SCS CSHB 67(CRA): "An Act relating to a mandatory exemption from municipal property taxes for residences of certain widows or widowers, and to optional exemptions from municipal property taxes for property of certain fraternal organizations, for certain college property, and for certain residential property; and providing for an effective date."
00 SENATE CS FOR CS FOR HOUSE BILL NO. 67(CRA) 01 "An Act relating to a mandatory exemption from municipal property taxes for 02 residences of certain widows or widowers, and to optional exemptions from municipal 03 property taxes for property of certain fraternal organizations, for certain college 04 property, and for certain residential property; and providing for an effective date." 05 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 06 * Section 1. AS 29.45.030(e) is amended to read: 07 (e) The real property owned and occupied as the primary residence and 08 permanent place of abode by a [(1)] resident who is (1) 65 years of age or older; (2) a 09 disabled veteran; [OR] (3) [RESIDENT] at least 60 years of age and [OLD WHO IS] 10 the widow or widower of a person who qualified for an exemption under (1) [OR (2)] 11 of this subsection; or (4) the widow or widower of a person who qualified for an 12 exemption under (2) of this subsection, is exempt from taxation on the first 13 $150,000 of the assessed value of the real property. A municipality may, in case of 14 hardship, provide for exemption beyond the first $150,000 of assessed value in
01 accordance with regulations of the department. Only one exemption may be granted 02 for the same property and, if two or more persons are eligible for an exemption for the 03 same property, the parties shall decide between or among themselves who is to receive 04 the benefit of the exemption. Real property may not be exempted under this subsection 05 if the assessor determines, after notice and hearing to the parties, that the property was 06 conveyed to the applicant primarily for the purpose of obtaining the exemption. The 07 determination of the assessor may be appealed under AS 44.62.560 - 44.62.570. 08 * Sec. 2. AS 29.45.050(a) is amended to read: 09 (a) A municipality may exclude or exempt or partially exempt residential 10 property from taxation by ordinance ratified by the voters at an election. An exclusion 11 or exemption authorized by this subsection may be applied with respect to taxes levied 12 in a service area to fund the special services. An exclusion or exemption authorized by 13 this subsection may not exceed the assessed value of $40,000 [$20,000] for any one 14 residence. 15 * Sec. 3. AS 29.45.050(b) is amended to read: 16 (b) A municipality may by ordinance 17 (1) classify and exempt from taxation 18 (A) the property of an organization not organized for business 19 or profit-making purposes and used exclusively for community purposes if the 20 income derived from rental of that property does not exceed the actual cost to 21 the owner of the use by the renter; 22 (B) historic sites, buildings, and monuments; 23 (C) land of a nonprofit organization used for agricultural 24 purposes if rights to subdivide the land are conveyed to the state and the 25 conveyance includes a covenant restricting use of the land to agricultural 26 purposes only; rights conveyed to the state under this subparagraph may be 27 conveyed by the state only in accordance with AS 38.05.069(c); 28 (D) all or any portion of private ownership interests in property 29 that, based upon a written agreement with the University of Alaska, is used 30 exclusively for student housing for the University of Alaska; property may be 31 exempted from taxation under this subparagraph for no longer than 30 years
01 unless the exemption is specifically extended by ordinance adopted within the 02 six months before the expiration of that period; 03 (E) property of a private, nonprofit four-year college or 04 university that is accredited by a regional or national accrediting agency 05 recognized by the Council for Higher Education Accreditation or the 06 United States Department of Education, or both, that is not subject to the 07 mandatory exemption described in AS 29.45.030(a)(3); however, 08 notwithstanding this exemption, the provisions of AS 29.45.030(a)(1)(A) 09 apply to this property; 10 (2) classify as to type and exempt or partially exempt some or all types 11 of personal property from ad valorem taxes. 12 * Sec. 4. AS 29.45.050 is amended by adding a new subsection to read: 13 (s) A municipality may by ordinance ratified by the voters exclude or exempt 14 or partially exempt from taxation the property of a fraternal society, order, or 15 association that is exempt from federal taxes under 26 U.S.C. 501(c)(8) or (10) 16 (Internal Revenue Code) if the property is used predominantly for one or more of the 17 following purposes: 18 (1) religious; 19 (2) charitable; 20 (3) scientific; 21 (4) literary; 22 (5) educational; or 23 (6) fraternal. 24 * Sec. 5. AS 29.45 is amended by adding a new section to read: 25 Sec. 29.45.053. Exemption for certain residences of law enforcement 26 officers. (a) A municipality may, by ordinance, provide for the designation of areas 27 within its boundaries that are eligible for tax exemptions on parcels of residential 28 property. The amount of the tax exemption provided in the ordinance may not exceed 29 $150,000 of the assessed value of a parcel. The exemption may be granted for a parcel 30 only if it is 31 (1) entirely within an eligible area;
01 (2) primarily used for residential purposes; and 02 (3) owned and occupied as the primary place of abode by a law 03 enforcement officer. 04 (b) Only one exemption may be granted for the same parcel under an 05 ordinance adopted under (a) of this section, and, if two or more individuals are eligible 06 for an exemption for the same parcel, the individuals shall decide between or among 07 themselves who is to receive the benefit of the exemption. 08 (c) The municipality that adopts the ordinance under (a) of this section may 09 not request state funds to cover any loss of revenue to the municipality caused by the 10 ordinance. 11 (d) The ordinance adopted under (a) of this section must define "law 12 enforcement officer" to include only some or all positions listed in the definition of 13 "peace officer" in AS 01.10.060 or in the definition of "police officer" in 14 AS 18.65.290. The ordinance may include other eligibility requirements for an area; 15 however, an eligible area must 16 (1) meet the eligibility requirements under a federal program of special 17 assistance for urban development, neighborhood revitalization, or law enforcement, 18 without regard to whether an application for the federal assistance on behalf of the 19 area has been made or whether the area has received or is receiving the federal 20 assistance; 21 (2) have a statistically higher occurrence of crime than the 22 municipality as a whole; the crime rate for an eligible area must be established in the 23 ordinance; or 24 (3) meet the requirements of (1) and (2) of this subsection. 25 (e) The municipality may establish a specific area as an eligible area for 26 purposes of this section only in the ordinance adopted under (a) of this section or by 27 adopting a separate ordinance. The municipality is not required to establish as an 28 eligible area for purposes of this section every area that meets the requirements of the 29 ordinance that is adopted under (a) of this section. 30 * Sec. 6. Section 1 of this Act takes effect January 1, 2008.