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HB13 • 2026

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.

Healthcare Housing Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
REPRESENTATIVES GRAY, Eischeid, Fields, Galvin, Josephson, Mina SENATORS Yundt, Kawasaki, Bjorkman, Dunbar
Last action
2026-05-20
Official status
(H) CONCURRED(S) AM
Effective date
Not listed

Plain English Breakdown

The bill summary does not provide specific details about the amount of tax exemptions or how many cities will choose to implement these new options.

Municipal Property Tax Exemptions and Refunds

This act allows municipalities to offer property tax exemptions for real estate owned by volunteer emergency service providers, long-term rental units, mobile home parks, low-income housing, permanent residences, and first-time homebuyers. It also updates rules on municipal tax refunds.

What This Bill Does

  • Allows cities to exempt from property taxes the homes of volunteer firefighters, medical responders, and hazardous materials handlers who are certified or licensed by the state.
  • Permits cities to give tax breaks for long-term rental units that were previously used as short-term rentals.
  • Enables cities to provide up to 10 years of tax exemption for newly built or renovated mobile home parks.
  • Lets cities offer property tax exemptions for homes rented to low-income families where the rent is less than 30% of their income.
  • Permits cities to exempt from taxes the permanent residences of residents who own and live in them.
  • Allows cities to give property tax breaks to first-time homebuyers.

Who It Names or Affects

  • Volunteer emergency service providers
  • Owners of long-term rental units
  • Operators of mobile home parks
  • Landlords renting to low-income families
  • Residents who own and live in their homes permanently
  • First-time homebuyers

Terms To Know

Volunteer emergency service providers
People who provide fire fighting, medical, or hazardous materials response services without pay.
Long-term rental units
Homes rented for at least 31 consecutive days.

Limits and Unknowns

  • The bill does not specify the exact amount of tax exemptions.
  • It is unclear how many cities will choose to implement these new options.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

AM 1

1120

AM NO 1 FAILED Y15 N23 E2

Plain English: AM NO 1 FAILED Y15 N23 E2 1120

  • The official amendment file could not be read automatically during the last sync, so only the official amendment metadata is shown right now.
AM 2

1121

AM NO 2 FAILED Y15 N23 E2

Plain English: AM NO 2 FAILED Y15 N23 E2 1121

  • The official amendment file could not be read automatically during the last sync, so only the official amendment metadata is shown right now.
AM 3

1122

AM NO 3 FAILED Y16 N21 E2 A1

Plain English: AM NO 3 FAILED Y16 N21 E2 A1 1122

  • The official amendment file could not be read automatically during the last sync, so only the official amendment metadata is shown right now.
AM 4

1122

AM NO 4 FAILED Y15 N23 E2

Plain English: AM NO 4 FAILED Y15 N23 E2 1122

  • The official amendment file could not be read automatically during the last sync, so only the official amendment metadata is shown right now.
AM 5

1125

AM NO 5 FAILED Y17 N21 E2

Plain English: AM NO 5 FAILED Y17 N21 E2 1125

  • The official amendment file could not be read automatically during the last sync, so only the official amendment metadata is shown right now.

Bill History

  1. 2026-05-20 Alaska State Legislature

    (H) AWAITING TRANSMITTAL TO GOV

  2. 2026-05-20 Alaska State Legislature

    (H) CONCUR AM OF (S) Y32 N7 A1

  3. 2026-05-20 Alaska State Legislature

    (H) RESCIND ACTION CONCURRENCE UC

  4. 2026-05-20 Alaska State Legislature

    (H) TITLE CHANGE: SCR 14

  5. 2026-05-20 Alaska State Legislature

    (H) CONCUR AM OF (S) Y30 N9 A1

  6. 2026-05-20 Alaska State Legislature

    (H) CONCUR MESSAGE TAKEN UP

  7. 2026-05-20 Alaska State Legislature

    (H) CONCUR MESSAGE RECEIVED

  8. 2026-05-20 Alaska State Legislature

    (S) VERSION: SCS CSSSHB 13(STA)

