Alaska 2025-2026 Regular Session

Alaska House Bill HB13 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1
2		-	~~HB0013c~~ -1- ~~CSSSHB~~ 13~~(CRA)~~
	2	+	HB0013b -1- SSHB 13
3	3		New Text Underlined [DELETED TEXT BRACKETED]
4	4
5		-	34-LS0194\T
	5	+	34-LS0194\N
6	6
7	7
8	8
9	9
10		-	CS FOR SPONSOR SUBSTITUT E FOR HOUSE BILL NO. 13(CRA)
	10	+
	11	+	SPONSOR SUBSTITUTE FOR HOUSE BILL NO. 13
11	12
12	13		IN THE LEGISLATURE OF THE STATE OF ALASKA
13	14
14	15		THIRTY-FOURTH LEGISLATURE - FIRST SESSION
15	16
16		-	BY ~~THE HOUSE COMMUNITY AND REGIONAL AFFAIRS COMMITTEE~~
	17	+	BY REPRESENTATIVE GRAY
17	18
18		-	~~Offered~~: 4/25/25
19		-	Referred: Finance
	19	+	Introduced: 3/10/25
	20	+	Referred: Community and Regional Affairs, Finance
20	21
21		-	~~Sponsor(s): REPRESENTATIVE GRAY~~
	22	+
22	23		A BILL
23	24
24	25		FOR AN ACT ENTITLED
25	26
26	27		"An Act relating to optional municipal property tax exemptions for certain long-term 1
27	28		rental units, certain mobile home parks, real property rented to low-income families, 2
28	29		real property owned and occupied as a permanent place of abode, and real property 3
29	30		owned by first-time homebuyers." 4
30	31		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 5
31	32		* Section 1. AS 29.45.050 is amended by adding new subsections to read: 6
32	33		(aa) A municipality may by ordinance exempt or partially exempt from 7
33	34		taxation a structure that contains a dwelling unit that was converted from use as a 8
34	35		short-term rental unit to exclusive use as a long-term rental unit. In this subsection, 9
35	36		(1) "dwelling unit" has the meaning given in AS 34.03.360; 10
36	37		(2) "long-term rental unit" means a dwelling unit offered for rent for 11
37		-	periods of not less than 31 consecutive days; 12
	38	+	periods of not less than 90 consecutive days; 12
38	39		(3) "short-term rental unit" means a dwelling unit offered for rent for 13
39		-	periods of 30 consecutive days or less; "short-term rental unit" does not include a 14 34-LS0194\T
40		-	~~CSSSHB~~ 13~~(CRA)~~ -2- ~~HB0013c~~
	40	+	periods of 30 consecutive days or less; "short-term rental unit" does not include a 14 34-LS0194\N
	41	+	SSHB 13 -2- HB0013b
41	42		New Text Underlined [DELETED TEXT BRACKETED]
42	43
43	44		(A) hotel, motel, or bed and breakfast; 1
44	45		(B) commercially operated hunting or wilderness camp; or 2
45	46		(C) dwelling unit operated by a government entity or charitable 3
46	47		organization that provides temporary housing to individuals or family members 4
47	48		of individuals who are being treated for trauma, injury, or disease. 5
48	49		(bb) A municipality may by ordinance exempt or partially exempt from 6
49	50		taxation a mobile home park for up to 10 years after the mobile home park is 7
50	51		constructed or renovated. 8
51	52		(cc) A municipality may by ordinance exempt or partially exempt from 9
52	53		taxation real property rented to a low-income family if the monthly rent charged to the 10
53		-	low-income family is not more than 30 percent of the family's income. In this 11
54		-	subsection, 12
55		-	(1) "family income" means the sum of the previous tax year's adjusted 13
56		-	gross incomes for each person in the family who earned income divided by 12; 14
57		-	(2) "low-income family" has the meaning given to "low-income 15
58		-	families" in 42 U.S.C. 1437a(b)(2)(A). 16
59		-	(dd) A municipality may by ordinance exempt or partially exempt from 17
60		-	taxation real property owned and occupied as a permanent place of abode by a resident 18
61		-	of the municipality. 19
62		-	(ee) A municipality may by ordinance exempt or partially exempt from 20
63		-	taxation residential real property owned and occupied by a first-time home buyer. 21
	54	+	low-income family is not more than 30 percent of the median family income for the 11
	55	+	area as determined by the United States Secretary of Housing and Urban Development 12
	56	+	under 42 U.S.C. 1437a(b)(2)(C)(ii). In this subsection, "low-income family" has the 13
	57	+	meaning given to "low-income families" in 42 U.S.C. 1437a(b)(2)(A). 14
	58	+	(dd) A municipality may by ordinance exempt or partially exempt from 15
	59	+	taxation real property owned and occupied as a permanent place of abode by a resident 16
	60	+	of the municipality. 17
	61	+	(ee) A municipality may by ordinance exempt or partially exempt from 18
	62	+	taxation residential real property owned by a first-time home buyer. 19