02/22/2024 01:30 PM Senate COMMUNITY & REGIONAL AFFAIRS

        SB 179-PROPERTY TRANSFER TAX; MUNI TELECOMM TAX                                                                     
                                                                                                                                
2:02:21 PM                                                                                                                    
CHAIR   DUNBAR   reconvened   the  meeting   and   announced   the                                                              
consideration  of   SENATE  BILL  NO.  179  "An   Act  prohibiting                                                              
municipalities  from  levying  a  tax  on  the  transfer  of  real                                                              
property;  prohibiting  the  state  from  levying  a  tax  on  the                                                              
transfer of real  property; and relating to municipal  taxation of                                                              
mobile telecommunications services."                                                                                            
                                                                                                                                
This second  meeting on  SB 179 is  to hear a  recap of  the bill,                                                              
review  a  Legal Services  memo,  and  take  up an  amendment.  He                                                              
invited Mr. Jackson  to put himself on the record  and explain the                                                              
memo.                                                                                                                           
                                                                                                                                
2:02:58 PM                                                                                                                    
KONRAD  JACKSON,  Staff,  Senator  Jesse  Bjorkman,  Alaska  State                                                              
Legislature,  Juneau,  Alaska,  explained  a Legal  Services  memo                                                              
dated February 19,  2024, written by Mr. Dunmire.  It explains the                                                              
session law  repealer found  in SB 179.  He drew attention  to the                                                              
top of page 2, the crux of the memo, which reads:                                                                               
                                                                                                                                
 If that condition  is metif  the federal law is  struck down by a                                                              
courtthen AS 29.45.750 will be automatically repealed.                                                                          
                                                                                                                                
MR. JACKSON  said that since  this section  is referred to  in the                                                              
bill, it points  to a section of the statute that  would no longer                                                              
exist.  He  said  the  repealer  in  Section  8  is  a  clarifying                                                              
amendment inserted by Legal Services.                                                                                           
                                                                                                                                
2:04:05 PM                                                                                                                    
CHAIR DUNBAR agreed  that the repealer in Section 8  does not seem                                                              
to make a substantive change.                                                                                                   
                                                                                                                                
2:04:40 PM                                                                                                                    
SENATOR BJORKMAN moved to adopt conceptual Amendment 1:                                                                         
                                                                                                                                
                     CONCEPTUAL AMENDMENT 1                                                                                     
                                                                                                                                
                                                                                                                                
    OFFERED IN THE SENATE               BY SENATOR BJORKMAN                                                                     
          TO: SB 179                                                                                                            
                                                                                                                                
     Page 2, following line 19:                                                                                                 
          Insert "For the purposes of this chapter,                                                                             
     transfer has the meaning found in AS 34.70.200(4)."                                                                        
                                                                                                                                
SENATOR   BJORKMAN  further   moved  that   the  committee   grant                                                              
Legislative Legal  authorization to make technical  and conforming                                                              
changes as needed.                                                                                                              
                                                                                                                                
CHAIR DUNBAR objected for purposes of discussion.                                                                               
                                                                                                                                
2:04:55 PM                                                                                                                    
SENATOR BJORKMAN  explained that  the definition of  "transfer" is                                                              
found  in   statutes,  and  conceptual   Amendment  1   adds  that                                                              
statutory cite to  the bill. The definition would  provide clarity                                                              
to local sub-political units, such as municipalities.                                                                           
                                                                                                                                
2:05:26 PM                                                                                                                    
CHAIR DUNBAR confirmed  that committee members had  the definition                                                              
before  them, then  withdrew  his  objection. Finding  no  further                                                              
objection, conceptual Amendment 1 was adopted.                                                                                  
                                                                                                                                
CHAIR DUNBAR invited Senator Bjorkman to make closing remarks.                                                                  
                                                                                                                                
2:06:14 PM                                                                                                                    
SENATOR BJORKMAN  expressed appreciation to the chair  for hearing                                                              
SB 179. He said  he was happy to clarify the  session law repealer                                                              
and bring  forward legislation that  proposes to  relieve property                                                              
owners from the potential burden of onerous transfer taxes.                                                                     
                                                                                                                                
2:06:46 PM                                                                                                                    
CHAIR DUNBAR solicited the will of the committee.                                                                               
                                                                                                                                
2:06:50 PM                                                                                                                    
SENATOR GIESSEL  moved to report  SB 179, work order  33-LS1093\A,                                                              
as amended,  from  committee with  individual recommendations  and                                                              
attached fiscal note(s).                                                                                                        
                                                                                                                                
2:07:14 PM                                                                                                                    
CHAIR DUNBAR  found no  objection and  CSSB 179(CRA) was  reported                                                              
from   the  Senate   Community  and   Regional  Affairs   Standing                                                              
Committee.                                                                                                                      
                                                                                                                                
2:07:40 PM                                                                                                                    
                                                                                                                                
There  being no  further business  to come  before the  committee,                                                              
Chair Dunbar adjourned  the Senate Community and  Regional Affairs                                                              
Standing Committee meeting at 2:07 p.m.