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 SENATE BILL 43
4
5 By: Joint Budget Committee
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8 For An Act To Be Entitled
9 AN ACT TO MAKE AN APPROPRIATION FOR PERSONAL SERVICES
10 AND OPERATING EXPENSES FOR THE DEPARTMENT OF FINANCE
11 AND ADMINISTRATION - ASSESSMENT COORDINATION DIVISION
12 FOR THE FISCAL YEAR ENDING JUNE 30, 2026; AND FOR
13 OTHER PURPOSES.
14
15
16 Subtitle
17 AN ACT FOR THE DEPARTMENT OF FINANCE AND
18 ADMINISTRATION - ASSESSMENT COORDINATION
19 DIVISION APPROPRIATION FOR THE 2025-2026
20 FISCAL YEAR.
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23 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:
24
25 SECTION 1. REGULAR SALARIES - STATE OPERATIONS. There is hereby
26 established for the Department of Finance and Administration - Assessment
27 Coordination Division for the 2025-2026 fiscal year, the following maximum
28 number of regular employees.
29
30 Maximum Annual
31 Maximum Salary Rate
32 Item Class No. of Fiscal Year
33 No. Code Title Employees 2025-2026
34 (1) U085U ACD DIRECTOR 1 GRADE SE01
35 (2) D068C INFORMATION SYSTEMS ANALYST 1 GRADE IT04
36 (3) G047C ATTORNEY SPECIALIST 1 GRADE GS11
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1 (4) R041C DFA STATEWIDE PROGRAM COORDINATOR 1 GRADE GS11
2 (5) X046C ACD DIVISION ADMINISTRATOR 4 GRADE GS08
3 (6) E031C EDUCATION PROGRAM COORDINATOR 1 GRADE GS08
4 (7) X049C PROPERTY ASSESSMENT COORD MANAGER 5 GRADE GS07
5 (8) A063C RESEARCH & STATISTICS SUPERVISOR 1 GRADE GS07
6 (9) X079C PROPERTY ASSESSMENT AUDITOR SUPERVISOR 11 GRADE GS06
7 (10) C050C ADMINISTRATIVE SUPPORT SUPERVISOR 1 GRADE GS05
8 (11) X117C PROPERTY ASSESSMENT AUDITOR 6 GRADE GS05
9 MAX. NO. OF EMPLOYEES 33
10
11 SECTION 2. EXTRA HELP - STATE OPERATIONS. There is hereby authorized,
12 for the Department of Finance and Administration - Assessment Coordination
13 Division for the 2025-2026 fiscal year, the following maximum number of part-
14 time or temporary employees, to be known as "Extra Help", payable from funds
15 appropriated herein for such purposes: three (3) temporary or part-time
16 employees, when needed, at rates of pay not to exceed those provided in the
17 Uniform Classification and Compensation Act, or its successor, or this act
18 for the appropriate classification.
19
20 SECTION 3. APPROPRIATION - STATE OPERATIONS. There is hereby
21 appropriated, to the Department of Finance and Administration, to be payable
22 from the Miscellaneous Agencies Fund Account, for personal services and
23 operating expenses of the Department of Finance and Administration -
24 Assessment Coordination Division - State Operations for the fiscal year
25 ending June 30, 2026, the following:
26
27 ITEM FISCAL YEAR
28 NO. 2025-2026
29 (01) REGULAR SALARIES $1,756,225
30 (02) EXTRA HELP 2,500
31 (03) PERSONAL SERVICES MATCHING 664,956
32 (04) MAINT. & GEN. OPERATION
33 (A) OPER. EXPENSE 872,240
34 (B) CONF. & TRAVEL 49,869
35 (C) PROF. FEES 10,000
36 (D) CAP. OUTLAY 0
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1 (E) DATA PROC. 0
2 (05) ASSESSOR'S SCHOOL 325,000
3 (06) ASSESSMENT EDUC INCENTIVE 150,000
4 TOTAL AMOUNT APPROPRIATED $3,830,790
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6 SECTION 4. APPROPRIATION - CASH. There is hereby appropriated, to the
7 Department of Finance and Administration, to be payable from the cash fund
8 deposited in the State Treasury as determined by the Chief Fiscal Officer of
9 the State, for operating expenses of the Department of Finance and
10 Administration - Assessment Coordination Division - Cash for the fiscal year
11 ending June 30, 2026, the following:
12
13 ITEM FISCAL YEAR
14 NO. 2025-2026
15 (01) MAINT. & GEN. OPERATION
16 (A) OPER. EXPENSE $33,000
17 (B) CONF. & TRAVEL 10,000
18 (C) PROF. FEES 12,000
19 (D) CAP. OUTLAY 0
20 (E) DATA PROC. 0
21 TOTAL AMOUNT APPROPRIATED $55,000
22
23 SECTION 5. APPROPRIATION - COUNTY ASSESSORS' CONTINUING EDUCATION FUND.
24 There is hereby appropriated, to the Department of Finance and
25 Administration, to be payable from the County Assessors' Continuing Education
26 Trust Fund, for maintaining and operating a continuing education program for
27 County Assessors by the Department of Finance and Administration - Assessment
28 Coordination Division - County Assessors' Continuing Education Fund for the
29 fiscal year ending June 30, 2026, the following:
30
31 ITEM FISCAL YEAR
32 NO. 2025-2026
33 (01) MAINT. & GEN. OPERATION
34 (A) OPER. EXPENSE $44,100
35 (B) CONF. & TRAVEL 7,500
36 (C) PROF. FEES 8,400
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1 (D) CAP. OUTLAY 0
2 (E) DATA PROC. 0
3 TOTAL AMOUNT APPROPRIATED $60,000
4
5 SECTION 6. APPROPRIATION - REAL PROPERTY REAPPRAISAL. There is hereby
6 appropriated, to the Department of Finance and Administration, to be payable
7 from the Arkansas Real Property Reappraisal Fund, for paying counties and
8 professional reappraisal companies for the cost of reappraisal of real
9 property by the Department of Finance and Administration - Assessment
10 Coordination Division - Real Property Reappraisal for the fiscal year ending
11 June 30, 2026, the following:
12
13 ITEM FISCAL YEAR
14 NO. 2025-2026
15 (01) REAL PROPERTY REAPPRAISAL $15,750,000
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17 SECTION 7. SPECIAL LANGUAGE. NOT TO BE INCORPORATED INTO THE ARKANSAS
18 CODE NOR PUBLISHED SEPARATELY AS SPECIAL, LOCAL AND TEMPORARY LAW. FUND
19 TRANSFER. To provide funding for the appropriations authorized herein, the
20 Director of the Department of Finance and Administration - Assessment
21 Coordination Division of the State of Arkansas shall certify monthly to the
22 Chief Fiscal Officer of the State, the amount of funding needed each month to
23 pay counties and professional reappraisal companies for the reappraisal of
24 real property as required by law. Upon receipt of such certification the
25 Chief Fiscal Officer of the State shall transfer on his or her books and
26 those of the State Treasurer 76% of the amounts certified from the Department
27 of Education Public School Fund Account, 16% of the amount certified from the
28 County Aid Fund, and 8% of the amount certified from the Municipal Aid Fund
29 to the Arkansas Real Property Reappraisal Fund. In no event shall the total
30 amount of funds transferred as authorized herein exceed fourteen million two
31 hundred fifty thousand dollars ($14,250,000) in a single fiscal year.
32 The provisions of this section shall be in effect only from July 1, 2024
33 2025 through June 30, 2025 2026.
34
35 SECTION 8. SPECIAL LANGUAGE. NOT TO BE INCORPORATED INTO THE ARKANSAS
36 CODE NOR PUBLISHED SEPARATELY AS SPECIAL, LOCAL AND TEMPORARY LAW.
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1 FUND TRANSFERS. After receiving approval from the Chief Fiscal Officer of the
2 State, the Director of the Department of Finance and Administration -
3 Assessment Coordination Division is authorized to transfer funds during the
4 2024-2025 2025-2026 fiscal year from the Miscellaneous Agencies Fund Account
5 designated for support of the Department of Finance and Administration -
6 Assessment Coordination Division to the Real Property Reappraisal Fund. The
7 total of all transfers shall not exceed $1,500,000.
8 The provisions of this section shall be in effect only from July 1, 2024
9 2025 through June 30, 2025 2026.
10
11 SECTION 9. SPECIAL LANGUAGE. NOT TO BE INCORPORATED INTO THE ARKANSAS
12 CODE NOR PUBLISHED SEPARATELY AS SPECIAL, LOCAL AND TEMPORARY LAW.
13 TRANSFER PROVISION. After receiving approval from the Chief Fiscal Officer
14 of the State, the Director of the Department of Finance and Administration -
15 Assessment Coordination Division is authorized to transfer appropriation from
16 the Operating Expenses line item in the State Operations Program to the
17 Assessor's School special line item to assure sufficient resources are
18 available to provide required training for assessment personnel.
19 The provisions of this section shall be in effect only from July 1, 2024
20 2025 through June 30, 2025 2026.
21
22 SECTION 10. COMPLIANCE WITH OTHER LAWS. Disbursement of funds
23 authorized by this act shall be limited to the appropriation for such agency
24 and funds made available by law for the support of such appropriations; and
25 the restrictions of the State Procurement Law, the General Accounting and
26 Budgetary Procedures Law, the Revenue Stabilization Law, the Regular Salary
27 Procedures and Restrictions Act, or their successors, and other fiscal
28 control laws of this State, where applicable, and regulations promulgated by
29 the Department of Finance and Administration, as authorized by law, shall be
30 strictly complied with in disbursement of said funds.
31
32 SECTION 11. LEGISLATIVE INTENT. It is the intent of the General
33 Assembly that any funds disbursed under the authority of the appropriations
34 contained in this act shall be in compliance with the stated reasons for
35 which this act was adopted, as evidenced by the Agency Requests, Executive
36 Recommendations and Legislative Recommendations contained in the budget
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1 manuals prepared by the Department of Finance and Administration, letters, or
2 summarized oral testimony in the official minutes of the Arkansas Legislative
3 Council or Joint Budget Committee which relate to its passage and adoption.
4
5 SECTION 12. EMERGENCY CLAUSE. It is found and determined by the
6 General Assembly, that the Constitution of the State of Arkansas prohibits
7 the appropriation of funds for more than a one (1) year period; that the
8 effectiveness of this Act on July 1, 2025 is essential to the operation of
9 the agency for which the appropriations in this Act are provided, and that in
10 the event of an extension of the legislative session, the delay in the
11 effective date of this Act beyond July 1, 2025 could work irreparable harm
12 upon the proper administration and provision of essential governmental
13 programs. Therefore, an emergency is hereby declared to exist and this Act
14 being necessary for the immediate preservation of the public peace, health
15 and safety shall be in full force and effect from and after July 1, 2025.
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6 01/07/2025 11:02:38 AM JAP006Every fact on this page links to its source, starting with the official bill record.