By modifying existing procedures, the bill seeks to ensure that taxpayers have a fair and accessible means to contest tax assessments, thereby promoting transparency and accountability within the taxation system.

Key Provisions

  • Amendments to Tax Appeal Procedures: The bill proposes specific changes to the existing laws governing tax appeals, including:

    • Filing Requirements: Adjustments to the documentation and timelines required for filing an appeal.
    • Judgment Review Process: Clarifications on how final judgments are reviewed and the criteria for appeals.
  • Emergency Clause: An emergency clause has been adopted, indicating that the provisions of the bill will take effect immediately upon enactment, rather than waiting for the standard implementation timeline.

Impact

  • Taxpayers: The bill directly affects individuals and businesses in Arkansas who may need to appeal tax assessments. By simplifying the appeal process, it aims to reduce the burden on taxpayers and improve their ability to navigate the system.

  • Tax Authorities: The changes may also impact the operations of state tax authorities, as they will need to adapt to the new procedures and ensure compliance with the revised regulations.

Procedural Timeline

  • January 21, 2025: Bill introduced and passed the first reading.
  • February 27, 2025: The bill was reported from the Joint Budget Committee with a recommendation to pass.
  • March 5, 2025: The bill passed the third reading in both the House and Senate.
  • March 12, 2025: Notification that HB 1175 is now Act 297.
  • April 10, 2025: The bill was signed into law as Act 010.

Conclusion

House Bill 1175 represents a significant step towards improving the tax appeal process in Arkansas. By making the procedures more accessible and efficient, the bill aims to foster a fairer taxation environment for all residents and businesses in the state.

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

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