CSSB 193(CRA): "An Act relating to a mandatory exemption for certain residences owned by a religious organization and to an optional deferral of municipal property taxes on certain primary residences."
00 CS FOR SENATE BILL NO. 193(CRA) 01 "An Act relating to a mandatory exemption for certain residences owned by a religious 02 organization and to an optional deferral of municipal property taxes on certain primary 03 residences." 04 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 05 * Section 1. AS 29.45.030(b) is amended to read: 06 (b) In (a) of this section, "property used exclusively for religious purposes" 07 includes the following property owned by a religious organization: 08 (1) the residence of an educator in a private religious or parochial 09 school or a bishop, pastor, priest, rabbi, minister, or religious order of a recognized 10 religious organization; for purposes of this paragraph, "minister" means an 11 individual who is 12 (A) ordained, commissioned, or licensed as a minister 13 according to standards of the religious organization for its ministers; and 14 (B) employed by the religious organization to carry out a
01 ministry of that religious organization; 02 (2) a structure, its furniture, and its fixtures used solely for public 03 worship, charitable purposes, religious administrative offices, religious education, or a 04 nonprofit hospital; 05 (3) lots required by local ordinance for parking near a structure defined 06 in (2) of this subsection. 07 * Sec. 2. AS 29.45 is amended by adding a new section to read: 08 Sec. 29.45.052. Tax deferral for primary residences. (a) A municipality may 09 by ordinance provide for the deferral during a year of all or a portion of the taxes on 10 property that is entirely owned by 11 (1) an individual 12 (A) who occupies the property as the individual's primary 13 residence; 14 (B) is eligible for a permanent fund dividend under 15 AS 43.23.005 for that same year or for the immediately preceding year; and 16 (C) whose income is less than three times the federal poverty 17 guideline for the state set by the United States Department of Health and 18 Human Services; or 19 (2) two or more individuals 20 (A) each of whom occupies the property as the individual's 21 primary residence; 22 (B) each of whom is eligible for a permanent fund dividend 23 under AS 43.23.005 for that same year or the immediately preceding year; and 24 (C) whose combined income is less than three times the federal 25 poverty guideline for the state set by the United States Department of Health 26 and Human Services. 27 (b) An individual owner, or all owners if there are two or more owners, must 28 apply for each year that a deferral is sought and supply proof of eligibility for the 29 deferral for that year in accordance with requirements set out in the ordinance that 30 authorizes the deferral. Taxes for a year that are deferred do not become payable until 31 ownership of the property is transferred from the individual or individuals who
01 obtained the deferral. A municipality that provides for a deferral of property taxes 02 under this subsection may not impose interest on the taxes deferred between the time 03 the deferral is granted and the time the taxes become payable. 04 (c) A tax deferral under this section creates a lien in favor of the municipality 05 on the property for which the deferral is granted. The municipality shall record the lien 06 with the district recorder. The municipality may charge the cost of recording the lien 07 to the individual or individuals who applied for the deferral.