---
type: "Bill"
title: "TO AMEND THE DEFINITION OF A HOMESTEAD FOR PURPOSES OF PROPERTY TAXATION; AND TO PROVIDE THAT CERTAIN DWELLINGS OWNED BY A LIMITED LIABILITY COMPANY QUALIFY AS A HOMESTEAD."
description: "TO AMEND THE DEFINITION OF A HOMESTEAD FOR PURPOSES OF PROPERTY TAXATION; AND TO PROVIDE THAT CERTAIN DWELLINGS OWNED BY A LIMITED LIABILITY COMPANY QUALIFY AS A HOMESTEAD."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2023"
identifier: "HB 1454"
citation: "Arkansas HB 1454 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Ray"]
version_count: 3
action_count: 16
vote_count: 2
first_action: "2023-02-16T20:23:51+00:00"
last_action: "2023-04-11T16:34:33+00:00"
source: "openstates"
source_identifier: "ocd-bill/90b1c016-72c5-469e-a4e9-f5d58c34bdce"
source_url: "ftp://www.arkleg.state.ar.us/SessionInformation/LegislativeMeasures.txt"
source_hash: "e3f12a6e42fdec77696e23abebdb669aaa5e87b77f1565e5d159ba8cfa3fe4ff"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ar"]
---

# Arkansas HB 1454 (2023) — TO AMEND THE DEFINITION OF A HOMESTEAD FOR PURPOSES OF PROPERTY TAXATION; AND TO PROVIDE THAT CERTAIN DWELLINGS OWNED BY A LIMITED LIABILITY COMPANY QUALIFY AS A HOMESTEAD.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Act 541** (committee substitute) — [source](http://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2023R%2FPublic%2F&file=541.pdf&ddBienniumSession=2023%2F2023R)
2. **Amendment H1** (committee substitute) — [source](http://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FAMEND%2F2023R%2FPublic%2FHB1454-H1.pdf)
3. **HB 1454** (committee substitute) — [source](https://www.arkleg.state.ar.us/assembly/2023/2023R/Bills/HB1454.pdf)

## Votes

- Read the third time and passed and ordered transmitted to the Senate. — **94–0** (pass) · lower
- Read the third time and passed. — **32–0** (pass) · upper

## Sponsors

- Ray — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-02-16T20:23:51+00:00** Filed `introduction`
- **2023-02-16T22:36:20+00:00** Read the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE `reading-1, reading-2, referral-committee`
- **2023-03-27T13:33:49+00:00** Placed on second reading for the purpose of amendment.
- **2023-03-27T13:33:51+00:00** Amendment No. 1 read and adopted and the bill ordered engrossed. `amendment-introduction, amendment-passage`
- **2023-03-27T16:49:07+00:00** REPORTED CORRECTLY ENGROSSED
- **2023-03-28T16:16:23+00:00** Returned by the Committee Do Pass `committee-passage`
- **2023-03-29T19:06:02+00:00** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2023-03-29T23:24:52+00:00** Received from the House.
- **2023-03-29T23:25:01+00:00** Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE `reading-1, referral-committee`
- **2023-04-03T17:27:40+00:00** Returned by the Committee, with the recommendation that it Do Pass `committee-passage-favorable`
- **2023-04-05T22:43:04+00:00** Read the third time and passed. `passage, reading-3`
- **2023-04-05T22:43:12+00:00** Returned to the House as passed.
- **2023-04-06T00:15:21+00:00** Returned From the Senate as passed.
- **2023-04-06T00:15:23+00:00** TO BE ENROLLED
- **2023-04-06T14:55:14+00:00** Correctly enrolled and ordered transmitted to the Governor's Office.
- **2023-04-11T16:34:33+00:00** Notification that HB1454 is now Act 541 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/90b1c016-72c5-469e-a4e9-f5d58c34bdce`. Confidence: reported (aggregated from official Arkansas legislature records).