All Roll Calls
Yes: 165 • No: 142
AlaskaHB 1334th Legislature (2025-2026)HouseWALLET
MUNICIPAL PROPERTY TAX EXEMPTIONS; REFUND
Sponsored By: Andrew Gray (Democratic)
Became Law
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Bill Overview
Analyzed Economic Effects
7 provisions identified: 5 benefits, 1 costs, 1 mixed.
Landlord tax breaks for low-income rentals
Municipalities can adopt full or partial property tax exemptions for property rented to families meeting the federal low-income definition. Monthly rent must be no more than 30% of the family’s monthly income. Monthly income equals the prior tax year’s combined adjusted gross incomes of earning family members, divided by 12. The exemption requires a local ordinance, and the law does not set its amount. The tax break goes to the property owner and does not guarantee an additional rent reduction.
Local property tax breaks for homeowners
Alaska municipalities can adopt full or partial property tax exemptions for residents who own and occupy their permanent homes. They can also adopt exemptions for residential property owned and occupied by first-time home buyers. Neither tax break is automatic: the municipality must adopt an ordinance. The law does not set the exemption amounts.
Tax breaks for converted long-term rentals
Municipalities can adopt full or partial tax exemptions for buildings containing homes converted from short-term to exclusive long-term rental use. Short-term rentals are offered for 30 consecutive days or less; long-term rentals are offered for at least 31 consecutive days. Hotels, motels, bed and breakfasts, and commercially operated hunting or wilderness camps are excluded from the short-term rental definition. The definition also excludes qualifying government or charity housing for people affected by trauma. The tax break requires a local ordinance, and the law does not set its amount.
Tax relief for mobile home parks
Municipalities can adopt full or partial property tax exemptions for mobile home parks. The exemption can last up to 10 years after construction or renovation. Park owners receive relief only where a municipality adopts an ordinance. The law does not set the exemption amount.
Property tax relief for volunteer responders
Municipalities can adopt property tax exemptions for qualifying resident volunteer responders who own and occupy their permanent homes. Eligible services include municipal firefighting, emergency medical care, mobile intensive care paramedic services, and hazardous materials response. Firefighters need Alaska Department of Public Safety certification; medical and paramedic providers need the required state certification or license. Each exemption covers no more than $10,000 of assessed property value—not $10,000 off the tax bill. When multiple residents qualify, no more than two exemptions can apply to one property.
Tax overpayment refunds lose guaranteed interest
Municipalities must still refund excess tax payments when an audit confirms that more was paid than legally owed. The law removes the specified 8% interest from the payment date. Taxpayers must file refund claims within one year after the tax due date. Claims filed after that deadline are permanently barred.
Disputed tax refunds get variable interest
For municipal taxes paid under protest, refunds require a court judgment or the governing body’s finding that recovery is warranted. The municipality must return qualifying taxes with interest and costs. The law replaces the fixed 8% interest rate with the 12th Federal Reserve District discount rate plus 3 percentage points. It uses the discount rate in effect on January 2 of the payment year. This formula can produce higher or lower interest than the former 8% rate.
Sponsors & Cosponsors
Sponsor
Andrew Gray
Democratic • House
Cosponsors
Jesse Bjorkman
Republican • Senate
Forrest Dunbar
Democratic • Senate
Ted Eischeid
Democratic • House
Zack Fields
Democratic • House
Alyse Galvin
Not • House
Andy Josephson
Democratic • House
Scott Kawasaki
Democratic • Senate
Genevieve Mina
Democratic • House
Robert Yundt
Republican • Senate
Roll Call Votes
House vote • 5/20/2026
CONCUR AM OF (S) Y32 N7 A1
Yes: 32 • No: 7
House vote • 5/20/2026
CONCUR AM OF (S) Y30 N9 A1
Yes: 30 • No: 9
House vote • 5/12/2025
PASSED Y25 N15
Yes: 25 • No: 15
House vote • 5/10/2025
AM NO 1 FAILED Y15 N23 E2
Yes: 15 • No: 23
House vote • 5/10/2025
AM NO 3 FAILED Y16 N21 E2 A1
Yes: 16 • No: 21
House vote • 5/10/2025
AM NO 2 FAILED Y15 N23 E2
Yes: 15 • No: 23
House vote • 5/10/2025
AM NO 5 FAILED Y17 N21 E2
Yes: 17 • No: 21
House vote • 5/10/2025
AM NO 4 FAILED Y15 N23 E2
Yes: 15 • No: 23
Actions Timeline
(H) EFFECTIVE DATE(S) OF LAW 9/20/26
7/3/2026House(H) LAW W/O GOVERNOR SIGNATURE 6/22 CHAPTER 25 SLA 26
7/3/2026House(H) MANIFEST ERROR(S)
6/4/2026House(H) 2:45 P.M. 6/4/26 TRANSMITTED TO GOVERNOR
6/4/2026House(H) CONCUR AM OF (S) Y32 N7 A1
5/20/2026House(H) RESCINDED ACTION (CONCURRENCE) UC
5/20/2026House(H) CONCUR AM OF (S) Y30 N9 A1
5/20/2026House(H) TITLE CHANGE: SCR 14
5/20/2026House(H) CONCUR MESSAGE TAKEN UP
5/20/2026House(H) CONCUR MESSAGE RECEIVED
5/20/2026House(S) VERSION: SCS CSSSHB 13(STA)
5/20/2026Senate(S) TRANSMITTED TO (H) AS AMENDED
5/20/2026Senate(S) PASSED Y20 N-
5/20/2026Senate(S) READ THE THIRD TIME SCS CSSSHB 13(STA)
5/20/2026Senate(S) ADVANCED TO THIRD READING 5/20 CAL
5/19/2026Senate(S) STA SCS ADOPTED UC
5/19/2026Senate(S) READ THE SECOND TIME
5/19/2026Senate(S) RULES TO CALENDAR 5/19/2026
5/19/2026Senate(S) FN3: ZERO(CED)
5/15/2026Senate(S) NR: GRAY-JACKSON, TILTON
5/15/2026Senate(S) AM: KAWASAKI
5/15/2026Senate(S) TITLE CHANGE: SCR 14
5/15/2026Senate(S) STA RPT SCS 1AM 2NR NEW TITLE
5/15/2026Senate(S) Minutes (SSTA)
5/14/2026Senate(S) Moved SCS CSSSHB 13(STA) Out of Committee
5/14/2026Senate
Bill Text
Enrolled HB 13
5/20/2026
SCS CSSSHB 13(STA)
5/15/2026
SCS CSSSHB 13(CRA)
3/18/2026
CSSSHB 13(CRA)
4/25/2025
SSHB 13
3/10/2025
HB 13
1/22/2025