00 HOUSE BILL NO. 225 01 "An Act exempting seniors from municipal property tax." 02 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 03 * Section 1. AS 29.45.030(e) is amended to read: 04 (e) The real property owned and occupied as the primary residence and 05 permanent place of abode by a resident who is 65 years of age or older or by a 06 resident who is at least 60 years of age and the widow or widower of a person 65 07 years of age or older who qualified for an exemption under this subsection is 08 exempt from taxation. The real property owned and occupied as the primary 09 residence and permanent place of abode by a resident who is [(1) 65 YEARS OF AGE 10 OR OLDER; (2)] a disabled veteran [;] or [(3)] at least 60 years of age and the widow 11 or widower of a disabled veteran [PERSON] who qualified for an exemption under 12 [(1) OR (2) OF] this subsection is exempt from taxation on the first $150,000 of the 13 assessed value of the real property. A municipality may by ordinance approved by the 14 voters grant an [THE] exemption under this subsection to the widow or widower 15 under 60 years of age of a disabled veteran [PERSON] who qualified for an 01 exemption under [(2) OF] this subsection or to a resident who is the widow or 02 widower of a person who dies from a service-connected cause sustained while serving 03 as a member of the United States armed forces or as a member of the National Guard. 04 A municipality may, in case of hardship, provide for an exemption under this 05 subsection for a disabled veteran or widow or widower beyond the first $150,000 06 of assessed value in accordance with regulations of the department. Only one 07 exemption may be granted for the same property, and, if two or more persons are 08 eligible for an exemption for the same property, the parties shall decide between or 09 among themselves who is to receive the benefit of the exemption. Real property may 10 not be exempted under this subsection if the assessor determines, after notice and 11 hearing to the parties, that the property was conveyed to the applicant primarily for the 12 purpose of obtaining the exemption. The determination of the assessor may be 13 appealed under AS 44.62.560 - 44.62.570. A municipality shall determine the 14 eligibility requirements and application procedure for an optional exemption provided 15 under this subsection. In this subsection, "widow or widower" means a person whose 16 spouse has died and who has not remarried. 17 * Sec. 2. AS 29.45.050(i) is amended to read: 18 (i) A municipality may by ordinance approved by the voters exempt from 19 taxation the assessed value that exceeds $150,000 of real property owned and 20 occupied as a permanent place of abode by a resident who is [(1) 65 YEARS OF AGE 21 OR OLDER; (2)] a disabled veteran, including a person who was disabled in the line 22 of duty while serving in the Alaska Territorial Guard, [;] or [(3)] at least 60 years old 23 and a widow or widower of a resident who was a disabled veteran, including a 24 person who was disabled in the line of duty while serving in the Alaska 25 Territorial Guard [PERSON WHO QUALIFIED FOR AN EXEMPTION UNDER 26 (1) OR (2) OF THIS SUBSECTION].