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*JAP056* 04-15-2026 13:49:52 JAP056
State of Arkansas As Engrossed: S4/15/26 1
95th General Assembly A Bill 2
Fiscal Session, 2026 SENATE BILL 2 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 PERSONAL SERVICES 9
AND OPERATING EXPENSES FOR THE DEPARTMENT OF FINANCE 10
AND ADMINISTRATION - ASSESSMENT COORDINATION DIVISION 11
FOR THE FISCAL YEAR ENDING JUNE 30, 2027; AND FOR 12
OTHER PURPOSES. 13
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Subtitle 16
AN ACT FOR THE DEPARTMENT OF FINANCE AND 17
ADMINISTRATION - ASSESSMENT COORDINATION 18
DIVISION APPROPRIATION FOR THE 2026-2027 19
FISCAL YEAR. 20
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BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: 23
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SECTION 1. REGULAR SALARIES - STATE OPERATIONS. There is hereby 25
established for the Department of Finance and Administration - Assessment 26
Coordination Division for the 2026-2027 fiscal year, the following maximum 27
number of regular employees. 28
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Maximum Annual 30
Maximum Salary Rate 31
Item Class No. of Fiscal Year 32
No. Code Title Employees 2026-2027 33
(1) PRP01C ASSESSMENT COORDINATION DIRECTOR 1 GRADE SPC09 34
(2) LAT04P ATTORNEY II 1 GRADE SPC05 35
(3) PRP09P REVENUE PROGRAM COORDINATOR 1 GRADE SPC03 36
As Engrossed: S4/15/26 SB2
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(4) PDA01P DATA/RESEARCH ANALYST 1 GRADE SGS07 1
(5) PRP05P PROPERTY ASSESSMENT SUPERVISOR/EXP 1 GRADE SGS07 2
(6) PRP04P PROPERTY ASSESSMENT SPECIALIST 17 GRADE SGS06 3
(7) PRP06P REVENUE COORDINATOR 9 GRADE SGS05 4
(8) PAS02P ADMINISTRATIVE COORDINATOR 1 GRADE SGS04 5
(9) IUS01P USER SUPPORT ANALYST 1 GRADE IST04 6
MAX. NO. OF EMPLOYEES 33 7
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SECTION 2. EXTRA HELP - STATE OPERATIONS. There is hereby authorized, 9
for the Department of Finance and Administration - Assessment Coordination 10
Division for the 2026-2027 fiscal year, the following maximum number of part-11
time or temporary employees, to be known as "Extra Help", payable from funds 12
appropriated herein for such purposes: three (3) temporary or part-time 13
employees, when needed, at rates of pay not to exceed those provided in the 14
Uniform Classification and Compensation Act, or its successor, or this act 15
for the appropriate classification. 16
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SECTION 3. APPROPRIATION - STATE OPERATIONS. There is hereby 18
appropriated, to the Department of Finance and Administration, to be payable 19
from the Miscellaneous Agencies Fund Account, for personal services and 20
operating expenses of the Department of Finance and Administration - 21
Assessment Coordination Division - State Operations for the fiscal year 22
ending June 30, 2027, the following: 23
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ITEM FISCAL YEAR 25
NO. 2026-2027 26
(01) REGULAR SALARIES $1,756,625 27
(02) EXTRA HELP 2,500 28
(03) PERSONAL SERVICES MATCHING 665,048 29
(04) MAINT. & GEN. OPERATION 30
(A) OPER. EXPENSE 972,240 31
(B) CONF. & TRAVEL 49,869 32
(C) PROF. FEES 10,000 33
(D) CAP. OUTLAY 0 34
(E) DATA PROC. 0 35
(05) ASSESSOR'S SCHOOL 325,000 36
As Engrossed: S4/15/26 SB2
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(06) ASSESSMENT EDUC INCENTIVE 150,000 1
TOTAL AMOUNT APPROPRIATED $3,931,282 2
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SECTION 4. APPROPRIATION - CASH. There is hereby appropriated, to the 4
Department of Finance and Administration, to be payable from the cash fund 5
deposited in the State Treasury as determined by the Chief Fiscal Officer of 6
the State, for operating expenses of the Department of Finance and 7
Administration - Assessment Coordination Division - Cash for the fiscal year 8
ending June 30, 2027, the following: 9
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ITEM FISCAL YEAR 11
NO. 2026-2027 12
(01) MAINT. & GEN. OPERATION 13
(A) OPER. EXPENSE $33,000 14
(B) CONF. & TRAVEL 10,000 15
(C) PROF. FEES 12,000 16
(D) CAP. OUTLAY 0 17
(E) DATA PROC. 0 18
TOTAL AMOUNT APPROPRIATED $55,000 19
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SECTION 5. APPROPRIATION - COUNTY ASSESSORS' CONTINUING EDUCATION FUND. 21
There is hereby appropriated, to the Department of Finance and 22
Administration, to be payable from the County Assessors' Continuing Education 23
Trust Fund, for maintaining and operating a continuing education program for 24
County Assessors by the Department of Finance and Administration - Assessment 25
Coordination Division - County Assessors' Continuing Education Fund for the 26
fiscal year ending June 30, 2027, the following: 27
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ITEM FISCAL YEAR 29
NO. 2026-2027 30
(01) MAINT. & GEN. OPERATION 31
(A) OPER. EXPENSE $44,100 32
(B) CONF. & TRAVEL 7,500 33
(C) PROF. FEES 8,400 34
(D) CAP. OUTLAY 0 35
(E) DATA PROC. 0 36
As Engrossed: S4/15/26 SB2
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TOTAL AMOUNT APPROPRIATED $60,000 1
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SECTION 6. APPROPRIATION - REAL PROPERTY REAPPRAISAL. There is hereby 3
appropriated, to the Department of Finance and Administration, to be payable 4
from the Arkansas Real Property Reappraisal Fund, for paying counties and 5
professional reappraisal companies for the cost of reappraisal of real 6
property by the Department of Finance and Administration - Assessment 7
Coordination Division - Real Property Reappraisal for the fiscal year ending 8
