Stricken language would be deleted from and underlined language would be added to present law.
Act 407 of the Regular Session
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State of Arkansas As Engrossed: H2/27/25 1
95th General Assembly A Bill 2
Regular Session, 2025 HOUSE BILL 1129 3
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By: Representatives Gramlich, Puryear 5
By: Senator J. Petty 6
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For An Act To Be Entitled 8
AN ACT TO AMEND THE PROPERTY TAX EXEMPTION FOR 9
DISABLED VETERANS, SURVIVING SPOUSES, AND MINOR 10
DEPENDENT CHILDREN; TO AMEND THE DEFINITION OF 11
"HOMESTEAD" FOR THE PURPOSE OF THE PROPERTY TAX 12
EXEMPTION FOR DISABLED VETERANS, SURVIVING SPOUSES, 13
AND MINOR DEPENDENT CHILDREN; AND FOR OTHER PURPOSES. 14
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Subtitle 17
TO AMEND THE DEFINITION OF "HOMESTEAD" 18
FOR THE PURPOSE OF THE PROPERTY TAX 19
EXEMPTION FOR DISABLED VETERANS, 20
SURVIVING SPOUSES, AND MINOR DEPENDENT 21
CHILDREN. 22
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BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: 24
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SECTION 1. Arkansas Code § 26 -3-306(a)(2)(A), concerning the 26
definitions used in relation to the property tax exemption for disabled 27
veterans, surviving spouses, and minor dependent children, is amended to read 28
as follows: 29
(A) “Homestead” means the: 30
(i) Dwelling that a disabled veteran, surviving 31
spouse of a disabled veteran, or minor dependent child of a disabled veteran 32
occupies as his or her principal place of residence; and 33
(ii) Up to forty (40) one hundred sixty (160) acres 34
of real property contiguous to the dwelling under subdivision (a)(2)(A)(i) of 35
this section if the contiguous property is not being used for a commercial 36 As Engrossed: H2/27/25 HB1129
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purpose; and 1
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SECTION 2. EFFECTIVE DATE. Section 1 of this act is effective for 3
assessment years beginning on or after January 1, 2025. 4
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/s/Gramlich 6
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APPROVED: 3/25/25 9
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