00                            HOUSE BILL NO. 285                                                                          
01 "An Act relating to an optional exemption from municipal property taxes for residences                                  
02 of widows and widowers of certain members of the armed forces of the United States;                                     
03 and providing that this Act may be known as the Sergeant Irving Hernandez, Jr., Act."                                   
04 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
05    * Section 1. The uncodified law of the State of Alaska is amended by adding a new section                          
06 to read:                                                                                                                
07       SHORT TITLE. This Act may be known as the Sergeant Irving Hernandez, Jr., Act.                                    
08    * Sec. 2. AS 29.45.050 is amended by adding a new subsection to read:                                              
09            (s)  A municipality may by ordinance partially or wholly exempt from taxation                                
10       the real property owned and occupied as a permanent place of abode by a resident who                              
11       is the widow or widower of a member of the armed forces of the United States injured                              
12       serving on active duty while eligible for hostile fire or imminent danger pay who,                                
13       within 90 days after receiving the injury, dies because of the injury or complications                            
14       related to the injury or its treatment. The ordinance must include requirements for                               

01       determining eligibility for the exemption and a procedure for applying for the                                    
02       exemption.