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Bill

HB 1658

LOCAL GOVERNMENT-TECH

104th Regular Session Introduced by Jay Hoffman

HB 1658 exempts military personnel from property tax penalties during deployment and for one year after, easing financial burdens for service members and their families.

Referred to Rules Committee
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WeVote Research Nonpartisan
Bill Summary · HB 1658

Summary of House Bill 1658 (HB 1658)

Purpose and Intent

House Bill 1658 (HB 1658) aims to amend existing laws regarding the payment of property taxes in Arkansas. Specifically, it seeks to define "deployment" for members of the armed forces and establish criteria for exemptions from penalties related to property taxes during and after their deployment.

Key Provisions

  • Definition of Deployment: The bill defines "deployment" as an assignment to a duty location outside of Arkansas under active-duty orders issued under Title 10 of the United States Code. This definition applies regardless of whether the assignment is within or outside the continental United States.

  • Exemption from Penalties: Members of the United States Armed Forces, reserve components, or the National Guard are exempt from penalties related to property taxes during their deployment and for one year following the end of their deployment.

  • Documentation Requirement: To qualify for the exemption, taxpayers must provide their DD Form 214, which indicates their date of deployment, to the county collector within one year after their deployment ends.

Affected Parties

  • Military Personnel: The primary beneficiaries of this bill are members of the armed forces, including active-duty service members and reservists, who may face challenges in meeting property tax obligations during and after deployment.

  • County Collectors: County tax collectors will need to implement the new requirements and ensure that military personnel are informed about the exemption process.

Fiscal Impact

The bill is projected to have no fiscal impact on state finances. It does not require additional resources for implementation, although education for county personnel and taxpayers will be necessary to ensure compliance and understanding of the new provisions.

Procedural Timeline

  • Introduced: March 4, 2025
  • Engrossed: March 10, 2025
  • Passed by House: March 31, 2025
  • Passed by Senate: April 8, 2025
  • Enacted: April 10, 2025 (now known as Act 550)

Conclusion

HB 1658 provides important protections for military personnel regarding property tax penalties during and after deployment. By clearly defining "deployment" and establishing a straightforward exemption process, the bill aims to alleviate some of the financial burdens faced by service members and their families.

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

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