SB 2

Stricken language would be deleted from and underlined language would be added to present law.
  Act 74 of the Fiscal Session
1 State of Arkansas  As Engrossed:       S4/15/26
2 95th General Assembly  A Bill
3 Fiscal Session, 2026  SENATE BILL 2
4
5 By: Joint Budget Committee
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7
8For An Act To Be Entitled
9AN ACT TO MAKE AN APPROPRIATION FOR PERSONAL SERVICES
10AND OPERATING EXPENSES FOR THE DEPARTMENT OF FINANCE
11AND ADMINISTRATION - ASSESSMENT COORDINATION DIVISION
12FOR THE FISCAL YEAR ENDING JUNE 30, 2027; AND FOR
13OTHER PURPOSES.
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15
16Subtitle
17AN ACT FOR THE DEPARTMENT OF FINANCE AND
18ADMINISTRATION - ASSESSMENT COORDINATION
19DIVISION APPROPRIATION FOR THE 2026-2027
20FISCAL YEAR.
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23 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:
24
25SECTION 1. REGULAR SALARIES - STATE OPERATIONS.  There is hereby
26 established for the Department of Finance and Administration - Assessment
27 Coordination Division for the 2026-2027 fiscal year, the following maximum
28 number of regular employees.
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30Maximum Annual
31Maximum  Salary Rate
32  Item    Class  No. of  Fiscal Year
33   No.    Code       Title  Employees  2026-2027
34   (1)    PRP01C ASSESSMENT COORDINATION DIRECTOR  1  GRADE SPC09
35   (2)    LAT04P ATTORNEY II  1  GRADE SPC05
36   (3)    PRP09P REVENUE PROGRAM COORDINATOR  1  GRADE SPC03
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As Engrossed:    S4/15/26  SB2
1   (4)   PDA01P DATA/RESEARCH ANALYST  1  GRADE SGS07
2   (5)   PRP05P PROPERTY ASSESSMENT SUPERVISOR/EXP        1  GRADE SGS07
3   (6)   PRP04P PROPERTY ASSESSMENT SPECIALIST  17  GRADE SGS06
4   (7)   PRP06P REVENUE COORDINATOR  9  GRADE SGS05
5   (8)   PAS02P ADMINISTRATIVE COORDINATOR  1  GRADE SGS04
6   (9)   IUS01P USER SUPPORT ANALYST  1  GRADE IST04
7MAX. NO. OF EMPLOYEES  33
8
9SECTION 2. EXTRA HELP - STATE OPERATIONS.   There is hereby authorized,
10 for the Department of Finance and Administration - Assessment Coordination
11 Division for the 2026-2027 fiscal year, the following maximum number of part-
12 time or temporary employees, to be known as "Extra Help", payable from funds
13 appropriated herein for such purposes: three (3) temporary or part-time
14 employees, when needed, at rates of pay not to exceed those provided in the
15 Uniform Classification and Compensation Act, or its successor, or this act
16 for the appropriate classification.
17
18SECTION 3. APPROPRIATION - STATE OPERATIONS.   There is hereby
19 appropriated, to the Department of Finance and Administration, to be payable
20 from the Miscellaneous Agencies Fund Account, for personal services and
21 operating expenses of the Department of Finance and Administration -
22 Assessment Coordination Division - State Operations for the fiscal year
23 ending June 30, 2027, the following:
24
25 ITEM  FISCAL YEAR
26  NO.  2026-2027
27 (01)    REGULAR SALARIES  $1,756,625
28 (02)    EXTRA HELP  2,500
29 (03)    PERSONAL SERVICES MATCHING  665,048
30 (04)    MAINT. & GEN. OPERATION
31(A) OPER. EXPENSE  972,240
32(B) CONF. & TRAVEL  49,869
33(C) PROF. FEES  10,000
34(D) CAP. OUTLAY  0
35(E) DATA PROC.  0
36 (05)    ASSESSOR'S SCHOOL  325,000
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1 (06)   ASSESSMENT EDUC INCENTIVE  150,000
2TOTAL AMOUNT APPROPRIATED  $3,931,282
3
4SECTION 4. APPROPRIATION - CASH.   There is hereby appropriated, to the
5 Department of Finance and Administration, to be payable from the cash fund
6 deposited in the State Treasury as determined by the Chief Fiscal Officer of
7 the State, for operating expenses of the Department of Finance and
8 Administration - Assessment Coordination Division - Cash for the fiscal year
9 ending June 30, 2027, the following:
10
11 ITEM  FISCAL YEAR
12  NO.  2026-2027
13 (01)   MAINT. & GEN. OPERATION
14(A) OPER. EXPENSE  $33,000
15(B) CONF. & TRAVEL  10,000
16(C) PROF. FEES  12,000
17(D) CAP. OUTLAY  0
18(E) DATA PROC.  0
19TOTAL AMOUNT APPROPRIATED  $55,000
20
21SECTION 5. APPROPRIATION - COUNTY ASSESSORS' CONTINUING EDUCATION FUND.
