HB 291: "An Act relating to municipal exemptions from fees for landfills or dumping areas; and relating to optional municipal property tax exemptions."
00 HOUSE BILL NO. 291 01 "An Act relating to municipal exemptions from fees for landfills or dumping areas; and 02 relating to optional municipal property tax exemptions." 03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 04 * Section 1. AS 29.35.050(d) is amended to read: 05 (d) A municipality that owns or operates a landfill or dumping area for the 06 disposal of waste material may, by ordinance, partially or totally exempt from a fee for 07 the use of the landfill or dumping area the disposal of waste material generated from 08 the substantial rehabilitation, renovation, demolition, removal, or replacement of a 09 structure on deteriorated property. The exemption may apply to some or all types of 10 deteriorated property, as provided in the ordinance. An ordinance adopted under this 11 subsection must include specific eligibility requirements and require a written 12 application for the fee exemption. In this subsection, "deteriorated property" means 13 real property that is 14 (1) residential property located in a deteriorating or deteriorated
01 area with boundaries that have been determined by the municipality, if the 02 property is owned by an entity that owns at least two residential properties and 03 eight or more residential units among those properties in that deteriorating or 04 deteriorated area; or 05 (2) commercial property not used for residential purposes or that 06 is multi-unit residential property with at least eight residential units, and that 07 meets one of the following requirements: 08 (A) within the last five years, has been the subject of an 09 order by a government agency requiring environmental remediation of 10 the property or requiring the property to be vacated, condemned, or 11 demolished by reason of noncompliance with laws, ordinances, or 12 regulations; 13 (B) has a structure on the property that is not less than 15 14 years old and that has not undergone substantial rehabilitation, 15 renovation, demolition, removal, or replacement, subject to any conditions 16 prescribed in the ordinance; or 17 (C) is located in a deteriorating or deteriorated area with 18 boundaries that have been determined by the municipality [HAS THE 19 MEANING GIVEN IN AS 29.45.050]. 20 * Sec. 2. AS 29.45.050(a) is amended to read: 21 (a) A municipality may classify and exclude or exempt or partially exempt 22 real [RESIDENTIAL] property from taxation by ordinance [RATIFIED BY THE 23 VOTERS AT AN ELECTION]. An exclusion or exemption authorized by this 24 subsection 25 (1) may be applied with respect to taxes levied in a service area to fund 26 the special services; 27 (2) must be approved by the voters if the exclusion or exemption 28 exceeds $75,000 for a property. [AN EXCLUSION OR EXEMPTION 29 AUTHORIZED BY THIS SUBSECTION MAY NOT EXCEED THE ASSESSED 30 VALUE OF $75,000 FOR ANY ONE RESIDENCE EXCEPT THAT A 31 MUNICIPALITY MAY, BY ORDINANCE, ANNUALLY ADJUST THE
01 MUNICIPALITY'S VOTER-AUTHORIZED EXEMPTION BY THE AMOUNT 02 CALCULATED BY THE STATE ASSESSOR TO REFLECT THE INCREASE, IF 03 ANY, IN THE ANNUAL AVERAGE COST OF LIVING, USING THE UNITED 04 STATES DEPARTMENT OF LABOR CONSUMER PRICE INDEX FOR URBAN 05 ALASKA.] 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 [; 11 (2) A DISABLED VETERAN, INCLUDING A PERSON WHO WAS 12 DISABLED IN THE LINE OF DUTY WHILE SERVING IN THE ALASKA 13 TERRITORIAL GUARD; OR 14 (3) AT LEAST 60 YEARS OLD AND A WIDOW OR WIDOWER 15 OF A PERSON WHO QUALIFIED FOR AN EXEMPTION UNDER (1) OR (2) OF 16 THIS SUBSECTION]. 17 * Sec. 4. AS 29.45.055(a) is amended to read: 18 (a) A municipality may by ordinance classify as to type and totally exempt 19 some or all types of personal property from ad valorem taxes and levy a flat tax 20 on the exempted personal property [THAT HAS BEEN TOTALLY EXEMPTED 21 FROM AD VALOREM TAXES UNDER AS 29.45.050(b)]. A municipality that 22 levies a flat tax may classify the property as to type based on any characteristic and tax 23 each item of property of the same type at a specific amount. A flat tax may be levied 24 on all or on only some types of personal property. The flat tax ordinance must include 25 a procedure under which the taxpayer may appeal the determination of ownership or 26 classification of property subject to the tax. The municipality may establish procedures 27 necessary to collect the tax. 28 * Sec. 5. AS 29.45.050(b), 29.45.050(c), 29.45.050(d), 29.45.050(e), 29.45.050(f), 29 29.45.050(g), 29.45.050(h), 29.45.050(j), 29.45.050(k), 29.45.050(l), 29.45.050(m), 30 29.45.050(n), 29.45.050(o), 29.45.050(p), 29.45.050(q), 29.45.050(r), 29.45.050(s), 31 29.45.050(t), 29.45.050(u), 29.45.050(v), 29.45.050(w), 29.45.050(x), 29.45.050(y), and
01 29.45.050(z) are repealed.