00 SENATE BILL NO. 183
01 "An Act authorizing municipalities to exempt from tax, by ordinance approved by the
02 voters in the municipality, the real property that is the primary residence of a resident
03 who is the widow or widower of a person who was killed while in the military service of
04 the United States; 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 resident who is (1) 65 years of age or older; (2) a
09 disabled veteran; or (3) at least 60 years of age and the widow or widower of a person
10 who qualified for an exemption under (1) or (2) of this subsection is exempt from
11 taxation on the first $150,000 of the assessed value of the real property. A
12 municipality may by ordinance approved by the voters grant the exemption under this
13 subsection to the widow or widower under 60 years of age of a person who qualified
14 for an exemption under (2) of this subsection or to a resident who is at least 60 years
01 of age and the widow or widower of a person who was killed while in the military
02 service of the United States. A municipality may, in case of hardship, provide for
03 exemption beyond the first $150,000 of assessed value in accordance with regulations
04 of the department. Only one exemption may be granted for the same property, and, if
05 two or more persons are eligible for an exemption for the same property, the parties
06 shall decide between or among themselves who is to receive the benefit of the
07 exemption. Real property may not be exempted under this subsection if the assessor
08 determines, after notice and hearing to the parties, that the property was conveyed to
09 the applicant primarily for the purpose of obtaining the exemption. The determination
10 of the assessor may be appealed under AS 44.62.560 - 44.62.570.
11 * Sec. 2. The uncodified law of the State of Alaska is amended by adding a new section to
13 RETROACTIVITY. Section 1 of this Act is retroactive to January 1, 2012.
14 * Sec. 3. This Act takes effect immediately under AS 01.10.070(c).