AN ACT TO MAKE AN APPROPRIATION FOR STATE TURNBACK FOR COUNTIES AND MUNICIPALITIES BY THE OFFICE OF THE TREASURER OF STATE FOR THE FISCAL YEAR ENDING JUNE 30, 2027; AND FOR OTHER PURPOSES.
HB1052 is the annual appropriation act for the Arkansas Office of the Treasurer of State to distribute state turnback and related aid to counties and municipalities for fiscal year 2026-2027. It sets specific funding levels for general revenue and special revenue distributions to cities and counties, including $29.37 million in general revenues to cities, $215 million in special revenues to cities, $21.43 million in general revenues to counties, and $230 million in special revenues to counties. The bill also appropriates funds for unanticipated special revenues from mineral, oil, gas, and other sources, as well as property tax relief distributions.
The bill primarily affects state budget administration rather than substantive regulatory law. It authorizes the Treasurer of State to distribute funds through the Municipal Aid Fund, County Aid Fund, and Property Tax Relief Trust Fund, and it references existing statutory distribution formulas in Arkansas Code ยงยง 19-25-101 and 19-25-102. It also continues temporary special-language provisions governing property tax relief distributions, short-term loans to local governments from the Budget Stabilization Trust Fund, county responsibility for a portion of deputy prosecuting attorney costs, and carry-forward reporting requirements. The act takes effect July 1, 2026 and governs fiscal-year appropriations through June 30, 2027.
The available context suggests the bill was routine and broadly noncontroversial, consistent with a Joint Budget Committee appropriation measure that ultimately became Act 166. There are no recorded committee transcripts or votes indicating opposition, amendment disputes, or divided sentiment. The bill appears to have been treated as a standard annual funding vehicle for local government aid and property tax relief.
No specific points of contention are documented in the provided materials. The only provisions that could potentially draw scrutiny are the property tax relief trust fund conditions, the temporary state loan mechanism for local cash flow, and the continued county contribution toward deputy prosecuting attorney costs, but no recorded debate or vote history identifies any opposition to those items. In the absence of transcripts or roll-call votes, the bill appears to have moved without notable controversy.