AN ACT TO MAKE AN APPROPRIATION FOR STATE TURNBACK FOR COUNTIES AND MUNICIPALITIES BY THE OFFICE OF THE TREASURER OF STATE SUPPLEMENTAL APPROPRIATION.
HB1094 is a supplemental appropriation bill for the Arkansas Office of the Treasurer of State. It provides an additional $90 million in fiscal year 2025-2026 for distribution to counties from the Property Tax Relief Trust Fund, specifically to support statewide property tax reduction efforts. The measure is framed as supplemental to the funding already provided in Act 541 of 2025 and is intended to ensure continued payments for county property tax relief.
The bill is primarily a budget and spending measure rather than a policy change. It authorizes the Treasurer of State to disburse the appropriated funds and includes standard provisions requiring compliance with state fiscal, procurement, accounting, and budgetary laws. It also contains a legislative intent section tying expenditures to the official budget materials and records used in the bill’s adoption, and an emergency clause making the act effective immediately upon passage and approval, or upon completion of the veto period or override process.
HB1094 amends state spending authority by adding a new supplemental appropriation for county property tax relief, increasing the funds available to the Office of the Treasurer of State for distribution to counties. It affects the Property Tax Relief Trust Fund and the state’s turnback mechanism for counties and municipalities, but it does not create new substantive tax law or alter county taxing authority directly. The bill’s practical effect is to increase state support for local property tax reduction programs and to authorize immediate expenditure under existing fiscal controls.
The available context suggests broad procedural support and little visible opposition. The bill was enacted as Act 114, and there are no recorded committee transcripts or vote details indicating controversy. Its emergency clause and supplemental funding purpose suggest it was treated as a necessary budget adjustment to maintain property tax relief payments and related governmental operations.
No specific points of contention are documented in the provided materials. The only potentially sensitive issue is the size of the supplemental appropriation—$90 million—which may invite scrutiny in a budget context, but the record provided does not show any debate over the amount, the use of the Property Tax Relief Trust Fund, or the emergency clause. Because there are no transcripts or votes included, there is no evidence of organized opposition or competing arguments in the available context.