HB0013b -1- SSHB 13
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SPONSOR SUBSTITUTE FOR HOUSE BILL NO. 13
IN THE LEGISLATURE OF THE STATE OF ALASKA
THIRTY-FOURTH LEGISLATURE - FIRST SESSION
BY REPRESENTATIVE GRAY
Introduced: 3/10/25
Referred: Community and Regional Affairs, Finance
A BILL
FOR AN ACT ENTITLED
"An Act relating to optional municipal property tax exemptions for certain long-term 1
rental units, certain mobile home parks, real property rented to low-income families, 2
real property owned and occupied as a permanent place of abode, and real property 3
owned by first-time homebuyers." 4
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 5
* Section 1. 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 90 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 34-LS0194\N
SSHB 13 -2- HB0013b
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(A) hotel, motel, or bed and breakfast; 1
(B) commercially operated hunting or wilderness camp; or 2
(C) dwelling unit operated by a government entity or charitable 3
organization that provides temporary housing to individuals or family members 4
of individuals who are being treated for trauma, injury, or disease. 5
(bb) A municipality may by ordinance exempt or partially exempt from 6
taxation a mobile home park for up to 10 years after the mobile home park is 7
constructed or renovated. 8
(cc) A municipality may by ordinance exempt or partially exempt from 9
taxation real property rented to a low-income family if the monthly rent charged to the 10
low-income family is not more than 30 percent of the median family income for the 11
area as determined by the United States Secretary of Housing and Urban Development 12
under 42 U.S.C. 1437a(b)(2)(C)(ii). In this subsection, "low-income family" has the 13
meaning given to "low-income families" in 42 U.S.C. 1437a(b)(2)(A). 14
(dd) A municipality may by ordinance exempt or partially exempt from 15
taxation real property owned and occupied as a permanent place of abode by a resident 16
of the municipality. 17
(ee) A municipality may by ordinance exempt or partially exempt from 18
taxation residential real property owned by a first-time home buyer. 19