00                            HOUSE BILL NO. 286                                                                          
01 "An Act relating to an optional municipal tax exemption for the homes of volunteer                                      
02 firefighters and volunteer providers of emergency medical services or mobile intensive                                  
03 care paramedic services; and providing for an effective date."                                                          
04 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
05    * Section 1. AS 29.45.050(r) is amended to read:                                                                   
06 (r)  A municipality may by ordinance exempt or partially exempt from                                                
07 taxation [AN AMOUNT NOT TO EXCEED $10,000 OF THE ASSESSED VALUE                                                         
08 OF] real property owned and occupied as a permanent place of abode by a resident                                        
09 who provides in the municipality volunteer (1) fire fighting services and is certified as                               
10 a firefighter by the Department of Public Safety, or (2) emergency medical services or                                  
11 mobile intensive care paramedic services and is certified or licensed under                                             
12 AS 18.08.082. If two or more individuals are eligible for an exemption for the same                                     
13       property, not more than two exemptions may be granted.                                                            
14    * Sec. 2. This Act takes effect immediately under AS 01.10.070(c).