00                      CS FOR HOUSE BILL NO. 164(MLV)                                                                    
01 "An Act authorizing municipalities to exempt from taxation, by ordinance approved by                                    
02 the voters in the municipality, the real property that is the primary residence of a                                    
03 resident who is the widow or widower of a person who was killed while in the military                                   
04 service of 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 the widow or                            

01       widower of a person who was killed while in the military service of the United                                
02       States. A municipality may, in case of hardship, provide for exemption beyond the                             
03       first $150,000 of assessed value in accordance with regulations of the department.                                
04       Only one exemption may be granted for the same property, and, if two or more                                      
05       persons are eligible for an exemption for the same property, the parties shall decide                             
06       between or among themselves who is to receive the benefit of the exemption. Real                                  
07       property may not be exempted under this subsection if the assessor determines, after                              
08       notice and hearing to the parties, that the property was conveyed to the applicant                                
09       primarily for the purpose of obtaining the exemption. The determination of the                                    
10       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                          
12 read:                                                                                                                   
13       RETROACTIVITY. Section 1 of this Act is retroactive to January 1, 2013.                                           
14    * Sec. 3. This Act takes effect immediately under AS 01.10.070(c).