(Constitutional Amendment) Requires all property within a parish to be reassessed in the same year for purposes of statewide reassessment (OR SEE FISC NOTE LF EX)
(Constitutional Amendment) Provides relative to assessment and reappraisal of property for ad valorem tax purposes and establishes a property tax exemption (OR SEE FISC NOTE LF RV)
(Constitutional Amendment) Authorizes parishes to exempt business inventory from ad valorem taxes and authorizes parishes to reduce the percentage of fair market value applicable to business inventory (EN SEE FISC NOTE GF EX See Note)
(Constitutional Amendment) Authorizes an additional ad valorem tax exemption for certain property owners aged sixty-five and older (EN SEE FISC NOTE LF RV See Note)
Constitutional Amendment to authorize the local governing authority of a parish to provide an increase to the homestead exemption. (2/3-CA13s1(A)) (OR SEE FISC NOTE LF RV See Note)
Constitutional amendment to authorize the local governing authority of a parish to provide an increase to the homestead exemption. (2/3-CA13s1(A)) (OR SEE FISC NOTE LF RV)
(Constitutional Amendment) Authorizes a property tax exemption for blighted or derelict properties that have been rehabilitated (EN SEE FISC NOTE LF RV See Note)
(Constitutional Amendment) Prohibits ad valorem tax exemptions for property owned by nonprofit organizations used for commercial purposes (OR SEE FISC NOTE LF RV)
An Amendment To The Arkansas Constitution To Repeal Provisions Concerning The Reappraisal And Reassessment Of Real Property; And To Amend Arkansas Constitution, Amendment 79, Concerning Real Property Taxes.
(Constitutional Amendment) Provides relative to assessment and reappraisal of property for ad valorem tax purposes and establishes a property tax exemption (OR SEE FISC NOTE LF RV)
Relating to the plan required to be adopted by the board of directors of an appraisal district for periodically conducting certain reappraisal activities.