Stricken language would be deleted from and underlined language would be added to present law.
1 State of Arkansas
2 93rd General Assembly A Bill
3 Regular Session, 2021 HOUSE BILL 1002
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5 By: Representative C. Fite
6 By: Senator D. Wallace
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8 For An Act To Be Entitled
9 AN ACT TO AMEND THE LAW CONCERNING THE PROPERTY TAX
10 EXEMPTION FOR DISABLED VETERANS, SURVIVING SPOUSES,
11 AND MINOR DEPENDENT CHILDREN; TO CLARIFY THE
12 REQUIREMENTS FOR ESTABLISHING ELIGIBILITY FOR THE
13 PROPERTY TAX EXEMPTION FOR DISABLED VETERANS,
14 SURVIVING SPOUSES, AND MINOR DEPENDENT CHILDREN; AND
15 FOR OTHER PURPOSES.
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18 Subtitle
19 TO CLARIFY THE REQUIREMENTS FOR
20 ESTABLISHING ELIGIBILITY FOR THE
21 PROPERTY TAX EXEMPTION FOR DISABLED
22 VETERANS, SURVIVING SPOUSES, AND MINOR
23 DEPENDENT CHILDREN.
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26 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:
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28 SECTION 1. Arkansas Code 26-3-306(b), concerning eligibility for a
29 property tax exemption for disabled veterans, surviving spouses, and minor
30 dependent children, is amended to add an additional subdivision to read as
31 follows:
32 (3)(A) A letter from the department required under this
33 subsection is required to be submitted only one (1) time to establish
34 eligibility for the exemption provided under this section.
35 (B) Annual submission of a letter from the department
36 under this subsection is not required.
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HB1002
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2 SECTION 2. EFFECTIVE DATE. This act is effective for assessment years
3 beginning on or after January 1, 2021.
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