HB 212: "An Act relating to exemptions from municipal property taxes for certain primary residences; and providing for an effective date."
00 HOUSE BILL NO. 212 01 "An Act relating to exemptions from municipal property taxes for certain primary 02 residences; and providing for an effective date." 03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 04 * Section 1. AS 28.10.181(d) is amended to read: 05 (d) Vehicles owned by veterans with disabilities, including persons disabled in 06 the line of duty while serving in the Alaska Territorial Guard, or other persons with 07 disabilities. Upon the request of a person with a disability that limits or impairs the 08 ability to walk, as defined in 23 C.F.R. 1235.2, the department shall (1) register one 09 passenger vehicle in the name of the person without charge; and (2) issue a specially 10 designed registration plate that displays (A) recognition of the disabled veteran if the 11 applicant's disability originated from the applicant's service with the Alaska Territorial 12 Guard or the armed forces of the United States; (B) the international symbol of 13 accessibility (the wheelchair logo); and (C) if the applicant is a veteran, the Alaska and 14 United States flags and red, white, and blue colors. A person who is not otherwise
01 qualified under this subsection, but who meets the qualifications of a disabled veteran 02 under AS 29.45.040(f) [AS 29.45.030(i)], may register one passenger vehicle without 03 charge, and the department shall issue a specially designed registration plate that 04 displays recognition of the disabled veteran that does not display the international 05 symbol of accessibility and does not carry with it special parking privileges. For 06 purposes of this subsection, proof of disability may be provided by a person licensed 07 as a physician or physician assistant under AS 08.64 or as an advanced nurse 08 practitioner under AS 08.68. 09 * Sec. 2. AS 29.45.030(h) is amended to read: 10 (h) Nothing in (j) [EXCEPT AS PROVIDED IN (g) OF THIS SECTION, 11 NOTHING IN (e) - (j)] of this section affects similar exemptions from property taxes 12 granted by a municipality on September 10, 1972 [, OR PREVENTS A 13 MUNICIPALITY FROM GRANTING SIMILAR EXEMPTIONS BY ORDINANCE 14 AS PROVIDED IN AS 29.45.050]. 15 * Sec. 3. AS 29.45.030(k) is amended to read: 16 (k) The department shall adopt regulations to implement the provisions of [(g) 17 AND] (j) of this section. 18 * Sec. 4. AS 29.45.040(f) is amended to read: 19 (f) In this section "disabled veteran" means a disabled person 20 (1) separated from the military service of the United States under 21 a condition that is not dishonorable, who is a resident of the state, whose 22 disability was incurred or aggravated in the line of duty in the military service of 23 the United States, and whose disability has been rated as 50 percent or more by 24 the branch of service in which that person served or by the United States 25 Department of Veterans Affairs; or 26 (2) who served in the Alaska Territorial Guard, who is a resident 27 of the state, whose disability was incurred or aggravated in the line of duty while 28 serving in the Alaska Territorial Guard, and whose disability has been rated as 29 50 percent or more [HAS THE MEANING GIVEN IN AS 29.45.030(i)]. 30 * Sec. 5. AS 29.45.050(i) is amended to read: 31 (i) A municipality may by ordinance wholly or partially [APPROVED BY
01 THE VOTERS] exempt from taxation the assessed value [THAT EXCEEDS 02 $150,000] of real property owned and occupied as a permanent place of abode by a 03 resident who is 04 (1) 65 years of age or older; 05 (2) a disabled veteran, including a person who was disabled in the line 06 of duty while serving in the Alaska Territorial Guard; or 07 (3) at least 60 years old and a widow or widower of a person who 08 qualified for an exemption under (1) or (2) of this subsection. 09 * Sec. 6. AS 29.45.030(a)(6), 29.45.030(e), 29.45.030(f), 29.45.030(g), and 29.45.030(i) 10 are repealed. 11 * Sec. 7. The uncodified law of the State of Alaska is amended by adding a new section to 12 read: 13 TRANSITION. A person who qualified for a municipal property tax exemption 14 during 2007 under former AS 29.45.030(e)(1) or (2) continues to qualify for an exemption 15 after 2007 under former AS 29.45.030(e)(1) or (2), (f), and (i), as those provisions read on 16 December 31, 2007, if the person meets the eligibility requirements of those former 17 provisions. A widow or widower of a person who qualified for an exemption during 2007 18 under former AS 29.45.030(e)(1) or (2) qualifies for an exemption after 2007 under former 19 AS 29.45.030(e)(3), (f), and (i), as those provisions read on December 31, 2007, if the widow 20 or widower meets the eligibility requirements of those former provisions. 21 * Sec. 8. This Act takes effect January 1, 2008.