22 There is hereby appropriated, to the Department of Finance and
23 Administration, to be payable from the County Assessors' Continuing Education
24 Trust Fund, for maintaining and operating a continuing education program for
25 County Assessors by the Department of Finance and Administration - Assessment
26 Coordination Division - County Assessors' Continuing Education Fund for the
27 fiscal year ending June 30, 2027, the following:
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29 ITEM  FISCAL YEAR
30  NO.  2026-2027
31 (01)   MAINT. & GEN. OPERATION
32(A) OPER. EXPENSE  $44,100
33(B) CONF. & TRAVEL  7,500
34(C) PROF. FEES  8,400
35(D) CAP. OUTLAY  0
36(E) DATA PROC.  0
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1TOTAL AMOUNT APPROPRIATED  $60,000
2
3SECTION 6. APPROPRIATION - REAL PROPERTY REAPPRAISAL.    There is hereby
4 appropriated, to the Department of Finance and Administration, to be payable
5 from the Arkansas Real Property Reappraisal Fund, for paying counties and
6 professional reappraisal companies for the cost of reappraisal of real
7 property by the Department of Finance and Administration - Assessment
8 Coordination Division - Real Property Reappraisal for the fiscal year ending
9 June 30, 2027, the following:
10
11 ITEM  FISCAL YEAR
12  NO.  2026-2027
13 (01)   REAL PROPERTY REAPPRAISAL  $15,750,000
14
15SECTION 7. SPECIAL LANGUAGE. NOT TO BE INCORPORATED INTO THE ARKANSAS
16 CODE NOR PUBLISHED SEPARATELY AS SPECIAL, LOCAL AND TEMPORARY LAW.     FUND
17 TRANSFER. To provide funding for the appropriations authorized herein, the
18 Director of the Department of Finance and Administration - Assessment
19 Coordination Division of the State of Arkansas shall certify monthly to the
20 Chief Fiscal Officer of the State, the amount of funding needed each month to
21 pay counties and professional reappraisal companies for the reappraisal of
22 real property as required by law.     Upon receipt of such certification the
23 Chief Fiscal Officer of the State shall transfer on his or her books and
24 those of the State Treasurer 76% of the amounts certified from the Department
25 of Education Public School Fund Account, 16% of the amount certified from the
26 County Aid Fund, and 8% of the amount certified from the Municipal Aid Fund
27 to the Arkansas Real Property Reappraisal Fund.     In no event shall the total
28 amount of funds transferred as authorized herein exceed fourteen million two
29 hundred fifty thousand dollars ($14,250,000) in a single fiscal year.
30    The provisions of this section shall be in effect only from July 1, 2025
31 2026 through June 30, 2026 2027.
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33SECTION 8. SPECIAL LANGUAGE.   NOT TO BE INCORPORATED INTO THE ARKANSAS
34 CODE NOR PUBLISHED SEPARATELY AS SPECIAL, LOCAL AND TEMPORARY LAW.
35 FUND TRANSFERS. After receiving approval from the Chief Fiscal Officer of the
36 State, the Director of the Department of Finance and Administration -
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As Engrossed:   S4/15/26  SB2
1 Assessment Coordination Division is authorized to transfer funds during the
2 2025-2026 2026-2027 fiscal year from the Miscellaneous Agencies Fund Account
3 designated for support of the Department of Finance and Administration -
4 Assessment Coordination Division to the Real Property Reappraisal Fund. The
5 total of all transfers shall not exceed $1,500,000.
6   The provisions of this section shall be in effect only from July 1, 2025
7 2026 through June 30, 2026 2027.
8
9      SECTION 9. SPECIAL LANGUAGE.   NOT TO BE INCORPORATED INTO THE ARKANSAS
10 CODE NOR PUBLISHED SEPARATELY AS SPECIAL, LOCAL AND TEMPORARY LAW.
11 TRANSFER PROVISION.   After receiving approval from the Chief Fiscal Officer
12 of the State, the Director of the Department of Finance and Administration -
13 Assessment Coordination Division is authorized to transfer appropriation from
14 the Operating Expenses line item in the State Operations Program to the
15 Assessor’s School special line item to assure sufficient resources are
16 available to provide required training for assessment personnel.
17   The provisions of this section shall be in effect only from July 1, 2025
18 2026 through June 30, 2026 2027.
19
20      SECTION 10. COMPLIANCE WITH OTHER LAWS.    Disbursement of funds
21 authorized by this act shall be limited to the appropriation for such agency
22 and funds made available by law for the support of such appropriations; and
23 the restrictions of the State Procurement Law, the General Accounting and
24 Budgetary Procedures Law, the Revenue Stabilization Law, the Regular Salary
25 Procedures and Restrictions Act, or their successors, and other fiscal
26 control laws of this State, where applicable, and regulations promulgated by
27 the Department of Finance and Administration, as authorized by law, shall be
28 strictly complied with in disbursement of said funds.
29
30      SECTION 11. LEGISLATIVE INTENT.    It is the intent of the General
31 Assembly that any funds disbursed under the authority of the appropriations
32 contained in this act shall be in compliance with the stated reasons for
33 which this act was adopted, as evidenced by the Agency Requests, Executive
34 Recommendations and Legislative Recommendations contained in the budget
35 manuals prepared by the Department of Finance and Administration, letters, or
36 summarized oral testimony in the official minutes of the Arkansas Legislative
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As Engrossed:   S4/15/26  SB2
1 Council or Joint Budget Committee which relate to its passage and adoption.
2
3      SECTION 12. EMERGENCY CLAUSE.       It is found and determined by the
4 General Assembly, that the Constitution of the State of Arkansas prohibits
5 the appropriation of funds for more than a one (1) year period; that the
6 effectiveness of this Act on July 1, 2026 is essential to the operation of
7 the agency for which the appropriations in this Act are provided, and that in
8 the event of an extension of the legislative session, the delay in the
9 effective date of this Act beyond July 1, 2026 could work irreparable harm
10 upon the proper administration and provision of essential governmental
11 programs. Therefore, an emergency is hereby declared to exist and this Act
12 being necessary for the immediate preservation of the public peace, health
13 and safety shall be in full force and effect from and after July 1, 2026.
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15/s/Joint Budget Committee
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18APPROVED: 4/27/26
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