FIREFIGHTER/EMS PROPERTY TAX EXEMPTION

Plain English Breakdown

The official bill text confirms the removal of the '$10,000' cap but does not specify if there is now no limit or a different limit; it simply allows municipalities to exempt 'real property' without that phrase.

Optional Property Tax Break for Volunteer Firefighters and EMS Workers

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 This Bill 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 Names or 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.

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.

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.

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