Amendment 22.
Exemption of Homesteads From Certain State Taxes

Section 1. Homesteads of $1,000.00 Assessed Valuation Exempted From Certain Taxes

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.

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Notes: This amendment was declared adopted by the Speaker of the House of Representatives on January 12, 1937; however, according to Section 5, it did not officially take effect until the provisions of Section 3 were carried out.

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