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 As Engrossed: H4/2/25
2 95th General Assembly
A Bill
3 Regular Session, 2025 HOUSE BILL 1809
4
5 By: Representative Warren
6 By: Senator M. McKee
7
8 For An Act To Be Entitled
9 AN ACT TO AMEND THE LAW CONCERNING THE PROPERTY TAX
10 EXEMPTION FOR DISABLED VETERANS AND SURVIVING SPOUSES
11 AND MINOR DEPENDENT CHILDREN OF DISABLED VETERANS; TO
12 ALLOW FOR PROPERTY OWNED BY A TRUST OR A LIMITED
13 LIABILITY COMPANY TO QUALIFY AS A HOMESTEAD FOR
14 PURPOSES OF THE PROPERTY TAX EXEMPTION FOR DISABLED
15 VETERANS AND SURVIVING SPOUSES AND MINOR DEPENDENT
16 CHILDREN OF DISABLED VETERANS IN CERTAIN
17 CIRCUMSTANCES; AND FOR OTHER PURPOSES.
18
19
20 Subtitle
21 TO ALLOW FOR PROPERTY OWNED BY A TRUST
22 OR A LIMITED LIABILITY COMPANY TO
23 QUALIFY AS A HOMESTEAD FOR PURPOSES OF
24 THE PROPERTY TAX EXEMPTION FOR DISABLED
25 VETERANS IN CERTAIN CIRCUMSTANCES.
26
27 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:
28
29 SECTION 1. Arkansas Code � 26-3-306(a)(2), concerning the property tax
30 exemption for disabled veterans and the surviving spouses and minor dependent
31 children of disabled veterans, is amended to read as follows:
32 (2) As used in this section:
33 (A)(i) "Homestead" means the:
34 (i)(a) Dwelling that a disabled veteran,
35 surviving spouse of a disabled veteran, or minor dependent child of a
36 disabled veteran occupies as his or her principal place of residence; and
*JLL307* 04-02-2025 09:58:19 JLL307
As Engrossed: H4/2/25 HB1809
1 (ii)(b) Up to forty (40) acres of real
2 property contiguous to the dwelling under subdivision (a)(2)(A)(i)
3 (a)(2)(A)(i)(a) of this section if the contiguous property is not being used
4 for a commercial purpose.
5 (ii) "Homestead" includes a dwelling and real
6 property contiguous to the dwelling that:
7 (a) Meets the requirements of subdivision
8 (a)(2)(A)(i) of this section; and
9 (b) Is owned by:
10 (1) A revocable trust formed by the
11 disabled veteran who uses the dwelling as his or her principal place of
12 residence;
13 (2) An irrevocable trust of which the
14 disabled veteran who uses the dwelling as his or her principal place of
15 residence is a beneficiary; or
16 (3) A limited liability company, the
17 sole members of which are the disabled veteran who uses the dwelling as his
18 or her principal place of residence or the disabled veteran who uses the
19 dwelling as his or her principal place of residence and his or her spouse;
20 and
21 (B) "Personal property" means only those items of tangible
22 personal property used that are:
23 (i) Used for other than a commercial or business
24 purpose; and
25 (ii) Registered in the name of the disabled veteran.
26
27 SECTION 2. Arkansas Code � 26-3-306(b), concerning the property tax
28 exemption for disabled veterans and the surviving spouses and minor dependent
29 children of disabled veterans, is amended to add an additional subdivision to
30 read as follows:
31 (3) A disabled veteran eligible for the exemption provided in
32 this section and desiring to claim an exemption with respect to property
33 described under:
34 (A) Subdivision (a)(2)(A)(ii)(b)(2) of this section shall
35 furnish to the county collector a signed, notarized, and file-marked copy of
36 the irrevocable trust; or
2 04-02-2025 09:58:19 JLL307
As Engrossed: H4/2/25 HB1809
1 (B) Subdivision (a)(2)(A)(ii)(b)(3) of this section shall
2 furnish to the county collector the proof of eligibility required under � 26-
3 26-1118(b)(2)(A)(ii).
4
5 SECTION 3. EFFECTIVE DATE. Sections 1 and 2 of this act are effective
6 for assessment years beginning on or after January 1, 2026.
7
8 /s/Warren
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
3 04-02-2025 09:58:19 JLL307Every fact on this page links to its source, starting with the official bill record.