FIREFIGHTER/EMS PROPERTY TAX EXEMPTION

Plain English Breakdown

The exact financial limits on the tax exemption are not specified in the provided official summary and bill text.

Volunteer Firefighter and EMS Property Tax Exemption

This act allows municipalities to create an optional tax exemption for the homes of volunteer firefighters and emergency medical service providers who are certified or licensed by the state.

What This Bill Does

• Allows cities or towns to make an optional rule that exempts some people from paying property taxes on their home if they are a volunteer firefighter or EMS provider in that city or town.
• To qualify, the person must be certified as a firefighter by the Department of Public Safety or licensed under specific health care laws for EMS work.

Who It Names or Affects

• Volunteer firefighters and emergency medical service providers who live in cities or towns with this exemption rule.

Terms To Know

Municipality

A city, town, or other local government unit within a state.

Property Tax Exemption

An exception that allows someone to not pay all or part of the tax on their property.

Limits and Unknowns

• The exemption is optional, meaning cities and towns can choose whether to offer it.
• Only one or two individuals per home can get this exemption if they both qualify.

Official Summary Text

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.

Current Bill Text

HB0286a -1- HB 286
New Text Underlined [DELETED TEXT BRACKETED]

34-LS1341\A

HOUSE BILL NO. 286

IN THE LEGISLATURE OF THE STATE OF ALASKA

THIRTY-FOURTH LEGISLATURE - SECOND SESSION

BY REPRESENTATIVE ELAM

Introduced: 1/28/26
Referred: Community and Regional Affairs, Finance

A BILL

FOR AN ACT ENTITLED

"An Act relating to an optional municipal tax exemption for the homes of volunteer 1
firefighters and volunteer providers of emergency medical services or mobile intensive 2
care paramedic services; and providing for an effective date." 3
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 4
* Section 1. AS 29.45.050(r) is amended to read: 5
(r) A municipality may by ordinance exempt or partially exempt from 6
taxation [AN AMOUNT NOT TO EXCEED $10,000 OF THE ASSESSED VALUE 7
OF] real property owned and occupied as a permanent place of abode by a resident 8
who provides in the municipality volunteer (1) fire fighting services and is certified as 9
a firefighter by the Department of Public Safety, or (2) emergency medical services or 10
mobile intensive care paramedic services and is certified or licensed under 11
AS 18.08.082. If two or more individuals are eligible for an exemption for the same 12
property, not more than two exemptions may be granted. 13
* Sec. 2. This Act takes effect immediately under AS 01.10.070(c). 14