00                             SENATE BILL NO. 204                                                                         
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 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            (s)  A municipality may by ordinance partially or wholly exempt from taxation                                
07       the real property owned and occupied as a permanent place of abode by a resident who                              
08       is the widow or widower of a member of the armed forces of the United States injured                              
09       serving on active duty while eligible for hostile fire or imminent danger pay who,                                
10       within 90 days after receiving the injury, dies because of the injury or complications                            
11       related to the injury or its treatment. The ordinance must include requirements for                               
12       determining eligibility for the exemption and a procedure for applying for the                                    
13       exemption.                                                                                                        
14    * Sec. 2. This Act takes effect immediately under AS 01.10.070(c).