AM NO 1 FAILED Y15 N23 E2 1120
Alaska2026Passed Legislature
HB13
Optional Property Tax Exemptions and Refund Rules
Last scannedAug 22, 2026, 12:25 AM
In one sentence
This law allows Alaska municipalities to choose whether to lower property taxes for volunteer emergency workers, specific rental properties, mobile home parks, first-time homebuyers, permanent residents, and those renting to low-income families.
What it does
- Allows municipalities to exempt or partially exempt property owned by volunteers who provide fire fighting, medical, paramedic, or hazardous materials services if they are certified or licensed.
- Permits cities to offer tax breaks for buildings changed from short-term rentals into long-term rental units.
- Enables local governments to reduce taxes on mobile home parks for up to 10 years after they are built or renovated.
- Gives municipalities the option to lower taxes on homes rented to low-income families if rent is no more than 30 percent of their income.
- Allows cities to exempt property owned by first-time homebuyers and residents who live permanently in a municipality.
- Changes tax refund rules so interest rates are based on federal discount rates instead of a fixed eight percent.
Who it affects
- Volunteer emergency service providers certified or licensed to work in the community.
- Owners of rental units, mobile home parks, and properties rented to low-income families.
- First-time homebuyers who own and live on their property as a permanent place of abode.
- Residents who pay taxes under protest or accidentally overpay their municipal taxes.
Limits and unknowns
- Cities are not required to use these exemptions; they must pass a local ordinance to offer them.
- If two or more people qualify for an exemption on the same property, only two exemptions can be granted.
- Claims for tax refunds due to overpayment are barred if filed one year after the tax was due.
Plain language
Terms to know
- Municipality
- A city, borough, or local government that can choose to use these new tax rules by passing an ordinance.
- Long-term rental unit
- A home offered for rent for 31 consecutive days or more.
- Short-term rental unit
- A home offered for rent for 30 consecutive days or less, excluding hotels and government shelters.
- Low-income family
- Families defined by federal law where the monthly rent is not more than 30 percent of their income.
Official record
Sources
Official summary
MUNICIPAL PROPERTY TAX EXEMPTIONS; REFUND An Act 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.
Official activity
Bill history
- (H) EFFECTIVE DATE(S) OF LAW 9/20/263157
- (H) LAW W/O GOV SIGNATURE 6/22 CH 25 SLA 263157
- (H) MANIFEST ERROR(S)3039
- (H) 2:45 P.M. 6/4/26 TRANSMITTED TO GOVERNOR3038
- (H) CONCUR AM OF (S) Y32 N7 A12998
- (H) RESCIND ACTION CONCURRENCE UC2998
- (H) TITLE CHANGE: SCR 142986
- (H) CONCUR AM OF (S) Y30 N9 A12985
- (H) CONCUR MESSAGE TAKEN UP2985
- (H) CONCUR MESSAGE RECEIVED2984
- (S) VERSION: SCS CSSSHB 13(STA)2903
- (S) TRANSMITTED TO (H) AS AMENDED2903
- (S) PASSED Y20 N-2844
- (S) READ THE THIRD TIME SCS CSSSHB 13(STA)2843
- (S) ADVANCED TO THIRD READING 5/20 CAL2778
- (S) STA SCS ADOPTED UC2778
- (S) READ THE SECOND TIME2778
- (S) RULES TO CALENDAR 5/19/20262778
- (S) FN3: ZERO(CED)2659
- (S) NR: GRAY-JACKSON, TILTON2659
Changes
Amendments
5 stored
AM NO 2 FAILED Y15 N23 E2 1121
AM NO 3 FAILED Y16 N21 E2 A1 1122
AM NO 4 FAILED Y15 N23 E2 1122
AM NO 5 FAILED Y17 N21 E2 1125