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Arkansas Tax and Incentives Update

Property Tax Reform? Committee on Economic and Tax Policy Hears Testimony

Posted On: Friday, September 22, 2017

The Arkansas Legislature’s Joint Committee on Economic and Tax Policy met on Wednesday, September 20 for an overview of property taxation. Lindsey Bailey, Legal Counsel for the Association of Arkansas Counties (AAC), led the presentation, accompanied by John Nichols, Attorney for the Assessment Coordination Department (ACD); Sandra Collier, Colombia County Assessor; and Chris Villines, Executive Director of the AAC and former Saline County Collector. Although the meeting only lasted for about an hour, there were a number of questions from legislators that highlighted several issues of interest: Read More

Property Tax Equalization Board Appeals Deadline August 21

Posted On: Thursday, August 17, 2017

A reminder to taxpayers that the deadline to appeal property tax valuations to county boards of equalization is this Monday, August 21, 2017, by petition or letter. (The deadline is set as the third Monday in August. Ark. Code Ann. § 26-27-317.) Property assessments should have been issued by the county assessors in July. Read More

Arkansas Tax Reform Task Force Hears Competing Views in July 11 Meeting

Posted On: Friday, July 14, 2017

The Arkansas Tax Reform and Legislative Relief Task Force met on July 11, 2017, for the first round of policy presentations by local and national organizations and to conduct other business. Arkansas Advocates for Children and Families (AACF) led by advocating various measures to benefit low income consumers. AACF criticized recent cuts in personal income tax rates and recommends Arkansas adopt a state earned income tax credit (EITC) based on the federal model. In the sales tax area, AACF recommends increasing taxes on business and reducing taxes on personal consumption. It also recommends increasing state investment in schools, highways, community safety and improving community amenities. With respect to highways, AACF recommends updating the fuel tax structure while offsetting the impact on low income working families using the EITC. AACF’s “Briefing Memo” is available hereRead More

2017 Arkansas Tax Legislative Developments for the Environmental / Industrial Community

Posted On: Monday, July 03, 2017

The May/June Arkansas Environmental Federation newsletter, Industries for the Environmentfeatured a summary of the 2017 Arkansas tax legislative developments likely of interest to AEF members, entitled "The Dust Settles: Arkansas Tax Developments from the 2017 Legislative Session," and authored by DDH attorneys Matt Boch and T.J. Lawhon. A reprint of the article is available hereRead More

Summary of 2017 Arkansas Property Tax Legislation

Posted On: Wednesday, April 26, 2017

Here is a summary of 2017 Arkansas property tax legislation. The most significant bill is Act 659, a property tax procedure fairness bill supported by the Arkansas State Chamber that should bring significantly more equity to Arkansas property tax disputes.  Read More

Arkansas Revenue & Tax Committees' Joint Hearing Considers Reducing Sales Tax Vendor Discount and Other Changes

Posted On: Wednesday, October 05, 2016

Today's joint meeting of the Arkansas House and Senate Committees on Revenue and Taxation featured two topics: (1) property tax administration reform and (2) a proposal to reduce sales tax vendor discounts while also prohibiting financial institutions from charging interchange fees on tax amounts. Read More

Arkansas Tax Traps and Found Money in Little Rock on November 16

Posted On: Sunday, September 18, 2016

We're bringing it home: The Dover Dixon Horne state tax team (Michael Parker, Matt Boch, & T.J. Lawhon) is going to present our "Arkansas Tax Traps and Found Money" seminar at the Arkansas State Chamber in Little Rock on November 16, 2016.  Read More

Arkansas Tax Traps & Found Money Seminars June 9, 16 & 21 in Bentonville, Ft. Smith & Jonesboro

Posted On: Saturday, March 05, 2016

Working with local chambers of commerce, the Arkansas State Chamber of Commerce / Associated Industries of Arkansas (ASCC/AIA) and Dover Dixon Horne are sponsoring three half-day seminars in June 2016 in Northwest Arkansas, the River Valley region, and Northeast Arkansas. The programs will highlight often-overlooked traps and opportunities in Arkansas taxes and incentives. The DDH tax team of Mike Parker, Matt Boch, and T.J. Lawhon will present the seminars. Read More

Arkansas Supreme Court Gives University of Arkansas Sovereign Immunity from Local Property Taxes

Posted On: Thursday, February 18, 2016

The Arkansas Supreme Court dramatically broadened state government's immunity from ad valorem property tax by applying the doctrine of sovereign immunity in Washington County v. Board of Trustees of the University of Arkansas, 2016 Ark. 34 (Feb. 4, 2016). The decision marks a departure from a prior case where state-owned property could be subjected to tax.
 Read More

Arkansas Court of Appeals: You Need a Lawyer to File a Petition to Appeal an Ad Valorem Tax Assessment to County Court

Posted On: Monday, November 30, 2015

Taxpayers need to be careful to use an attorney when required in the property tax appeals process. The Arkansas Court of Appeals, in Stephens Production Company v. Bennett, 2015 Ark. App. 617 (Oct. 28, 2015), affirmed a lower court's dismissal of appeals of the taxpayer's 2011 and 2012 Franklin County tax assessments. The taxpayer had disagreed with the County Assessor's assessments of the taxpayer’s mineral interests, and it appealed the assessments to the Franklin County Board of Equalization. After the Board of Equalization affirmed the assessments, the taxpayer filed petitions to appeal to County Court with the County Clerk, following the prescribed statutory procedure. These petitions to appeal were signed by a taxpayer employee, its tax accounting manager. The County Court affirmed the assessments. On further appeal to the Circuit Court, the assessments were dismissed for three reasons: (1) lack of jurisdiction because the appeal to County Court was filed by a non-attorney, (2) failure to join necessary parties (the Franklin County Equalization Board and the Arkansas Assessment Coordination Department), and (3) exclusive jurisdiction by the Arkansas Public Service Commission. Appeal to the Arkansas Court of Appeals followed.
 Read More


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Recent Posts


Property Tax Reform? Committee on Economic and Tax Policy Hears Testimony - September 22, 2017

Tax Reform Task Force Selects PFM as Outside Consultant - September 7, 2017

Matt Boch to Speak at Arkansas Sales and Use Tax for Manufacturers Seminar - September 5, 2017


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