HB 1103

Stricken language would be deleted from and underlined language would be added to present law.
  Act 174 of the Fiscal Session
1 State of Arkansas
2 95th General Assembly  A Bill
3 Fiscal Session, 2026  HOUSE BILL 1103
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5 By: Representatives Schulz, Hawk, J. Moore, Painter, Wooldridge, Pearce, Steimel, Walker, R. Scott
6 Richardson, Achor, Barnett, Beaty Jr., Beck, Bentley, Breaux, Brooks, A. Brown, M. Brown, Joey Carr,
7 Cavenaugh, Childress, Clowney, C. Cooper, Cozart, Dalby, Duffield, Duke, Eaves, Eubanks, Evans,
8 Gazaway, Gonzales, Gonzales Worthen, Gramlich, Henley, Holladay, Hudson, L. Johnson, Ladyman,
9 Long, Lynch, Maddox, Magie, J. Mayberry, McAlindon, McClure, McCullough, McGrew, B. McKenzie,
10 McNair, S. Meeks, K. Moore, Perry, Pilkington, Puryear, Ray, J. Richardson, Richmond, Rose, Rye, M.
11 Shepherd, Springer, Steele, Vaught, Wardlaw, D. Whitaker, Womack, Wooten
12 By: Senators Crowell, J. Boyd, J. Bryant, Caldwell, A. Clark, B. Davis, Dees, J. Dismang, J. English,
13 Flippo, S. Flowers, Gilmore, K. Hammer, Hester, Hickey, Hill, Irvin, B. Johnson, M. Johnson, B. King,
14 G. Leding, F. Love, M. McKee, R. Murdock, J. Payton, C. Penzo, J. Petty, Rice, J. Scott, Simon, Stone,
15 D. Sullivan, C. Tucker, D. Wallace
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17For An Act To Be Entitled
18AN ACT TO INCREASE THE HOMESTEAD PROPERTY TAX CREDIT;
19AND FOR OTHER PURPOSES.
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22Subtitle
23TO INCREASE THE HOMESTEAD PROPERTY TAX
24CREDIT.
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27 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:
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29SECTION 1.      Arkansas Code § 26-26-1118(a)(1)(A), concerning the
30 homestead property tax credit, is amended to read as follows:
31(a)(1)(A)      There is established a homestead property tax credit for
32 each assessment year that reduces the amount of real property taxes assessed
33 on the homestead of each property owner by six hundred dollars ($600) six
34 hundred seventy-five dollars ($675).
35
36SECTION 2.      EFFECTIVE DATE.        Section 1 of this act is effective for
*JLL423*  04/21/2026 4:20:27 PM JLL423
  HB1103
1 assessment years beginning on or after January 1, 2026.
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4APPROVED: 5/1/26
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