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HB 1660

Revenue and Taxation; Oklahoma Revenue and Taxation Act of 2025; effective date.

2025 Regular Session Introduced by Derrick Hildebrant

The bill would regulate large property owners associations (≥1,000 members) that provide municipal services and allow Arkansas Legislative Audit review of these POAs after committe

Second Reading referred to Rules
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Bill Summary · HB 1660

Important note on source materials
The bill materials provided contain conflicting metadata and text from multiple states and different HB 1660s (Arkansas, Indiana, Illinois). This summary focuses on the Arkansas bill text contained in the document — an amendment to the Arkansas Horizontal Property Act that would regulate large property owners associations and subject certain associations to review by Arkansas Legislative Audit. The top-line “Appropriation; Marshall County…” title in the provided bill header appears inconsistent with the body text.

HB 1660 — Summary (Arkansas Horizontal Property Act amendments)

Main purpose / intent

To amend the Arkansas Horizontal Property Act to (1) define and regulate large property owners associations (POAs) that operate like de facto local governments and (2) permit Arkansas Legislative Audit to review such associations that provide services traditionally performed by local governments.

Key provisions

  • Adds new definitions to Arkansas Code § 18‑13‑102:
    • “Local government” (counties, cities, towns, other state political subdivisions).
    • “Property owners association” — an incorporated nonprofit operating under recorded land agreements where each lot owner in a planned/unit area is automatically a member, is automatically charged for shared expenses, and the association has at least 1,000 members.
    • “Services traditionally performed by a local government” — explicitly includes (but is not limited to) road maintenance, sewer, trash, and water services.
  • Amends Arkansas Code § 18‑13‑110 (financial records):
    • Maintains requirement for the association/administrator to keep detailed chronological books of receipts and expenditures and specify maintenance/repair expenses for common elements.
    • Requires all financial records to be available for examination by co‑owners at convenient hours announced for general knowledge.
    • New audit/review authority: A POA that provides services traditionally performed by a local government may be subject to review by Arkansas Legislative Audit — but only after approval by the Legislative Joint Auditing Committee.
    • Clarifies this subsection does not limit the Legislative Auditor’s authority to conduct audits under § 10‑4‑401 et seq.

Who would be affected

  • Large property owners associations (those with ≥1,000 members) that provide municipal‑type services (road, water, sewer, trash).
  • Lot owners/co‑owners within those POAs (would have inspection access to financial records and potential increased public audit oversight).
  • Arkansas Legislative Audit and the Legislative Joint Auditing Committee (would have new review jurisdictional triggers and an approval step).
  • Local governments could be affected by clearer statutory recognition of POAs performing public‑type services.

Procedural history / status

  • Introduced: December 18, 2024.
  • Sponsors listed in the materials include Representative S. Meeks (primary) and other named legislators.
  • Legislative action recorded: Died in House committee at sine die adjournment (May 5, 2025).
    • (Various other dated actions in the mixed source text relate to different HB 1660 bills in other states — see note above.)

Potential impact / considerations

  • Expands transparency/oversight for large POAs providing public services, potentially increasing accountability and public trust.
  • The 1,000‑member threshold targets only sizable associations; smaller POAs would not be subject to the explicit Legislative Audit review trigger.
  • Requires Legislative Joint Auditing Committee approval before reviews — introduces a political/administrative gatekeeping step.
  • Practical effects would depend on implementation (how frequently reviews are requested/approved) and the frequency with which POAs perform the enumerated services.

If you want, I can (a) produce a parallel summary of the other HB 1660 texts included in the materials (Indiana/Illinois versions), or (b) reconcile the conflicting metadata and the bill body and attempt to identify the intended jurisdiction for this HB 1660.

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

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