TO PROHIBIT THE SEPARATE VALUATION AND ASSESSMENT OF AN ACCESSORY DWELLING UNIT FOR PURPOSES OF PROPERTY TAXES; AND TO AMEND THE METHOD OF VALUATION FOR CERTAIN RESIDENTIAL PROPERTY UNDER ARKANSAS CONSTITUTION, ARTICLE 16, § 5.

HB 1775 proposes changes to how accessory dwelling units (ADUs) are valued for property taxes in Arkansas. The bill prohibits assessing an ADU separately from the primary residence. Instead, it requires residential property, including any accessory dwelling unit, to be valued and assessed as a single parcel for property tax purposes. This change would affect owners of residential properties with ADUs and is intended to be effective for assessment years beginning on or after January 1, 2026.