  9. 2026-05-20 Alaska State Legislature

    (S) TRANSMITTED TO (H) AS AMENDED

  10. 2026-05-20 Alaska State Legislature

    (S) PASSED Y20 N-

  11. 2026-05-20 Alaska State Legislature

    (S) READ THE THIRD TIME SCS CSSSHB 13(STA)

  12. 2026-05-19 2778

    (S) ADVANCED TO THIRD READING 5/20 CAL

  13. 2026-05-19 2778

    (S) STA SCS ADOPTED UC

  14. 2026-05-19 2778

    (S) READ THE SECOND TIME

  15. 2026-05-19 2778

    (S) RULES TO CALENDAR 5/19/2026

  16. 2026-05-15 2659

    (S) FN3: ZERO(CED)

  17. 2026-05-15 2659

    (S) NR: GRAY-JACKSON, TILTON

  18. 2026-05-15 2659

    (S) AM: KAWASAKI

  19. 2026-05-15 2659

    (S) TITLE CHANGE: SCR 14

  20. 2026-05-15 2658

    (S) STA RPT SCS 1AM 2NR NEW TITLE

  21. 2026-05-14 Text

    (S) Moved SCS CSSSHB 13(STA) Out of Committee

  22. 2026-05-14 Text

    (S) STATE AFFAIRS at 03:30 PM BELTZ 105 (TSBldg)

  23. 2026-05-13 2628

    (S) CROSS SPONSOR(S): YUNDT, KAWASAKI, BJORKMAN, DUNBAR

  24. 2026-05-02 Text

    (S) Heard & Held -- Please Note Time Change --

  25. 2026-05-02 Text

    (S) STATE AFFAIRS at 10:00 AM BUTROVICH 205

  26. 2026-04-28 Text

    (S) Heard & Held

  27. 2026-04-28 Text

    (S) STATE AFFAIRS at 03:30 PM BELTZ 105 (TSBldg)

  28. 2026-03-18 1975

    (S) FN2: ZERO(CED)

  29. 2026-03-18 1975

    (S) DP: DUNBAR, GRAY-JACKSON, YUNDT

  30. 2026-03-18 1975

    (S) NR: MERRICK, OLSON

  31. 2026-03-18 1975

    (S) TITLE CHANGE: SCR 14

  32. 2026-03-18 1975

    (S) CRA RPT SCS 2NR 3DP NEW TITLE

  33. 2026-03-17 Text

    (S) Moved SCS CSSSHB 13(CRA) Out of Committee

  34. 2026-03-17 Text

    (S) COMMUNITY & REGIONAL AFFAIRS at 01:30 PM BELTZ 105 (TSBldg)

  35. 2026-03-03 Text

    (S) Heard & Held

  36. 2026-03-03 Text

    (S) COMMUNITY & REGIONAL AFFAIRS at 01:30 PM BELTZ 105 (TSBldg)

  37. 2025-05-13 1248

    (S) CRA, STA

  38. 2025-05-13 1248

    (S) READ THE FIRST TIME - REFERRALS

  39. 2025-05-12 1162

    (H) VERSION: CSSSHB 13(CRA)

  40. 2025-05-12 1162

    (H) TRANSMITTED TO (S)

  41. 2025-05-12 1152

    (H) PASSED Y25 N15

  42. 2025-05-12 1151

    (H) READ THE THIRD TIME CSSSHB 13(CRA)

  43. 2025-05-10 1129

    (H) COSPONSOR(S): FIELDS, GALVIN, JOSEPHSON, MINA

  44. 2025-05-10 1126

    (H) ADVANCED TO THIRD READING 5/12 CALENDAR

  45. 2025-05-10 1125

    (H) AM NO 5 FAILED Y17 N21 E2

  46. 2025-05-10 1122

    (H) AM NO 4 FAILED Y15 N23 E2

  47. 2025-05-10 1122

    (H) AM NO 3 FAILED Y16 N21 E2 A1

  48. 2025-05-10 1121

    (H) AM NO 2 FAILED Y15 N23 E2

  49. 2025-05-10 1120

    (H) AM NO 1 FAILED Y15 N23 E2

  50. 2025-05-10 1119

    (H) CRA CS ADOPTED UC

  51. 2025-05-10 1119

    (H) READ THE SECOND TIME

  52. 2025-05-10 1090

    (H) MOVED TO BOTTOM OF CALENDAR

  53. 2025-05-10 1090

    (H) RULES TO CALENDAR 5/10/2025

  54. 2025-05-02 999

    (H) COSPONSOR(S): EISCHEID

  55. 2025-04-25 915

    (H) FIN REFERRAL REMOVED

  56. 2025-04-25 875

    (H) FN1: ZERO(CED)

