Alaska2026Passed Legislature
HB291
Municipal Property Tax and Landfill Fee Exemptions
Last scannedSep 21, 2026, 12:32 AM
In one sentence
This bill allows Alaska municipalities to create rules that lower or remove landfill fees for waste from fixing old properties and lets them offer property tax breaks without needing a voter vote if the amount is $75,000 or less.
What it does
- Allows municipalities to exempt landfill fees for waste created by rehabilitating, renovating, demolishing, removing, or replacing structures on deteriorated properties.
- Defines 'deteriorated property' as residential areas owned by entities with at least two homes and eight units in a designated area, or commercial/multi-unit buildings that are 15 years old without major updates or have been ordered vacated/condemned/demolished.
- Removes the requirement for voters to approve municipal property tax exemptions if the amount is $75,000 or less per property.
- Changes the rule so municipalities can exempt all assessed value over $150,000 only for residents aged 65 and older who own their homes as a permanent place of abode.
- Repeals previous laws that allowed tax breaks specifically for disabled veterans and widows or widowers of qualified individuals.
Who it affects
- Municipalities in Alaska
- Owners of deteriorated residential or commercial properties generating waste from rehabilitation or demolition
- Residents aged 65 years or older who own their homes as a permanent place of abode
Limits and unknowns
- The bill does not state when it will officially take effect.
- Municipalities must still write specific rules and require written applications for the landfill fee exemptions to work.
- Cities may choose whether or not to use these new options; they are not required to offer them.
Plain language
Terms to know
- Deteriorated property
- Real estate that is in poor condition, such as buildings ordered to be fixed by the government or structures at least 15 years old without major updates.
- Ordinance
- A local law passed by a city council or municipal body.
Official record
Sources
Official summary
MUNICIPAL PROPERTY TAX EXEMPTIONS An Act relating to municipal exemptions from fees for landfills or dumping areas; and relating to optional municipal property tax exemptions.
Official activity
Bill history
- (H) Heard & HeldText
- (H) COMMUNITY & REGIONAL AFFAIRS at 08:00 AM BARNES 124Text
- (H) Heard & HeldText
- (H) COMMUNITY & REGIONAL AFFAIRS at 08:00 AM BARNES 124Text
- (H) COSPONSOR(S): BYNUM1739
- (H) Heard & HeldText
- (H) COMMUNITY & REGIONAL AFFAIRS at 08:00 AM BARNES 124Text
- (H) COSPONSOR(S): G.NELSON1669
- (H) REFERRED TO COMMUNITY & REGIONAL AFFAIRS1557
- (H) CRA, FIN1557
- (H) READ THE FIRST TIME - REFERRALS1557