An act TO AMEND THE PROPERTY TAX EXEMPTION FOR 10 DISABLED VETERANS, SURVIVING SPOUSES, AND MINOR 11 DEPENDENT CHILDREN, the official text

Stricken language would be deleted from and underlined language would be added to present law.

1 State of Arkansas                 As Engrossed: H2/27/25
2 95th General Assembly
                                          A Bill

3 Regular Session, 2025                                          HOUSE BILL 1129

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5 By: Representatives Gramlich, Puryear

6 By: Senator J. Petty

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8                        For An Act To Be Entitled

9               AN ACT TO AMEND THE PROPERTY TAX EXEMPTION FOR

10              DISABLED VETERANS, SURVIVING SPOUSES, AND MINOR

11              DEPENDENT CHILDREN; TO AMEND THE DEFINITION OF

12              "HOMESTEAD" FOR THE PURPOSE OF THE PROPERTY TAX

13              EXEMPTION FOR DISABLED VETERANS, SURVIVING SPOUSES,

14              AND MINOR DEPENDENT CHILDREN; AND FOR OTHER PURPOSES.

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17                                       Subtitle

18                       TO AMEND THE DEFINITION OF "HOMESTEAD"

19                       FOR THE PURPOSE OF THE PROPERTY TAX

20                       EXEMPTION FOR DISABLED VETERANS,

21                       SURVIVING SPOUSES, AND MINOR DEPENDENT

22                       CHILDREN.

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24 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:

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26  SECTION 1. Arkansas Code � 26-3-306(a)(2)(A), concerning the

27 definitions used in relation to the property tax exemption for disabled

28 veterans, surviving spouses, and minor dependent children, is amended to read

29 as follows:

30                       (A) "Homestead" means the:

31                       (i) Dwelling that a disabled veteran, surviving

32 spouse of a disabled veteran, or minor dependent child of a disabled veteran

33 occupies as his or her principal place of residence; and

34                       (ii) Up to forty (40) one hundred sixty (160) acres

35 of real property contiguous to the dwelling under subdivision (a)(2)(A)(i) of

36 this section if the contiguous property is not being used for a commercial

    *JLL030*                                                     02-27-2025 10:27:46 JLL030
    As Engrossed: H2/27/25                                 HB1129

1 purpose; and

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3   SECTION 2. EFFECTIVE DATE. Section 1 of this act is effective for

4 assessment years beginning on or after January 1, 2025.

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6                           /s/Gramlich

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