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HB 1760

TO AMEND THE LAW CONCERNING THE JURISDICTION TO CONSIDER CERTAIN PETITIONS FOR THE ADJUSTMENT OF A PROPERTY ASSESSMENT.

2025 Regular Session Introduced by Justin Boyd and 1 co-sponsor

HB 1760 shifts property assessment appeals from county equalization boards to county courts, impacting disabled individuals and those 65+ seeking tax relief.

Notification that HB1760 is now Act 486
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Bill Summary · HB 1760

Summary of House Bill 1760 (HB 1760)

Purpose and Intent

House Bill 1760 (HB 1760) aims to amend existing laws regarding the jurisdiction for considering petitions related to property assessments in Arkansas. The primary intent of the bill is to clarify that county equalization boards do not have the authority to review certain determinations made by county assessors, particularly those concerning property tax relief for individuals who are disabled or aged 65 and older.

Key Provisions

HB 1760 introduces several significant changes to the process of contesting property assessments:

  • Jurisdiction Shift: The bill specifies that county equalization boards will no longer have jurisdiction over the following matters:

    • Determinations of a property's tax-exempt status.
    • Valuations of agricultural land, pastureland, or timberland.
    • Valuations of producing mineral rights.
    • Determinations regarding eligibility for homestead property tax relief for individuals who are disabled or aged 65 and older.

  • Filing Petitions: Instead of filing petitions with the county equalization board, individuals contesting these determinations must now file their petitions in the county court where the property is located. This change centralizes the review process in the county court system.

Affected Parties

The bill impacts several stakeholders, including:
- County Assessors: They will continue to make determinations regarding property assessments but will now face appeals in county court rather than through equalization boards.
- County Equalization Boards: Their role will be diminished concerning the specified matters, as they will no longer handle petitions related to property tax relief and certain property valuations.
- Property Owners: Individuals contesting property assessments, particularly those who are disabled or aged 65 and older, will need to navigate the county court system for appeals.

Fiscal Impact

According to the fiscal impact statement, there is no anticipated fiscal impact associated with the implementation of HB 1760. However, there will be a need for training for county clerks, equalization board members, and county assessors to familiarize them with the new procedures.

Implementation Timeline

  • Introduced: March 12, 2025
  • Passed: The bill was passed by the House and Senate and was enrolled on April 2, 2025.
  • Act Status: HB 1760 is now designated as Act 486 as of April 8, 2025.

Conclusion

HB 1760 represents a significant shift in the jurisdictional authority concerning property assessment disputes in Arkansas. By transferring the review process from county equalization boards to county courts, the bill aims to streamline the appeals process for property owners while clarifying the roles of assessors and equalization boards.

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

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