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SB 183: "An Act relating to the municipal property tax exemption on the residence of a senior and a widow or a widower of a senior or disabled veteran; and providing for an effective date."

00                             SENATE BILL NO. 183                                                                         
01 "An Act relating to the municipal property tax exemption on the residence of a senior                                   
02 and a widow or a widower of a senior or disabled veteran; and providing for an effective                                
03 date."                                                                                                                  
04 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
05    * Section 1. AS 29.45.030(e) is amended to read:                                                                   
06            (e)  The real property owned and occupied as the primary residence and                                       
07       permanent place of abode by a resident who is (1) 65 years of age or older; (2) a                                 
08       disabled veteran; or (3) at least 60 years of age and the widow or widower of a person                            
09       who qualified for an exemption under (1) or (2) of this subsection is exempt from                                 
10       taxation on the first $150,000 of the assessed value of the real property. A                                  
11       municipality may prorate the exemption under (1) or (3) of this subsection for the                            
12       year the person reaches the qualifying age. A municipality may by ordinance                                   
13       approved by the voters grant the exemption under this subsection to the widow or                                  
14       widower under 60 years of age of a person who qualified for an exemption under (2)                                
01       of this subsection or to a resident who is the widow or widower of a person who dies                              
02       from a service-connected cause sustained while serving as a member of the United                                  
03       States armed forces or as a member of the National Guard. A municipality may, in                                  
04       case of hardship, provide for exemption beyond the first $150,000 of assessed value in                            
05       accordance with regulations of the department. Only one exemption may be granted                                  
06       for the same property, and, if two or more persons are eligible for an exemption for the                          
07       same property, the parties shall decide between or among themselves who is to receive                             
08       the benefit of the exemption. Real property may not be exempted under this subsection                             
09       if the assessor determines, after notice and hearing to the parties, that the property was                        
10       conveyed to the applicant primarily for the purpose of obtaining the exemption. The                               
11       determination of the assessor may be appealed under AS 44.62.560 - 44.62.570. A                                   
12       municipality shall determine the eligibility requirements and application procedure for                           
13       an optional exemption provided under this subsection. In this subsection, "widow or                               
14       widower" means a person whose spouse has died and who has not remarried.                                          
15    * Sec. 2. AS 29.45.030(f) is amended to read:                                                                      
16            (f)  To be eligible for an exemption under (e) of this section for a year or a                           
17       portion of a year, a municipality may by ordinance require that an individual also                            
18       meet requirements under one of the following paragraphs: (1) the individual shall be                              
19       eligible for a permanent fund dividend under AS 43.23.005 for that same year or for                               
20       the immediately preceding year; or (2) if the individual has not applied or does not                              
21       apply for one or both of the permanent fund dividends, the individual would have been                             
22       eligible for one of the permanent fund dividends identified in (1) of this subsection                             
23       had the individual applied. An exemption may not be granted under (e) of this section                             
24       except upon written application for the exemption. Each municipality shall, by                                    
25       ordinance, establish procedures and deadlines for filing the application. The governing                           
26       body of the municipality for good cause shown may waive the claimant's failure to                                 
27       make timely application for exemption and authorize the assessor to accept the                                    
28       application as if timely filed. If an application is filed within the required time and is                        
29       approved by the assessor, the assessor shall allow an exemption in accordance with the                            
30       provisions of (e) of this section. If the application for exemption is approved after                             
31       taxes have been paid, the amount of tax that the claimant has already paid for the                                
01       property exempted shall be refunded to the claimant. The assessor shall require proof                             
02       in the form the assessor considers necessary of the right to and amount of an                                     
03       exemption claimed under (e) of this section, and shall require a disabled veteran                                 
04       claiming an exemption under (e) of this section to provide evidence of the disability                             
05       rating. The assessor may require proof under this subsection at any time.                                         
06    * Sec. 3. AS 29.45.050(i) is amended to read:                                                                      
07            (i)  A municipality may by ordinance approved by the voters exempt from                                      
08       taxation the assessed value that exceeds $150,000 of real property owned and                                      
09       occupied as a permanent place of abode by a resident who is                                                       
10                 (1)  65 years of age or older; a municipality may prorate the                                       
11       exemption under this paragraph for the year the resident reaches 65 years of age;                             
12                 (2)  a disabled veteran, including a person who was disabled in the line                                
13       of duty while serving in the Alaska Territorial Guard; or                                                         
14                 (3)  at least 60 years old and a widow or widower of a person who                                       
15       qualified for an exemption under (1) or (2) of this subsection; a municipality may                            
16       prorate the exemption under this paragraph for the year the widow or widower                                  
17       reaches 60 years of age.                                                                                      
18    * Sec. 4. This Act takes effect January 1, 2017.