To Amend The Law Concerning The Payment Of Property Taxes; And To Define "deployment" For Purposes Of The Exception To The Assessment Of Penalties Related To Property Taxes.
Summary
HB1658 amends Arkansas property tax law to expand and clarify the penalty exemption for certain military taxpayers. Under current law, a penalty may not be assessed against a taxpayer who is a member of the U.S. Armed Forces, a reserve component, or the National Guard during deployment plus one tax year after deployment ends. The bill keeps that protection in place and defines “deployment” for this purpose as an assignment to a duty location outside the state on active-duty orders issued under Title 10 of the U.S. Code, whether the assignment is inside or outside the continental United States.
The bill also requires a taxpayer claiming the exemption to provide the county collector with a DD Form 214 showing the date of deployment within one year after deployment ends. In practical terms, the measure affects county tax collectors and military service members who may otherwise face late-payment penalties on property taxes while serving away from home. It does not change the underlying property tax obligation, but it clarifies when penalties are waived and what documentation is needed to receive the waiver.
Impact
HB1658 directly amends Arkansas Code § 26-36-201(d), the statute governing when property tax penalties may be assessed and the military deployment exception. The bill narrows and clarifies the meaning of “deployment” for penalty relief purposes, ties the definition to Title 10 active-duty orders, and formalizes the documentation requirement for taxpayers seeking the exemption. Its effect is to standardize administration by county collectors and provide clearer eligibility rules for deployed service members and their families.
Sentiment
The bill appears to have received broad, noncontroversial support. It passed the House and Senate unanimously on third reading, with 97-0 and 34-0 votes, respectively. The lack of recorded committee discussion suggests the measure was viewed as a technical or clarifying change that supports military taxpayers rather than a contested policy shift.
Contention
No notable opposition is reflected in the available record. The only potentially sensitive issue is the scope of the deployment definition and the requirement to submit a DD Form 214 within one year after deployment ends, which could affect how easily some taxpayers qualify for the penalty exemption. However, the unanimous votes indicate that any such concerns were not significant enough to generate recorded dissent.