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HOUSE BILL NO. 225
IN THE LEGISLATURE OF THE STATE OF ALASKA
THIRTY-SECOND LEGISLATURE - SECOND SESSION
BY REPRESENTATIVE GILLHAM
Introduced: 1/18/22
Referred: Community and Regional Affairs, State Affairs
A BILL
FOR AN ACT ENTITLED
1 "An Act exempting seniors from municipal property tax."
2 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:
3 * Section 1. AS 29.45.030(e) is amended to read:
4 (e) The real property owned and occupied as the primary residence and
5 permanent place of abode by a resident who is 65 years of age or older or by a
6 resident who is at least 60 years of age and the widow or widower of a person 65
7 years of age or older who qualified for an exemption under this subsection is
8 exempt from taxation. The real property owned and occupied as the primary
9 residence and permanent place of abode by a resident who is [(1) 65 YEARS OF AGE
10 OR OLDER; (2)] a disabled veteran [;] or [(3)] at least 60 years of age and the widow
11 or widower of a disabled veteran [PERSON] who qualified for an exemption under
12 [(1) OR (2) OF] this subsection is exempt from taxation on the first $150,000 of the
13 assessed value of the real property. A municipality may by ordinance approved by the
14 voters grant an [THE] exemption under this subsection to the widow or widower
15 under 60 years of age of a disabled veteran [PERSON] who qualified for an
HB0225a -1- HB 225
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1 exemption under [(2) OF] this subsection or to a resident who is the widow or
2 widower of a person who dies from a service-connected cause sustained while serving
3 as a member of the United States armed forces or as a member of the National Guard.
4 A municipality may, in case of hardship, provide for an exemption under this
5 subsection for a disabled veteran or widow or widower beyond the first $150,000
6 of assessed value in accordance with regulations of the department. Only one
7 exemption may be granted for the same property, and, if two or more persons are
8 eligible for an exemption for the same property, the parties shall decide between or
9 among themselves who is to receive the benefit of the exemption. Real property may
10 not be exempted under this subsection if the assessor determines, after notice and
11 hearing to the parties, that the property was conveyed to the applicant primarily for the
12 purpose of obtaining the exemption. The determination of the assessor may be
13 appealed under AS 44.62.560 - 44.62.570. A municipality shall determine the
14 eligibility requirements and application procedure for an optional exemption provided
15 under this subsection. In this subsection, "widow or widower" means a person whose
16 spouse has died and who has not remarried.
17 * Sec. 2. AS 29.45.050(i) is amended to read:
18 (i) A municipality may by ordinance approved by the voters exempt from
19 taxation the assessed value that exceeds $150,000 of real property owned and
20 occupied as a permanent place of abode by a resident who is [(1) 65 YEARS OF AGE
21 OR OLDER; (2)] a disabled veteran, including a person who was disabled in the line
22 of duty while serving in the Alaska Territorial Guard, [;] or [(3)] at least 60 years old
23 and a widow or widower of a resident who was a disabled veteran, including a
24 person who was disabled in the line of duty while serving in the Alaska
25 Territorial Guard [PERSON WHO QUALIFIED FOR AN EXEMPTION UNDER
26 (1) OR (2) OF THIS SUBSECTION].
HB 225 -2- HB0225a
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Statutes affected:
HB0225A, AM HB 225, introduced 01/07/2022: 29.45.030, 44.62.560, 44.62.570, 29.45.050