  57. 2025-04-25 875

    (H) DNP: PRAX, RUFFRIDGE

  58. 2025-04-25 875

    (H) DP: HOLLAND, HALL, MEARS, HIMSCHOOT

  59. 2025-04-25 875

    (H) CRA RPT CS(CRA) 4DP 2DNP

  60. 2025-04-24 Min

    (H) Minutes (HCRA)

  61. 2025-04-24 Text

    (H) Moved CSSSHB 139(CRA) Out of Committee

  62. 2025-04-24 Text

    (H) COMMUNITY & REGIONAL AFFAIRS at 08:00 AM BARNES 124

  63. 2025-04-22 Min

    (H) Minutes (HCRA)

  64. 2025-04-22 Text

    (H) Heard & Held

  65. 2025-04-22 Text

    (H) COMMUNITY & REGIONAL AFFAIRS at 08:00 AM BARNES 124

  66. 2025-04-15 Text

    (H) -- Invited & Public Testimony -- -- MEETING CANCELED --

  67. 2025-04-15 Text

    (H) COMMUNITY & REGIONAL AFFAIRS at 08:00 AM BARNES 124

  68. 2025-04-10 Min

    (H) Minutes (HCRA)

  69. 2025-04-10 Text

    (H) Heard & Held

  70. 2025-04-10 Text

    (H) COMMUNITY & REGIONAL AFFAIRS at 08:00 AM BARNES 124

  71. 2025-03-27 Min

    (H) Minutes (HCRA)

  72. 2025-03-27 Text

    (H) Heard & Held

  73. 2025-03-27 Text

    (H) COMMUNITY & REGIONAL AFFAIRS at 08:00 AM BARNES 124

  74. 2025-03-25 Min

    (H) Minutes (HCRA)

  75. 2025-03-25 Text

    (H) Heard & Held

  76. 2025-03-25 Text

    (H) COMMUNITY & REGIONAL AFFAIRS at 08:00 AM BARNES 124

  77. 2025-03-10 322

    (H) CRA, FIN

  78. 2025-03-10 322

    (H) READ THE FIRST TIME - REFERRALS

  79. 2025-03-10 322

    (H) SPONSOR SUBSTITUTE INTRODUCED

  80. 2025-01-22 34

    (H) CRA, FIN

  81. 2025-01-22 34

    (H) READ THE FIRST TIME - REFERRALS

  82. 2025-01-22 34

    (H) PREFILE RELEASED 1/10/25

Official Summary Text

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.

Current Bill Text

Read the full stored bill text 
HB0013E -1- SCS CSSSHB 13(STA)
New Text Underlined [DELETED TEXT BRACKETED]

34-LS0194\W

SENATE CS FOR CS FOR SS FOR HOUSE BILL NO. 13(STA)

