An act TO AMEND THE LAW CONCERNING APPLICATIONS FOR 10 THE ADJUSTMENT OF A PROPERTY ASSESSMENT, the official text

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 1760

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5 By: Representative Milligan

6 By: Senator J. Boyd

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8                              For An Act To Be Entitled

9   AN ACT TO AMEND THE LAW CONCERNING APPLICATIONS FOR

10  THE ADJUSTMENT OF A PROPERTY ASSESSMENT; TO PROVIDE

11  THAT A COUNTY EQUALIZATION BOARD DOES NOT HAVE

12  JURISDICTION TO DETERMINE WHETHER PROPERTY QUALIFIES

13  FOR CERTAIN PROPERTY TAX RELIEF; TO PROVIDE FOR A

14  COUNTY COURT'S JURISDICTION TO CONSIDER CERTAIN

15  PETITIONS FOR AN ADJUSTMENT OF A PROPERTY ASSESSMENT;

16  AND FOR OTHER PURPOSES.

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19                             Subtitle

20                       TO AMEND THE LAW CONCERNING THE

21                       JURISDICTION TO CONSIDER CERTAIN

22                       PETITIONS FOR THE ADJUSTMENT OF A

23                       PROPERTY ASSESSMENT.

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

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27  SECTION 1. Arkansas Code � 26-27-317(a)(3), concerning applications

28 for adjustment of a county assessor's assessment of property, is amended to

29 read as follows:

30  (3) The county equalization board does not have jurisdiction

31 over and shall not accept or consider a petition or letter under subdivision

32 (a)(1) of this section for the adjustment of the:

33                       (A) County assessor's determination of a property's tax-

34 exempt status under Arkansas Constitution, Article 16, � 5(b);

35                       (B) Valuation of agricultural land, pasture land, or

36 timberland derived by the guidelines and methods set forth by the Assessment

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                                                                            HB1760

1 Coordination Division under � 26-26-407; or

2           (C) Valuation of producing mineral rights in accordance

3 with the directions and methods established by the division under � 26-26-

4 1110; or

5           (D) County assessor's determination whether a property

6 qualifies for the homestead property tax relief provided for a person who is

7 disabled or a person sixty-five (65) years of age or older under Arkansas

8 Constitution, Amendment 79, and � 26-26-1124.

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10  SECTION 2. Arkansas Code � 26-27-317(a), concerning applications for

11 an adjustment of a property assessment to a county equalization board, is

12 amended to add an additional subdivision to read as follows:

13          (4) A petition for a claim under subdivision (a)(3) of this

14 section shall be filed with the county court of the county in which the

15 property is located, which has exclusive original jurisdiction under Arkansas

16 Constitution, Article 7, � 28, and � 14-14-1105.

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