Constitution of Arkansas (2025 publisher edition) — Amendment 71: PERSONAL PROPERTY TAXES.

Publisher edition notice: This collection preserves the complete constitutional appendix of the Secretary of State’s 2025 Election Laws and Constitution compilation: its preamble, twenty original articles, schedule and 104 published amendments, including annotations and explicit repealed notices. Repealed notices remain historical publisher context. Later amendments have not been independently verified.

Amendment 71

AMEND. 71. PERSONAL PROPERTY TAXES.
Publisher’s Notes. This amendment was proposed by
S.J.R. 8 during the 1991 Regular Session and adopted at
the 1992 general election by a vote of 578,609 for and
235,932 against.
711 Amend. 71 SALARIES

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§ 1. Exemption from ad valorem taxes.
Items of household furniture and furnishings, clothing, appliances, and other personal property
used within the home, if not held for sale, rental, or other commercial or professional use, shall
be exempt from all ad valorem taxes levied by any city, county, school district, or other taxing unit
in this state.
§ 2. Motor vehicles — Procedures for assessment and collection.
In addition to the method established by law for assessing and collecting real and personal
property taxes, the General Assembly may establish special procedures, in lieu thereof, for the
assessment and collection of annual personal property taxes on motor vehicles, owned by
individuals, at the time of issuance or renewal of the registration and the license thereof.
Personal property taxes collected on motor vehicles under such procedures shall be based on the
assessed value of the vehicles determined at the time the tax is paid, computed at the rate of
personal property taxes levied during the preceding November, in the manner provided by law,
in the taxing units in which the owner of the motor vehicle resides, or in which the motor vehicle
is regularly located and assessed, and the taxpayer shall not be required to pay ad valorem taxes
upon such motor vehicle based on the assessment for the previous year. In no event may more
than one year’s personal property taxes be collected on the same vehicle in the same year.
Personal property taxes collected on motor vehicles under such procedures shall be remitted to
the counties in which due, for distribution, as revenues of the year in which collected, to the
respective taxing units in the manner provided by law.
§ 3. Supersession of Article 16, Section 5.
The provisions of this amendment shall be in lieu of those provisions of Article 16, Section 5 of
the Constitution of the State of Arkansas relating to the assessment and taxation of tangible
personal property.
§ 4. Effective date.
This amendment shall be in effect from and after January 1, 1993.