IN THE LEGISLATURE OF THE STATE OF ALASKA

THIRTY-FOURTH LEGISLATURE - SECOND SESSION

BY THE SENATE STATE AFFAIRS COMMITTEE

Offered: 5/15/26
Referred: Rules

Sponsor(s): REPRESENTATIVES GRAY, Eischeid, Fields, Galvin, Josephson, Mina

SENATORS Yundt, Kawasaki, Bjorkman, Dunbar
A BILL

FOR AN ACT ENTITLED

"An Act relating to optional municipal property tax exemptions for real property owned 1
and occupied by volunteer certified or licensed providers of fire fighting, emergency 2
medical, mobile intensive care paramedic services, or hazardous materials response 3
services; relating to optional municipal property tax exemptions for certain long-term 4
rental units, certain mobile home parks, real property rented to low-income families, 5
real property owned and occupied as a permanent place of abode, and real property 6
owned by first-time homebuyers; and relating to municipal tax refunds." 7
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 8
* Section 1. AS 29.45.050(r) is amended to read: 9
(r) A municipality may by ordinance exempt or partially exempt from 10
taxation [AN AMOUNT NOT TO EXCEED $10,000 OF THE ASSESSED VALUE 11
OF] real property owned and occupied as a permanent place of abode by a resident 12
who provides in the municipality volunteer (1) fire fighting services and is certified as 13
34-LS0194\W
SCS CSSSHB 13(STA) -2- HB0013E
New Text Underlined [DELETED TEXT BRACKETED]

a firefighter by the Department of Public Safety; [, OR] (2) emergency medical 1
services or mobile intensive care paramedic services and is certified or licensed under 2
AS 18.08.082; or (3) hazardous materials response services. If two or more 3
individuals are eligible for an exemption for the same property, not more than two 4
exemptions may be granted. 5
* Sec. 2. AS 29.45.050 is amended by adding new subsections to read: 6
(aa) A municipality may by ordinance exempt or partially exempt from 7
taxation a structure that contains a dwelling unit that was converted from use as a 8
short-term rental unit to exclusive use as a long-term rental unit. In this subsection, 9
(1) "dwelling unit" has the meaning given in AS 34.03.360; 10
(2) "long-term rental unit" means a dwelling unit offered for rent for 11
periods of not less than 31 consecutive days; 12
(3) "short-term rental unit" means a dwelling unit offered for rent for 13
periods of 30 consecutive days or less; "short-term rental unit" does not include a 14
(A) hotel, motel, or bed and breakfast; 15
(B) commercially operated hunting or wilderness camp; or 16
(C) dwelling unit operated by a government entity or charitable 17
organization that provides temporary housing to individuals or family members 18
of individuals who are being treated for trauma, injury, or disease. 19
(bb) A municipality may by ordinance exempt or partially exempt from 20
taxation a mobile home park for up to 10 years after the mobile home park is 21
constructed or renovated. 22
(cc) A municipality may by ordinance exempt or partially exempt from 23
taxation real property rented to a low-income family if the monthly rent charged to the 24
low-income family is not more than 30 percent of the family's income. In this 25
subsection, 26
(1) "family income" means the sum of the previous tax year's adjusted 27
gross incomes for each person in the family who earned income divided by 12; 28
(2) "low-income family" has the meaning given to "low-income 29
families" in 42 U.S.C. 1437a(b)(2)(A). 30
(dd) A municipality may by ordinance exempt or partially exempt from 31
34-LS0194\W
HB0013E -3- SCS CSSSHB 13(STA)
New Text Underlined [DELETED TEXT BRACKETED]

taxation real property owned and occupied as a permanent place of abode by a resident 1
of the municipality. 2
(ee) A municipality may by ordinance exempt or partially exempt from 3
taxation residential real property owned and occupied by a first-time home buyer. 4
* Sec. 3. AS 29.45.500(a) is amended to read: 5
(a) If a taxpayer pays taxes under protest, the taxpayer may bring suit in the 6
superior court against the municipality for recovery of the taxes. If judgment for 7
recovery is given against the municipality, or, if in the absence of suit, it becomes 8
obvious to the governing body that judgment for recovery of the taxes would be 9
obtained if legal proceedings were brought, the municipality shall refund the amount 10
of the taxes to the taxpayer with interest [AT EIGHT PERCENT] from the date of 11
payment plus costs. The interest rate is three percentage points above the 12th 12
Federal Reserve District discount rate in effect on January 2 of the year of 13
payment. 14
* Sec. 4. AS 29.45.500(b) is amended to read: 15
(b) If, in payment of taxes legally imposed, a remittance by a taxpayer through 16
error or otherwise exceeds the amount due, and the municipality, on audit of the 17
account in question, is satisfied that this is the case, the municipality shall refund the 18
excess to the taxpayer [WITH INTEREST AT EIGHT PERCENT FROM THE DATE 19
OF PAYMENT]. A claim for refund filed one year after the due date of the tax is 20
forever barred. 21