Constitution of Arkansas (2025 publisher edition) — Amendment 22: EXEMPTION OF HOMESTEADS FROM CERTAIN STATE

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its preamble, twenty original articles, schedule and 104 published amendments, including annotations and explicit repealed notices. Repealed notices remain historical publisher context.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 22

AMEND. 22. EXEMPTION OF HOMESTEADS FROM CERTAIN STATE
TAXES .
Publisher’s Notes. This amendment was adopted by
popular vote at the general election on Nov. 3, 1936. It was
declared adopted by the Speaker of the House of Represen-
tatives on Jan. 12, 1937.
§ 1. Homesteads of $1,000.00 assessed valuation exempted from certain taxes.
The homestead of each and every resident of the State, whether or not such resident be married
or unmarried, male or female, shall be wholly exempt from all state taxes authorized or referred
to in Section 8 of Article 16 of the Constitution of Arkansas in all cases where such homestead
does not exceed the assessed valuation of one thousand dollars ($1,000.00). Where the assessed
valuation of such homestead exceeds one thousand dollars ($1,000.00) this exemption shall apply
to the first one thousand dollars ($1,000.00) of such valuation.
667 Amend. 22, § 1 EXEMPTION OF HOMESTEADS

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§ 2. Legislature authorized to make further exemptions.
Within a maximum limit of two thousand five hundred dollars ($2,500.00) and a minimum limit
of one thousand dollars ($1,000.00), the legislature is hereby authorized and empowered from
time to time to fix the amount of the exemption hereby provided.
§ 3. Legislature to restore tax funds eliminated hereby, and to pass enabling law.
It is hereby made the duty of the legislature, and the legislature is hereby directed:
(a) Fully and completely to replace or restore any and all funds which will or may be
eliminated, diminished or otherwise affected hereby or hereunder; but the legislature shall not,
in order to accomplish that purpose, impose or levy any new form of tax.
(b) To enact, without unnecessary delay, all legislation necessary and sufficient to make this
amendment in all respects effective and workable.
§ 4. No notes or bonds of state impaired hereby.
Nothing herein shall ever be construed, applied or administered so as to impair any right of any
holder of any bond, note or other obligation heretofore issued or assumed by the state and now
outstanding; but this amendment shall in every respect be construed, applied and administered
so as fully to protect all the legal rights of all such holders.
§ 5. Amendment in effect, when.
After and as soon as, and not before, the legislature shall have fulfilled the requirements of
section 3 hereof, this amendment or any legislation enacted in pursuance of section 2, shall be in
full force and effect.