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Alaska2026Passed Legislature

HB286

Optional Property Tax Break for Volunteer Firefighters and EMS Workers

Last scannedSep 21, 2026, 12:32 AM

In one sentence

This law allows Alaska municipalities to choose whether to lower property taxes on the homes of certified volunteer firefighters and emergency medical service providers.

What it does

  • Allows municipalities to create an ordinance that exempts or partially exempts real property from taxation for eligible volunteers.
  • Removes a previous limit that capped the tax exemption at $10,000 of assessed value.
  • Requires homeowners to be residents who provide volunteer fire fighting services and are certified by the Department of Public Safety.
  • Allows exemptions for those providing emergency medical or paramedic services if they hold certification or licensure under state law.
  • Limits the number of exemptions on a single property to two, even if more than two people live there.

Who it affects

  • Municipalities in Alaska that may choose to offer this tax break.
  • Volunteer firefighters certified by the Department of Public Safety who own and occupy their homes as a permanent residence.
  • Volunteer emergency medical service or paramedic providers with state certification or licensure.

Limits and unknowns

  • This law does not require cities or boroughs to offer the tax break; it only gives them the option.
  • The text does not specify how much of a property value can be exempted, leaving that decision up to each municipality's ordinance.

Plain language

Terms to know

Municipality
A city, borough, or local government unit in Alaska that can pass its own rules about taxes.
Ordinance
A law passed by a local municipality rather than the state legislature.

Official record

Sources

Source checked
Official bill pageIntroduced textCurrent bill text
Read the official summary

FIREFIGHTER/EMS PROPERTY TAX EXEMPTION An Act relating to an optional municipal tax exemption for the homes of volunteer firefighters and volunteer providers of emergency medical services or mobile intensive care paramedic services; and providing for an effective date.

Official activity

Bill history

  1. (H) COSPONSOR(S): CARRICK2427
  2. (H) REFERRED TO FINANCE1887
  3. (H) FN1: ZERO(CED)1887
  4. (H) AM: PRAX1887
  5. (H) DP: HOLLAND, G.NELSON, ST. CLAIR, HALL, HIMSCHOOT, MEARS1887
  6. (H) CRA RPT 6DP 1AM1887
  7. (H) Moved HB 286 Out of CommitteeText
  8. (H) COMMUNITY & REGIONAL AFFAIRS at 08:00 AM BARNES 124Text
  9. (H) Heard & HeldText
  10. (H) COMMUNITY & REGIONAL AFFAIRS at 08:00 AM BARNES 124Text
  11. (H) Heard & HeldText
  12. (H) COMMUNITY & REGIONAL AFFAIRS at 08:00 AM BARNES 124Text
  13. (H) CRA, FIN1510
  14. (H) READ THE FIRST TIME - REFERRALS1510