June 30, 2027, the following: 9
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ITEM FISCAL YEAR 11
NO. 2026-2027 12
(01) REAL PROPERTY REAPPRAISAL $15,750,000 13
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SECTION 7. SPECIAL LANGUAGE. NOT TO BE INCORPORATED INTO THE ARKANSAS 15
CODE NOR PUBLISHED SEPARATELY AS SPECIAL, LOCAL AND TEMPORARY LAW. FUND 16
TRANSFER. To provide funding for the appropriations authorized herein, the 17
Director of the Department of Finance and Administration - Assessment 18
Coordination Division of the State of Arkansas shall certify monthly to the 19
Chief Fiscal Officer of the State, the amount of funding needed each month to 20
pay counties and professional reappraisal companies for the reappraisal of 21
real property as required by law. Upon receipt of such certification the 22
Chief Fiscal Officer of the State shall transfer on his or her books and 23
those of the State Treasurer 76% of the amounts certified from the Department 24
of Education Public School Fund Account, 16% of the amount certified from the 25
County Aid Fund, and 8% of the amount certified from the Municipal Aid Fund 26
to the Arkansas Real Property Reappraisal Fund. In no event shall the total 27
amount of funds transferred as authorized herein exceed fourteen million two 28
hundred fifty thousand dollars ($14,250,000) in a single fiscal year. 29
The provisions of this section shall be in effect only from July 1, 2025 30
2026 through June 30, 2026 2027. 31
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SECTION 8. SPECIAL LANGUAGE. NOT TO BE INCORPORATED INTO THE ARKANSAS 33
CODE NOR PUBLISHED SEPARATELY AS SPECIAL, LOCAL AND TEMPORARY LAW. 34
FUND TRANSFERS. After receiving approval from the Chief Fiscal Officer of the 35
State, the Director of the Department of Finance and Administration - 36
As Engrossed: S4/15/26 SB2
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Assessment Coordination Division is authorized to transfer funds during the 1
2025-2026 2026-2027 fiscal year from the Miscellaneous Agencies Fund Account 2
designated for support of the Department of Finance and Administration - 3
Assessment Coordination Division to the Real Property Reappraisal Fund. The 4
total of all transfers shall not exceed $1,500,000. 5
The provisions of this section shall be in effect only from July 1, 2025 6
2026 through June 30, 2026 2027. 7
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SECTION 9. SPECIAL LANGUAGE. NOT TO BE INCORPORATED INTO THE ARKANSAS 9
CODE NOR PUBLISHED SEPARATELY AS SPECIAL, LOCAL AND TEMPORARY LAW. 10
TRANSFER PROVISION. After receiving approval from the Chief Fiscal Officer 11
of the State, the Director of the Department of Finance and Administration - 12
Assessment Coordination Division is authorized to transfer appropriation from 13
the Operating Expenses line item in the State Operations Program to the 14
Assessor’s School special line item to assure sufficient resources are 15
available to provide required training for assessment personnel. 16
The provisions of this section shall be in effect only from July 1, 2025 17
2026 through June 30, 2026 2027. 18
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SECTION 10. COMPLIANCE WITH OTHER LAWS. Disbursement of funds 20
authorized by this act shall be limited to the appropriation for such agency 21
and funds made available by law for the support of such appropriations; and 22
the restrictions of the State Procurement Law, the General Accounting and 23
Budgetary Procedures Law, the Revenue Stabilization Law, the Regular Salary 24
Procedures and Restrictions Act, or their successors, and other fiscal 25
control laws of this State, where applicable, and regulations promulgated by 26
the Department of Finance and Administration, as authorized by law, shall be 27
strictly complied with in disbursement of said funds. 28
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SECTION 11. LEGISLATIVE INTENT. It is the intent of the General 30
Assembly that any funds disbursed under the authority of the appropriations 31
contained in this act shall be in compliance with the stated reasons for 32
which this act was adopted, as evidenced by the Agency Requests, Executive 33
Recommendations and Legislative Recommendations contained in the budget 34
manuals prepared by the Department of Finance and Administration, letters, or 35
summarized oral testimony in the official minutes of the Arkansas Legislative 36
As Engrossed: S4/15/26 SB2
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Council or Joint Budget Committee which relate to its passage and adoption. 1
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SECTION 12. EMERGENCY CLAUSE. It is found and determined by the 3
General Assembly, that the Constitution of the State of Arkansas prohibits 4
the appropriation of funds for more than a one (1) year period; that the 5
effectiveness of this Act on July 1, 2026 is essential to the operation of 6
the agency for which the appropriations in this Act are provided, and that in 7
the event of an extension of the legislative session, the delay in the 8
effective date of this Act beyond July 1, 2026 could work irreparable harm 9
upon the proper administration and provision of essential governmental 10
programs. Therefore, an emergency is hereby declared to exist and this Act 11
being necessary for the immediate preservation of the public peace, health 12
and safety shall be in full force and effect from and after July 1, 2026. 13
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/s/Joint Budget Committee 15
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