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*JLL423* 04/21/2026 4:20:27 PM JLL423
State of Arkansas 1
95th General Assembly A Bill 2
Fiscal Session, 2026 HOUSE BILL 1103 3
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By: Representatives Schulz, Hawk, J. Moore, Painter, Wooldridge, Pearce, Steimel, Walker, R. Scott 5
Richardson, Achor, Barnett, Beaty Jr., Beck, Bentley, Breaux, Brooks, A. Brown, M. Brown, Joey Carr, 6
Cavenaugh, Childress, Clowney, C. Cooper, Cozart, Dalby, Duffield, Duke, Eaves, Eubanks, Evans, 7
Gazaway, Gonzales, Gonzales Worthen, Gramlich, Henley, Holladay, Hudson, L. Johnson, Ladyman, 8
Long, Lynch, Maddox, Magie, J. Mayberry, McAlindon, McClure, McCullough, McGrew, B. McKenzie, 9
McNair, S. Meeks, K. Moore, Perry, Pilkington, Puryear, Ray, J. Richardson, Richmond, Rose, Rye, M. 10
Shepherd, Springer, Steele, Vaught, Wardlaw, D. Whitaker, Womack, Wooten 11
By: Senators Crowell, J. Boyd, J. Bryant, Caldwell, A. Clark, B. Davis, Dees, J. Dismang, J. English, 12
Flippo, S. Flowers, Gilmore, K. Hammer, Hester, Hickey, Hill, Irvin, B. Johnson, M. Johnson, B. King, 13
G. Leding, F. Love, M. McKee, R. Murdock, J. Payton, C. Penzo, J. Petty, Rice, J. Scott, Simon, Stone, 14
D. Sullivan, C. Tucker, D. Wallace 15
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For An Act To Be Entitled 17
AN ACT TO INCREASE THE HOMESTEAD PROPERTY TAX CREDIT; 18
AND FOR OTHER PURPOSES. 19
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Subtitle 22
TO INCREASE THE HOMESTEAD PROPERTY TAX 23
CREDIT. 24
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BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: 27
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SECTION 1. Arkansas Code § 26-26-1118(a)(1)(A), concerning the 29
homestead property tax credit, is amended to read as follows: 30
(a)(1)(A) There is established a homestead property tax credit for 31
each assessment year that reduces the amount of real property taxes assessed 32
on the homestead of each property owner by six hundred dollars ($600) six 33
hundred seventy-five dollars ($675). 34
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SECTION 2. EFFECTIVE DATE. Section 1 of this act is effective for 36
HB1103
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assessment years beginning on or after January 1, 2026. 1
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