SB 183: "An Act relating to the municipal property tax exemption on the residence of a senior and a widow or a widower of a senior or disabled veteran; and providing for an effective date."
00 SENATE BILL NO. 183 01 "An Act relating to the municipal property tax exemption on the residence of a senior 02 and a widow or a widower of a senior or disabled veteran; and providing for an effective 03 date." 04 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 05 * Section 1. AS 29.45.030(e) is amended to read: 06 (e) The real property owned and occupied as the primary residence and 07 permanent place of abode by a resident who is (1) 65 years of age or older; (2) a 08 disabled veteran; or (3) at least 60 years of age and the widow or widower of a person 09 who qualified for an exemption under (1) or (2) of this subsection is exempt from 10 taxation on the first $150,000 of the assessed value of the real property. A 11 municipality may prorate the exemption under (1) or (3) of this subsection for the 12 year the person reaches the qualifying age. A municipality may by ordinance 13 approved by the voters grant the exemption under this subsection to the widow or 14 widower under 60 years of age of a person who qualified for an exemption under (2)
01 of this subsection or to a resident who is the widow or widower of a person who dies 02 from a service-connected cause sustained while serving as a member of the United 03 States armed forces or as a member of the National Guard. A municipality may, in 04 case of hardship, provide for exemption beyond the first $150,000 of assessed value in 05 accordance with regulations of the department. Only one exemption may be granted 06 for the same property, and, if two or more persons are eligible for an exemption for the 07 same property, the parties shall decide between or among themselves who is to receive 08 the benefit of the exemption. Real property may not be exempted under this subsection 09 if the assessor determines, after notice and hearing to the parties, that the property was 10 conveyed to the applicant primarily for the purpose of obtaining the exemption. The 11 determination of the assessor may be appealed under AS 44.62.560 - 44.62.570. A 12 municipality shall determine the eligibility requirements and application procedure for 13 an optional exemption provided under this subsection. In this subsection, "widow or 14 widower" means a person whose spouse has died and who has not remarried. 15 * Sec. 2. AS 29.45.030(f) is amended to read: 16 (f) To be eligible for an exemption under (e) of this section for a year or a 17 portion of a year, a municipality may by ordinance require that an individual also 18 meet requirements under one of the following paragraphs: (1) the individual shall be 19 eligible for a permanent fund dividend under AS 43.23.005 for that same year or for 20 the immediately preceding year; or (2) if the individual has not applied or does not 21 apply for one or both of the permanent fund dividends, the individual would have been 22 eligible for one of the permanent fund dividends identified in (1) of this subsection 23 had the individual applied. An exemption may not be granted under (e) of this section 24 except upon written application for the exemption. Each municipality shall, by 25 ordinance, establish procedures and deadlines for filing the application. The governing 26 body of the municipality for good cause shown may waive the claimant's failure to 27 make timely application for exemption and authorize the assessor to accept the 28 application as if timely filed. If an application is filed within the required time and is 29 approved by the assessor, the assessor shall allow an exemption in accordance with the 30 provisions of (e) of this section. If the application for exemption is approved after 31 taxes have been paid, the amount of tax that the claimant has already paid for the
01 property exempted shall be refunded to the claimant. The assessor shall require proof 02 in the form the assessor considers necessary of the right to and amount of an 03 exemption claimed under (e) of this section, and shall require a disabled veteran 04 claiming an exemption under (e) of this section to provide evidence of the disability 05 rating. The assessor may require proof under this subsection at any time. 06 * Sec. 3. AS 29.45.050(i) is amended to read: 07 (i) A municipality may by ordinance approved by the voters exempt from 08 taxation the assessed value that exceeds $150,000 of real property owned and 09 occupied as a permanent place of abode by a resident who is 10 (1) 65 years of age or older; a municipality may prorate the 11 exemption under this paragraph for the year the resident reaches 65 years of age; 12 (2) a disabled veteran, including a person who was disabled in the line 13 of duty while serving in the Alaska Territorial Guard; or 14 (3) at least 60 years old and a widow or widower of a person who 15 qualified for an exemption under (1) or (2) of this subsection; a municipality may 16 prorate the exemption under this paragraph for the year the widow or widower 17 reaches 60 years of age. 18 * Sec. 4. This Act takes effect January 1, 2017.