Legislature(2025 - 2026)
2025-05-10 House Journal
Full Journal pdf2025-05-10 House Journal Page 1119 HB 13 The following, which was moved to the bottom of the calendar (page 1090), was read the second time: SPONSOR SUBSTITUTE FOR HOUSE BILL NO. 13 "An Act 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." with the: Journal Page CRA RPT CS(CRA) 4DP 2DNP 875 FN1: ZERO(CED) 875 Representative Kopp moved and asked unanimous consent that the following committee substitute be adopted in lieu of the original bill: CS FOR SPONSOR SUBSTITUTE FOR HOUSE BILL NO. 13(CRA) (same title) 2025-05-10 House Journal Page 1120 There being no objection, it was so ordered. Amendment No. 1 was offered by Representative Ruffridge: Page 1, line 7, following "ordinance": Insert "approved by the voters" Page 2, line 6, following "ordinance": Insert "approved by the voters" Page 2, line 9, following "ordinance": Insert "approved by the voters" Page 2, line 17, following "ordinance": Insert "approved by the voters" Page 2, line 20, following "ordinance": Insert "approved by the voters" Representative Ruffridge moved and asked unanimous consent that Amendment No. 1 be adopted. Representative Gray objected. Representative Tilton moved and asked unanimous consent to abstain from voting because of a conflict of interest. Objection was heard, and she was required to vote. The question being: "Shall Amendment No. 1 be adopted?" The roll was taken with the following result: CSSSHB 13(CRA) Second Reading Amendment No. 1 YEAS: 15 NAYS: 23 EXCUSED: 2 ABSENT: 0 Yeas: Allard, Coulombe, Elam, Johnson, McCabe, Moore, Prax, Ruffridge, Saddler, Schwanke, Stapp, Tilton, Tomaszewski, Underwood, Vance 2025-05-10 House Journal Page 1121 Nays: Burke, Bynum, Carrick, Costello, Dibert, Edgmon, Eischeid, Fields, Foster, Galvin, Gray, Hall, Hannan, Himschoot, Holland, Jimmie, Josephson, Kopp, Mears, Mina, Schrage, Story, Stutes Excused: Nelson, Rauscher And so, Amendment No. 1 was not adopted. Amendment No. 2 was offered by Representative Ruffridge: Page 2, following line 21: Insert a new subsection to read: "(ff) A municipality may only adopt an exemption under (aa) - (ee) of this section after conducting a fiscal impact study on how tax revenue lost under the proposed exemption would be addressed without disproportionately burdening vulnerable homeowners." Representative Ruffridge moved and asked unanimous consent that Amendment No. 2 be adopted. Representative Gray objected. The question being: "Shall Amendment No. 2 be adopted?" The roll was taken with the following result: CSSSHB 13(CRA) Second Reading Amendment No. 2 YEAS: 15 NAYS: 23 EXCUSED: 2 ABSENT: 0 Yeas: Allard, Bynum, Coulombe, Elam, Johnson, McCabe, Moore, Prax, Ruffridge, Saddler, Schwanke, Stapp, Tomaszewski, Underwood, Vance Nays: Burke, Carrick, Costello, Dibert, Edgmon, Eischeid, Fields, Foster, Galvin, Gray, Hall, Hannan, Himschoot, Holland, Jimmie, Josephson, Kopp, Mears, Mina, Schrage, Story, Stutes, Tilton Excused: Nelson, Rauscher And so, Amendment No. 2 was not adopted. 2025-05-10 House Journal Page 1122 Amendment No. 3 was offered by Representative Ruffridge: Page 1, line 12: Delete "31 consecutive days" Insert "one year" Representative Ruffridge moved and asked unanimous consent that Amendment No. 3 be adopted. Representative Gray objected. Representatives Johnson, Tomaszewski, Stapp, and Galvin moved and asked unanimous consent to abstain from voting because of a conflict of interest. Objection was heard, and they were required to vote. The question being: "Shall Amendment No. 3 be adopted?" The roll was taken with the following result: CSSSHB 13(CRA) Second Reading Amendment No. 3 YEAS: 16 NAYS: 21 EXCUSED: 2 ABSENT: 1 Yeas: Allard, Costello, Coulombe, Elam, Johnson, McCabe, Moore, Prax, Ruffridge, Saddler, Schwanke, Stapp, Tilton, Tomaszewski, Underwood, Vance Nays: Burke, Bynum, Carrick, Dibert, Edgmon, Eischeid, Fields, Foster, Galvin, Gray, Hall, Hannan, Himschoot, Holland, Jimmie, Josephson, Kopp, Mears, Mina, Story, Stutes Excused: Nelson, Rauscher Absent: Schrage And so, Amendment No. 3 was not adopted. Amendment No. 4 was offered by Representative Coulombe: Page 1, lines 1 - 4 (title amendment): Delete "for certain long-term rental units, certain mobile home parks, real property rented to low-income families, real property 2025-05-10 House Journal Page 1123 owned and occupied as a permanent place of abode, and real property owned by first-time homebuyers" Page 1, line 6, through page 2, line 21: Delete all material and insert: "* Section 1. AS 29.35.050(d) is amended to read: (d) A municipality that owns or operates a landfill or dumping area for the disposal of waste material may, by ordinance, partially or totally exempt from a fee for the use of the landfill or dumping area the disposal of waste material generated from the substantial rehabilitation, renovation, demolition, removal, or replacement of a structure on deteriorated property. The exemption may apply to some or all types of deteriorated property, as provided in the ordinance. An ordinance adopted under this subsection must include specific eligibility requirements and require a written application for the fee exemption. In this subsection, "deteriorated