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AR HB1760

AR HB1760
To Amend The Law Concerning The Jurisdiction To Consider Certain Petitions For The Adjustment Of A Property Assessment.


summary

Introduced
03/12/2025
In Committee
03/31/2025
Crossed Over
03/20/2025
Passed
04/03/2025
Dead
Signed/Enacted/Adopted
04/08/2025

Introduced Session

95th General Assembly (2025 Regular)

Bill Summary

AN ACT TO AMEND THE LAW CONCERNING APPLICATIONS FOR THE ADJUSTMENT OF A PROPERTY ASSESSMENT; TO PROVIDE THAT A COUNTY EQUALIZATION BOARD DOES NOT HAVE JURISDICTION TO DETERMINE WHETHER PROPERTY QUALIFIES FOR CERTAIN PROPERTY TAX RELIEF; TO PROVIDE FOR A COUNTY COURT'S JURISDICTION TO CONSIDER CERTAIN PETITIONS FOR AN ADJUSTMENT OF A PROPERTY ASSESSMENT; AND FOR OTHER PURPOSES.

AI Summary

This bill amends Arkansas law regarding property assessment petitions by modifying the jurisdiction of county equalization boards and county courts. Specifically, the bill expands the list of matters that county equalization boards cannot consider, adding the county assessor's determination of whether a property qualifies for homestead property tax relief for disabled individuals or those 65 years and older. Instead of the county equalization board handling such petitions, the bill stipulates that these claims must now be filed with the county court of the county where the property is located. The county court will have exclusive original jurisdiction over these types of petitions, as defined by the Arkansas Constitution and state law. This change aims to clarify and streamline the process for challenging property tax assessments and determinations related to specific property tax relief programs, ensuring that such disputes are handled by the appropriate legal venue.

Committee Categories

Budget and Finance, Government Affairs

Sponsors (2)

Last Action

Notification that HB1760 is now Act 486 (on 04/08/2025)

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