Shown verbatim: the complete text as captured from the official PDF posted by the Arkansas General Assembly, fetched 2026-07-23. Page and line markers are part of the official record; nothing is edited or removed. The official bill page.
Stricken language would be deleted from and underlined language would be added to present law.
1 State of Arkansas A Bill
2 95th General Assembly
3 Regular Session, 2025 HOUSE BILL 1599
4
5 By: Representative Torres
6 By: Senator D. Wallace
7
8 For An Act To Be Entitled
9 AN ACT TO PROVIDE FOR CERTAIN PROPERTY TO BE EXEMPT
10 FROM TAXATION; AND FOR OTHER PURPOSES.
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12
13 Subtitle
14 TO PROVIDE FOR CERTAIN PROPERTY TO BE
15 EXEMPT FROM TAXATION.
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17 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:
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19 SECTION 1. Arkansas Code � 26-3-301(7), concerning property that is
20 exempt from tax, is amended to read as follows:
21 (7) All buildings belonging to institutions of purely public
22 charity, together with the land actually occupied by these institutions, not
23 leased or otherwise used with a view to profit, and all moneys and credits
24 appropriated solely to sustaining, and belonging exclusively to, these
25 institutions, and motor vehicles, as defined in � 26-52-103, that are subject
26 to a lease of at least twelve (12) months by an institution of public
27 charity;
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29 SECTION 2. EFFECTIVE DATE. Section 1 of this act is effective for
30 assessment years beginning on or after January 1, 2026.
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*JLL152* 02/25/2025 3:56:08 PM JLL152Every fact on this page links to its source, starting with the official bill record.