This bill proposes an amendment to the existing law regarding municipal tax exemptions for homes owned by volunteer firefighters and emergency medical service providers in Alaska. Specifically, it allows municipalities to grant an exemption or partial exemption from taxation for real property that serves as a permanent residence for individuals who provide volunteer firefighting services or emergency medical services, provided they are certified or licensed as required. The previous limitation of a maximum exemption amount of $10,000 has been removed, allowing for greater flexibility in how municipalities can implement these exemptions.

The bill also stipulates that if multiple individuals are eligible for an exemption on the same property, only two exemptions can be granted. This legislation is designed to support and incentivize volunteer emergency service providers by reducing their tax burden. The act is set to take effect immediately upon passage.

Statutes affected:
HB0286A, AM HB 286, introduced 01/28/2026: 29.45.050