00                 HOUSE CS FOR CS FOR SENATE BILL NO. 4(CRA)                                                              
01 "An Act relating to an optional exemption from municipal property taxes on residential                                  
02 property owned and occupied by certain volunteers who provide fire fighting or                                          
03 emergency medical services; and providing for an effective date."                                                       
04 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
05    * Section 1.  AS 29.45.050 is amended by adding a new subsection to read:                                          
06            (q)  A municipality may by ordinance exempt from taxation an amount not to                                   
07       exceed $10,000 of the assessed value of real property owned and occupied as a                                     
08       permanent place of abode by a resident who provides in the municipality volunteer (1)                             
09       fire fighting services and is certified as a fire fighter by the Department of Public                             
10       Safety, or (2) emergency medical services and is certified under AS 18.08.082.  If two                            
11       or more individuals are eligible for an exemption for the same property, not more than                            
12       two exemptions may be granted.                                                                                    
13    * Sec. 2.  This Act takes effect January 1, 2003.