Enrolled HB 13: Relating to optional municipal property tax exemptions for real property owned and occupied by volunteer certified or licensed providers of fire fighting, emergency medical, mobile intensive care paramedic services, or hazardous materials response services; relating to optional municipal property tax exemptions for certain long-term rental units, certain mobile home parks, real property rented to low-income families, real property owned and occupied as a permanent place of abode, and real property owned by first-time homebuyers; and relating to municipal tax refunds.
00Enrolled HB 13 01 Relating to optional municipal property tax exemptions for real property owned and occupied 02 by volunteer certified or licensed providers of fire fighting, emergency medical, mobile 03 intensive care paramedic services, or hazardous materials response services; relating to 04 optional municipal property tax exemptions for certain long-term rental units, certain mobile 05 home parks, real property rented to low-income families, real property owned and occupied as 06 a permanent place of abode, and real property owned by first-time homebuyers; and relating 07 to municipal tax refunds. 08 _______________ 09 * Section 1. AS 29.45.050(r) is amended to read: 10 (r) A municipality may by ordinance exempt or partially exempt from 11 taxation [AN AMOUNT NOT TO EXCEED $10,000 OF THE ASSESSED VALUE 12 OF] real property owned and occupied as a permanent place of abode by a resident 13 who provides in the municipality volunteer (1) fire fighting services and is certified as
01 a firefighter by the Department of Public Safety; [, OR] (2) emergency medical 02 services or mobile intensive care paramedic services and is certified or licensed under 03 AS 18.08.082; or (3) hazardous materials response services. If two or more 04 individuals are eligible for an exemption for the same property, not more than two 05 exemptions may be granted. 06 * Sec. 2. AS 29.45.050 is amended by adding new subsections to read: 07 (aa) A municipality may by ordinance exempt or partially exempt from 08 taxation a structure that contains a dwelling unit that was converted from use as a 09 short-term rental unit to exclusive use as a long-term rental unit. In this subsection, 10 (1) "dwelling unit" has the meaning given in AS 34.03.360; 11 (2) "long-term rental unit" means a dwelling unit offered for rent for 12 periods of not less than 31 consecutive days; 13 (3) "short-term rental unit" means a dwelling unit offered for rent for 14 periods of 30 consecutive days or less; "short-term rental unit" does not include a 15 (A) hotel, motel, or bed and breakfast; 16 (B) commercially operated hunting or wilderness camp; or 17 (C) dwelling unit operated by a government entity or charitable 18 organization that provides temporary housing to individuals or family members 19 of individuals who are being treated for trauma, injury, or disease. 20 (bb) A municipality may by ordinance exempt or partially exempt from 21 taxation a mobile home park for up to 10 years after the mobile home park is 22 constructed or renovated. 23 (cc) A municipality may by ordinance exempt or partially exempt from 24 taxation real property rented to a low-income family if the monthly rent charged to the 25 low-income family is not more than 30 percent of the family's income. In this 26 subsection, 27 (1) "family's income" means the sum of the previous tax year's 28 adjusted gross incomes for each person in the family who earned income divided by 29 12; 30 (2) "low-income family" has the meaning given to "low-income 31 families" in 42 U.S.C. 1437a(b)(2)(A).
01 (dd) A municipality may by ordinance exempt or partially exempt from 02 taxation real property owned and occupied as a permanent place of abode by a resident 03 of the municipality. 04 (ee) A municipality may by ordinance exempt or partially exempt from 05 taxation residential real property owned and occupied by a first-time home buyer. 06 * Sec. 3. AS 29.45.500(a) is amended to read: 07 (a) If a taxpayer pays taxes under protest, the taxpayer may bring suit in the 08 superior court against the municipality for recovery of the taxes. If judgment for 09 recovery is given against the municipality, or, if in the absence of suit, it becomes 10 obvious to the governing body that judgment for recovery of the taxes would be 11 obtained if legal proceedings were brought, the municipality shall refund the amount 12 of the taxes to the taxpayer with interest [AT EIGHT PERCENT] from the date of 13 payment plus costs. The interest rate is three percentage points above the 12th 14 Federal Reserve District discount rate in effect on January 2 of the year of 15 payment. 16 * Sec. 4. AS 29.45.500(b) is amended to read: 17 (b) If, in payment of taxes legally imposed, a remittance by a taxpayer through 18 error or otherwise exceeds the amount due, and the municipality, on audit of the 19 account in question, is satisfied that this is the case, the municipality shall refund the 20 excess to the taxpayer [WITH INTEREST AT EIGHT PERCENT FROM THE DATE 21 OF PAYMENT]. A claim for refund filed one year after the due date of the tax is 22 forever barred.