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*JAR140* 04/14/2026 2:02:01 PM JAR140
State of Arkansas 1
95th General Assembly A Bill 2
Fiscal Session, 2026 HOUSE BILL 1094 3
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By: Joint Budget Committee 5
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For An Act To Be Entitled 8
AN ACT TO MAKE AN APPROPRIATION FOR STATE TURNBACK 9
FOR COUNTIES AND MUNICIPALITIES BY THE OFFICE OF THE 10
TREASURER OF STATE WHICH SHALL BE SUPPLEMENTAL AND IN 11
ADDITION TO THOSE FUNDS APPROPRIATED BY ACT 541 OF 12
2025; AND FOR OTHER PURPOSES. 13
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Subtitle 16
AN ACT TO MAKE AN APPROPRIATION FOR STATE 17
TURNBACK FOR COUNTIES AND MUNICIPALITIES 18
BY THE OFFICE OF THE TREASURER OF STATE 19
SUPPLEMENTAL APPROPRIATION. 20
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BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: 23
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SECTION 1. APPROPRIATION - REAL PROPERTY TAX REDUCTION - COUNTIES. 25
There is hereby appropriated, to the Office of the Treasurer of State, to be 26
payable from the Property Tax Relief Trust Fund, for distributing funds 27
provided by a statewide property tax reduction to counties, by the Office of 28
the Treasurer of State which shall be supplemental and in addition to those 29
funds appropriated in Section 7 of Act 541 of 2025, the following: 30
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ITEM FISCAL YEAR 32
NO. 2025-2026 33
(01) DISTRIBUTION TO COUNTIES FOR PROPERTY 34
TAX RELIEF $90,000,000 35
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HB1094
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SECTION 2. COMPLIANCE WITH OTHER LAWS. Disbursement of funds 1
authorized by this act shall be limited to the appropriation for such agency 2
and funds made available by law for the support of such appropriations; and 3
the restrictions of the State Procurement Law, the General Accounting and 4
Budgetary Procedures Law, the Revenue Stabilization Law, the Regular Salary 5
Procedures and Restrictions Act, or their successors, and other fiscal 6
control laws of this State, where applicable, and regulations promulgated by 7
the Department of Finance and Administration, as authorized by law, shall be 8
strictly complied with in disbursement of said funds. 9
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SECTION 3. LEGISLATIVE INTENT. It is the intent of the General 11
Assembly that any funds disbursed under the authority of the appropriations 12
contained in this act shall be in compliance with the stated reasons for 13
which this act was adopted, as evidenced by the Agency Requests, Executive 14
Recommendations and Legislative Recommendations contained in the budget 15
manuals prepared by the Department of Finance and Administration, letters, or 16
summarized oral testimony in the official minutes of the Arkansas Legislative 17
Council or Joint Budget Committee which relate to its passage and adoption. 18
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SECTION 4. EMERGENCY CLAUSE. It is found and determined by the General 20
Assembly, that funds provided by the General Assembly for the operations of 21
the Office of the Treasurer of State are, due to unforeseen circumstances, 22
insufficient for the Office of the Treasurer of State to continue to provide 23
essential governmental services; that the provisions of this act will provide 24
the necessary monies for the Office of the Treasurer of State to continue 25
such services; and that a delay in the effective date of this Act could work 26
irreparable harm upon the proper administration and provision of essential 27
governmental programs. Therefore, an emergency is hereby declared to exist 28
and this Act being necessary for the immediate preservation of the public 29
peace, health and safety shall be in full force and effect from and after the 30
date of its passage and approval. 31
If the bill is neither approved nor vetoed by the Governor, it shall 32
become effective on the expiration of the period of time during which the 33
Governor may veto the bill. If the bill is vetoed by the Governor and the 34
veto is overridden, it shall become effective on the date the last house 35
overrides the veto. 36