HB 170: "An Act relating to municipal property tax exemptions on residences of certain volunteer emergency services personnel and the widows and widowers of volunteer emergency services personnel; and providing for an effective date."
00 HOUSE BILL NO. 170 01 "An Act relating to municipal property tax exemptions on residences of certain 02 volunteer emergency services personnel and the widows and widowers of volunteer 03 emergency services personnel; and providing for an effective date." 04 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 05 * Section 1. AS 29.45.030(f) is amended to read: 06 (f) To be eligible for an exemption under (e) or (o) of this section for a year, a 07 municipality may by ordinance require that an individual also meet requirements 08 under one of the following paragraphs: (1) the individual shall be eligible for a 09 permanent fund dividend under AS 43.23.005 for that same year or for the 10 immediately preceding year; or (2) if the individual has not applied or does not apply 11 for one or both of the permanent fund dividends, the individual would have been 12 eligible for one of the permanent fund dividends identified in (1) of this subsection 13 had the individual applied. An exemption may not be granted under (e) or (o) of this 14 section except upon written application for the exemption. Each municipality shall, by
01 ordinance, establish procedures and deadlines for filing the application. The governing 02 body of the municipality for good cause shown may waive the claimant's failure to 03 make timely application for exemption and authorize the assessor to accept the 04 application as if timely filed. If an application is filed within the required time and is 05 approved by the assessor, the assessor shall allow an exemption in accordance with the 06 provisions of (e) or (o) of this section. If the application for exemption is approved 07 after taxes have been paid, the amount of tax that the claimant has already paid for the 08 property exempted shall be refunded to the claimant. The assessor shall require proof 09 in the form the assessor considers necessary of the right to and amount of an 10 exemption claimed under (e) or (o) of this section, and shall require a disabled veteran 11 claiming an exemption under (e) of this section to provide evidence of the disability 12 rating. The assessor may require proof under this subsection at any time. 13 * Sec. 2. AS 29.45.030(g) is amended to read: 14 (g) The state shall reimburse a borough or city, as appropriate, for the real 15 property tax revenues lost to it by the operation of (e) and (o) of this section. 16 However, reimbursement may be made to a municipality for revenue lost to it only to 17 the extent that the loss exceeds an exemption that was granted by the municipality, or 18 that on proper application by an individual would have been granted under 19 AS 29.45.050(a). If appropriations are not sufficient to fully fund reimbursements 20 under this subsection, the amount available shall be distributed pro rata among eligible 21 municipalities. 22 * Sec. 3. AS 29.45.030(h) is amended to read: 23 (h) Except as provided in (g) of this section, nothing in (e) - (j) and (o) of this 24 section affects similar exemptions from property taxes granted by a municipality on 25 September 10, 1972, or prevents a municipality from granting similar exemptions by 26 ordinance as provided in AS 29.45.050. 27 * Sec. 4. AS 29.45.030(i) is amended to read: 28 (i) In (e) - (i) and (o) of this section, 29 (1) "disabled veteran" means a disabled person 30 (A) separated from the military service of the United States 31 under a condition that is not dishonorable who is a resident of the state, whose
01 disability was incurred or aggravated in the line of duty in the military service 02 of the United States, and whose disability has been rated as 50 percent or more 03 by the branch of service in which that person served or by the United States 04 Department of Veterans Affairs; or 05 (B) who served in the Alaska Territorial Guard, who is a 06 resident of the state, whose disability was incurred or aggravated in the line of 07 duty while serving in the Alaska Territorial Guard, and whose disability has 08 been rated as 50 percent or more; 09 (2) "real property" includes but is not limited to mobile homes, 10 whether classified as real or personal property for municipal tax purposes; 11 (3) "volunteer" has the meaning given in AS 18.15.250. 12 * Sec. 5. AS 29.45.030 is amended by adding a new subsection to read: 13 (o) Unless exempted under (e) of this section, the real property owned and 14 occupied as the primary residence and permanent place of abode by a resident who 15 serves as an active volunteer with a fire department or emergency medical or rescue 16 services agency or who is the widow or widower of a person who was an active 17 volunteer with a fire department or emergency medical or rescue services agency at 18 the time of the person's death is exempt from taxation on the first $200,000 of the 19 assessed value of the real property. Only one exemption may be granted for the same 20 property, and, if two or more persons are eligible for an exemption for the same 21 property, the parties shall decide between or among themselves who is to receive the 22 benefit of the exemption. Real property may not be exempted under this subsection if 23 the assessor determines, after notice and hearing to the parties, that the property was 24 conveyed to the applicant primarily for the purpose of obtaining the exemption. The 25 determination of the assessor may be appealed under AS 44.62.560 and 44.62.570. 26 * Sec. 6. This Act takes effect January 1, 2012.