The bill amends the law regarding the payment of property taxes in Arkansas, specifically addressing the assessment of penalties for taxpayers who are members of the United States Armed Forces during their deployment. It establishes that no penalty will be assessed against these taxpayers during their deployment and for one year following its conclusion. Additionally, it requires that taxpayers who qualify for this exemption must provide their DD Form 214, which verifies their deployment dates, to the county collector within one year after their deployment ends.

Furthermore, the bill defines "deployment" as an assignment to a duty location outside of the state under active-duty orders, as specified in Title 10 of the United States Code, regardless of whether the assignment is within or outside the continental United States. This clarification aims to ensure that service members are aware of their rights regarding property tax penalties during and after their military service.

Statutes affected:
Old version HB1658 Original - 3-4-2025 01:07 PM: 26-36-201(d)
Old version HB1658 V2 - 3-10-2025 10:57 AM: 26-36-201(d)
HB 1658: 26-36-201(d)
Act 550: 26-36-201(d)