00                       CS FOR HOUSE BILL NO. 285(CRA)                                                                    
01 "An Act relating to an optional exemption from municipal property taxes for residences                                  
02 of widows and widowers of certain members of the armed forces of the United States."                                    
03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
04    * Section 1. AS 29.45.050 is amended by adding a new subsection to read:                                           
05            (s)  A municipality may by ordinance partially or wholly exempt from taxation                                
06       the real property owned and occupied as a permanent place of abode by a resident who                              
07       is the widow or widower of a member of the armed forces of the United States injured                              
08       serving on active duty while eligible for hostile fire or imminent danger pay who dies                            
09       because of the injury or complications related to the injury or its treatment. The                                
10       ordinance must include requirements for determining eligibility for the exemption and                             
11       a procedure for applying for the exemption.