Proposed Rule Changes
NOTICE FOR ARKANSAS UNCLAIMED PROPERTY ADMINISTRATIVE RULES
The Arkansas Auditor of State (the Auditor), follows the Administrative Procedure Act (APA) to adopt, amend, or repeal an administrative rule. The Auditor values public comments on proposed rules. Comments may be submitted through the form below. The public comment period for the proposed rule runs from September 20, 2026, through November 5, 2026. A public comment meeting will be held on November 5, 2026, at 9 a.m. in Room 445 of the Victory Building, 1401 W. Capitol Ave, Little Rock, AR, 72201, for any person desiring to present a comment in person. If the Auditor of State receives comments on this proposed rule, a Public Comment Summary with all comments and responses will be published after the comment period ends.
The Auditor seeks to amend 18 CAR 21-404. The purpose of the amendment is to increase efficiencies when handling claims under the Arkansas Unclaimed Property Act. A full copy of the proposed amendment is outlined below. The proposed effective date of the rule is January 1, 2027.
Title 18. Property
Chapter III. Auditor of State
Subchapter A. Generally
Part 21. Arkansas Unclaimed Property Administrative Rules
Subpart 4. Owners and Claims
18 CAR § 21-404. Determining ownership.
(a) If an owner dies intestate, the Auditor of State shall apply the “Intestate Descent Table” set forth in Arkansas Code § 28-9-214.
(b)(1) The Auditor of State’s form affidavit of heirship can be used to establish the heirs of a decedent when there is no probated will or estate.
(2) The affidavit of heirship can only be used for properties or claims valued at less than one hundred thousand dollars ($100,000).
(3) For intestate heir claims greater than one hundred thousand dollars ($100,000), a court order establishing the claimant’s ownership rights is required.
(c) Multiple owner tangible properties or properties valued less than one thousand dollars ($1,000) may be delivered to first requesting heir within one (1) degree of consanguinity.