TO AMEND THE LAW CONCERNING PROPERTY TAX RELIEF; AND TO REQUIRE COUNTIES TO PROVIDE NOTICE TO TAXPAYERS CONCERNING CERTAIN PROPERTY TAX RELIEF OFFERED UNDER ARKANSAS LAW.

2025 Regular Session Introduced by Lincoln Barnett and 1 co-sponsor

Act 877 requires Arkansas county tax officials to clearly notify eligible seniors and disabled individuals about property tax relief options on tax statements.

Notification that HB1627 is now Act 877

Purpose and Intent

House Bill 1627, now known as Act 877, aims to enhance property tax relief communication to taxpayers in Arkansas. The bill mandates that county tax officials provide clear notifications regarding available property tax relief options on annual property tax statements. This initiative is designed to ensure that eligible taxpayers, particularly seniors and individuals with disabilities, are informed about the benefits they may qualify for under Arkansas law.

Key Provisions

Notification Requirement: County tax officials are required to include a highlighted statement on annual property tax statements. This statement must inform taxpayers about property tax relief available under:

Amendment 79: Provides property tax relief for individuals aged 65 and older or those with disabilities.
Arkansas Code § 26-26-1124: Details the specific criteria and benefits associated with property tax relief.

Formatting of Notification: The notification must be:

Printed in bold font or highlighted, or both.
Clearly state the eligibility requirements for the property tax relief.

Implementation: The bill allows adequate time for counties to implement these changes, which may include software updates and training for county officials responsible for issuing tax statements.

Impact

Taxpayer Impact: The bill is expected to improve awareness among taxpayers regarding their eligibility for property tax relief, potentially leading to increased participation in available programs.

County Resources: Counties may incur additional costs related to software updates, supplies, and training for tax officials. However, the fiscal impact of the bill is reported as none.

Procedural Aspects

Timeline:

Introduced on February 27, 2025.
Passed through various legislative stages, including amendments and committee reviews, before being enrolled and transmitted to the Governor's Office on April 15, 2025.
Officially became Act 877 on April 17, 2025.

Amendments: The bill underwent amendments to clarify the notification format, ensuring it is accessible and noticeable to taxpayers.

Conclusion

Act 877 represents a significant step towards improving communication about property tax relief in Arkansas. By mandating clear notifications on tax statements, the legislation seeks to empower eligible taxpayers with the information they need to take advantage of available benefits, thereby potentially alleviating the financial burden of property taxes for vulnerable populations.

Bill