property" means real property that, either at the time of application for exemption or deferral or at the time of completion of the project for which an exemption or deferral is requested, is (1) residential property located in a deteriorating or deteriorated area with boundaries that have been determined by the municipality, if the property is owned by an entity that owns at least two residential properties and eight or more residential units among those properties in that deteriorating or deteriorated area; or (2) commercial property not used for residential purposes or that is multi-unit residential property with at least eight residential units, and that meets one of the following requirements: (A) within the last five years, has been the subject of an order by a government agency requiring environmental remediation of the property or requiring the property to be vacated, condemned, or demolished by reason of noncompliance with laws, ordinances, or regulations; (B) has a structure on the property that is not less than 15 years old and that has not undergone substantial rehabilitation, renovation, demolition, removal, or replacement, subject to any conditions prescribed in the 2025-05-10 House Journal Page 1124 ordinance; or (C) is located in a deteriorating or deteriorated area with boundaries that have been determined by the municipality [HAS THE MEANING GIVEN IN AS 29.45.050]. * Sec. 2. AS 29.45.050(a) is amended to read: (a) A municipality may classify and exclude or exempt or partially exempt real [RESIDENTIAL] property from taxation by ordinance [RATIFIED BY THE VOTERS AT AN ELECTION]. An exclusion or exemption authorized by this subsection (1) may be applied with respect to taxes levied in a service area to fund the special services; (2) must be approved by the voters if the exclusion or exemption exceeds $75,000 for a property. [AN EXCLUSION OR EXEMPTION AUTHORIZED BY THIS SUBSECTION MAY NOT EXCEED THE ASSESSED VALUE OF $75,000 FOR ANY ONE RESIDENCE EXCEPT THAT A MUNICIPALITY MAY, BY ORDINANCE, ANNUALLY ADJUST THE MUNICIPALITY'S VOTER-AUTHORIZED EXEMPTION BY THE AMOUNT CALCULATED BY THE STATE ASSESSOR TO REFLECT THE INCREASE, IF ANY, IN THE ANNUAL AVERAGE COST OF LIVING, USING THE UNITED STATES DEPARTMENT OF LABOR CONSUMER PRICE INDEX FOR URBAN ALASKA.] * Sec. 3. AS 29.45.055(a) is amended to read: (a) A municipality may by ordinance classify as to type and totally exempt some or all types of personal property from ad valorem taxes and levy a flat tax on the exempted personal property [THAT HAS BEEN TOTALLY EXEMPTED FROM AD VALOREM TAXES UNDER AS 29.45.050(b)]. A municipality that levies a flat tax may classify the property as to type based on any characteristic and tax each item of property of the same type at a specific amount. A flat tax may be levied on all or on only some types of personal property. The flat tax ordinance must include a procedure under which the taxpayer may appeal the determination of ownership or classification of property subject to the tax. The municipality may establish procedures necessary to collect the tax. * Sec. 4. AS 29.45.050(b), 29.45.050(c), 29.45.050(d), 29.45.050(e), 29.45.050(f), 29.45.050(g), 29.45.050(h), 29.45.050(i), 29.45.050(j), 2025-05-10 House Journal Page 1125 29.45.050(k), 29.45.050(l), 29.45.050(m), 29.45.050(n), 29.45.050(o), 29.45.050(p), 29.45.050(q), 29.45.050(r), 29.45.050(s), 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 29.45.050(z) are repealed." Representative Coulombe moved and asked unanimous consent that Amendment No. 4 be adopted. Representative Gray objected. The question being: "Shall Amendment No. 4 be adopted?" The roll was taken with the following result: CSSSHB 13(CRA) Second Reading Amendment No. 4 YEAS: 15 NAYS: 23 EXCUSED: 2 ABSENT: 0 Yeas: Bynum, Costello, Coulombe, Elam, McCabe, Moore, Prax, Ruffridge, Saddler, Schwanke, Stapp, Tilton, Tomaszewski, Underwood, Vance Nays: Allard, Burke, Carrick, Dibert, Edgmon, Eischeid, Fields, Foster, Galvin, Gray, Hall, Hannan, Himschoot, Holland, Jimmie, Johnson, Josephson, Kopp, Mears, Mina, Schrage, Story, Stutes Excused: Nelson, Rauscher And so, Amendment No. 4 was not adopted. Amendment No. 5 was offered by Representative Stapp: Page 2, lines 9-12: Delete all material. Representative Stapp moved and asked unanimous consent that Amendment No. 5 be adopted. Representative Gray objected. 2025-05-10 House Journal Page 1126 The question being: "Shall Amendment No. 5 be adopted?" The roll was taken with the following result: CSSSHB 13(CRA) Second Reading Amendment No. 5 YEAS: 17 NAYS: 21 EXCUSED: 2 ABSENT: 0 Yeas: Allard, Bynum, Costello, Coulombe, Elam, Johnson, McCabe, Moore, Prax, Ruffridge, Saddler, Schwanke, Stapp, Tilton, Tomaszewski, Underwood, Vance Nays: Burke, Carrick, Dibert, Edgmon, Eischeid, Fields, Foster, Galvin, Gray, Hall, Hannan, Himschoot, Holland, Jimmie, Josephson, Kopp, Mears, Mina, Schrage, Story, Stutes Excused: Nelson, Rauscher And so, Amendment No. 5 was not adopted. Representative Kopp moved and asked unanimous consent that CSSSHB 13(CRA) be considered engrossed, advanced to third reading, and placed on final passage. There was objection. CSSSHB 13(CRA) will advance to third reading on the May 12 calendar.