# Alaska HB 13: MUNICIPAL PROPERTY TAX EXEMPTIONS; REFUND Alaska HB 13, MUNICIPAL PROPERTY TAX EXEMPTIONS; REFUND, is a 34th Legislature (2025-2026) House bill sponsored by Andrew Gray (Democratic); status became law, last action 2026-07-03 ((H) EFFECTIVE DATE(S) OF LAW 9/20/26); PRIA reads it as touching household money (as of 2026-11-04). - Canonical: https://policyrisk.com/state-bill/AK-HB13-34 - As of: 2026-11-04 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Alaska HB 13 - State: Alaska - Session: 34th Legislature (2025-2026) - Title: MUNICIPAL PROPERTY TAX EXEMPTIONS; REFUND - Status: became law - Chamber: House - Introduced: 2025-01-22 - Last action: 2026-07-03, (H) EFFECTIVE DATE(S) OF LAW 9/20/26 - Sponsor: Andrew Gray (Democratic) - Cosponsors: 9 - Touches household money: yes - Roll calls: 8 (165 yes, 142 no in all) - Economic provisions PRIA read: 7 ## Summary No summary available. ## Bill overview: provisions PRIA read - Landlord tax breaks for low-income rentals: benefit, high. 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 fam… - Local property tax breaks for homeowners: benefit, high. 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 ordina… - Tax breaks for converted long-term rentals: benefit, high. 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… - Tax relief for mobile home parks: benefit, high. 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: benefit, medium. 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… - Tax overpayment refunds lose guaranteed interest: cost, low. 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 permanent… - Disputed tax refunds get variable interest: mixed, low. 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 rat… ## Sponsors and cosponsors - Sponsor: Andrew Gray (Democratic), House - Cosponsor: Jesse Bjorkman (Republican), Senate - Cosponsor: Forrest Dunbar (Democratic), Senate - Cosponsor: Ted Eischeid (Democratic), House - Cosponsor: Zack Fields (Democratic), House - Cosponsor: Alyse Galvin (Not), House - Cosponsor: Andy Josephson (Democratic), House - Cosponsor: Scott Kawasaki (Democratic), Senate - Cosponsor: Genevieve Mina (Democratic), House - Cosponsor: Robert Yundt (Republican), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-05-20 | House | CONCUR AM OF (S) Y32 N7 A1 | pass | 32 | 7 | | | 2026-05-20 | House | CONCUR AM OF (S) Y30 N9 A1 | pass | 30 | 9 | | | 2025-05-12 | House | PASSED Y25 N15 | pass | 25 | 15 | | | 2025-05-10 | House | AM NO 1 FAILED Y15 N23 E2 | fail | 15 | 23 | | | 2025-05-10 | House | AM NO 3 FAILED Y16 N21 E2 A1 | fail | 16 | 21 | | | 2025-05-10 | House | AM NO 2 FAILED Y15 N23 E2 | fail | 15 | 23 | | | 2025-05-10 | House | AM NO 5 FAILED Y17 N21 E2 | fail | 17 | 21 | | | 2025-05-10 | House | AM NO 4 FAILED Y15 N23 E2 | fail | 15 | 23 | | ## Actions (98) - 2026-07-03: (H) EFFECTIVE DATE(S) OF LAW 9/20/26 (House) - 2026-07-03: (H) LAW W/O GOVERNOR SIGNATURE 6/22 CHAPTER 25 SLA 26 (House) - 2026-06-04: (H) MANIFEST ERROR(S) (House) - 2026-06-04: (H) 2:45 P.M. 6/4/26 TRANSMITTED TO GOVERNOR (House) - 2026-05-20: (H) CONCUR AM OF (S) Y32 N7 A1 (House) - 2026-05-20: (H) RESCINDED ACTION (CONCURRENCE) UC (House) - 2026-05-20: (H) CONCUR AM OF (S) Y30 N9 A1 (House) - 2026-05-20: (H) TITLE CHANGE: SCR 14 (House) - 2026-05-20: (H) CONCUR MESSAGE TAKEN UP (House) - 2026-05-20: (H) CONCUR MESSAGE RECEIVED (House) - 2026-05-20: (S) VERSION: SCS CSSSHB 13(STA) (Senate) - 2026-05-20: (S) TRANSMITTED TO (H) AS AMENDED (Senate) - 2026-05-20: (S) PASSED Y20 N- (Senate) - 2026-05-20: (S) READ THE THIRD TIME SCS CSSSHB 13(STA) (Senate) - 2026-05-19: (S) ADVANCED TO THIRD READING 5/20 CAL (Senate) - 2026-05-19: (S) STA SCS ADOPTED UC (Senate) - 2026-05-19: (S) READ THE SECOND TIME (Senate) - 2026-05-19: (S) RULES TO CALENDAR 5/19/2026 (Senate) - 2026-05-15: (S) FN3: ZERO(CED) (Senate) - 2026-05-15: (S) NR: GRAY-JACKSON, TILTON (Senate) - 2026-05-15: (S) AM: KAWASAKI (Senate) - 2026-05-15: (S) TITLE CHANGE: SCR 14 (Senate) - 2026-05-15: (S) STA RPT SCS 1AM 2NR NEW TITLE (Senate) - 2026-05-14: (S) Minutes (SSTA) (Senate) - 2026-05-14: (S) Moved SCS CSSSHB 13(STA) Out of Committee (Senate) - 2026-05-14: (S) STATE AFFAIRS at 03:30 PM BELTZ 105 (TSBldg) (Senate) - 2026-05-14: Audio/Video (House) - 2026-05-13: (S) CROSS SPONSOR(S): YUNDT, KAWASAKI, BJORKMAN, DUNBAR (Senate) - 2026-05-02: (S) Minutes (SSTA) (Senate) - 2026-05-02: (S) Heard & Held -- Please Note Time Change -- (Senate) - 2026-05-02: (S) STATE AFFAIRS at 10:00 AM BUTROVICH 205 (Senate) - 2026-05-02: Audio/Video (House) - 2026-04-28: (S) Minutes (SSTA) (Senate) - 2026-04-28: (S) Heard & Held (Senate) - 2026-04-28: (S) STATE AFFAIRS at 03:30 PM BELTZ 105 (TSBldg) (Senate) - 2026-04-28: Audio/Video (House) - 2026-03-18: (S) FN2: ZERO(CED) (Senate) - 2026-03-18: (S) DP: DUNBAR, GRAY-JACKSON, YUNDT (Senate) - 2026-03-18: (S) NR: MERRICK, OLSON (Senate) - 2026-03-18: (S) TITLE CHANGE: SCR 14 (Senate) - 2026-03-18: (S) CRA RPT SCS 2NR 3DP NEW TITLE (Senate) - 2026-03-17: (S) Moved SCS CSSSHB 13(CRA) Out of Committee (Senate) - 2026-03-17: (S) COMMUNITY & REGIONAL AFFAIRS at 01:30 PM BELTZ 105 (TSBldg) (Senate) - 2026-03-17: Audio/Video (House) - 2026-03-03: (S) Heard & Held (Senate) - 2026-03-03: (S) COMMUNITY & REGIONAL AFFAIRS at 01:30 PM BELTZ 105 (TSBldg) (Senate) - 2026-03-03: Audio/Video (House) - 2025-05-13: (S) CRA, STA (Senate) - 2025-05-13: (S) READ THE FIRST TIME - REFERRALS (Senate) - 2025-05-12: (H) VERSION: CSSSHB 13(CRA) (House) - 2025-05-12: (H) TRANSMITTED TO (S) (House) - 2025-05-12: (H) PASSED Y25 N15 (House) - 2025-05-12: (H) READ THE THIRD TIME CSSSHB 13(CRA) (House) - 2025-05-10: (H) COSPONSOR(S): FIELDS, GALVIN, JOSEPHSON, MINA (House) - 2025-05-10: (H) ADVANCED TO THIRD READING 5/12 CALENDAR (House) - 2025-05-10: (H) AM NO 5 FAILED Y17 N21 E2 (House) - 2025-05-10: (H) AM NO 4 FAILED Y15 N23 E2 (House) - 2025-05-10: (H) AM NO 3 FAILED Y16 N21 E2 A1 (House) - 2025-05-10: (H) AM NO 2 FAILED Y15 N23 E2 (House) - 2025-05-10: (H) AM NO 1 FAILED Y15 N23 E2 (House) - 2025-05-10: (H) CRA CS ADOPTED UC (House) - 2025-05-10: (H) READ THE SECOND TIME (House) - 2025-05-10: (H) MOVED TO BOTTOM OF CALENDAR (House) - 2025-05-10: (H) RULES TO CALENDAR 5/10/2025 (House) - 2025-05-02: (H) COSPONSOR(S): EISCHEID (House) - 2025-04-25: (H) FIN REFERRAL REMOVED (House) - 2025-04-25: (H) FN1: ZERO(CED) (House) - 2025-04-25: (H) DNP: PRAX, RUFFRIDGE (House) - 2025-04-25: (H) DP: HOLLAND, HALL, MEARS, HIMSCHOOT (House) - 2025-04-25: (H) CRA RPT CS(CRA) 4DP 2DNP (House) - 2025-04-24: (H) Minutes (HCRA) (House) - 2025-04-24: (H) Moved CSSSHB 139(CRA) Out of Committee (House) - 2025-04-24: (H) COMMUNITY & REGIONAL AFFAIRS at 08:00 AM BARNES 124 (House) - 2025-04-24: Audio/Video (House) - 2025-04-22: (H) Minutes (HCRA) (House) - 2025-04-22: (H) Heard & Held (House) - 2025-04-22: (H) COMMUNITY & REGIONAL AFFAIRS at 08:00 AM BARNES 124 (House) - 2025-04-22: Audio/Video (House) - 2025-04-15: (H) -- Invited & Public Testimony -- -- MEETING CANCELED -- (House) - 2025-04-15: (H) COMMUNITY & REGIONAL AFFAIRS at 08:00 AM BARNES 124 (House) - 2025-04-10: (H) Minutes (HCRA) (House) - 2025-04-10: (H) Heard & Held (House) - 2025-04-10: (H) COMMUNITY & REGIONAL AFFAIRS at 08:00 AM BARNES 124 (House) - 2025-04-10: Audio/Video (House) - 2025-03-27: (H) Minutes (HCRA) (House) - 2025-03-27: (H) Heard & Held (House) - 2025-03-27: (H) COMMUNITY & REGIONAL AFFAIRS at 08:00 AM BARNES 124 (House) - 2025-03-27: Audio/Video (House) - 2025-03-25: (H) Minutes (HCRA) (House) - 2025-03-25: (H) Heard & Held (House) - 2025-03-25: (H) COMMUNITY & REGIONAL AFFAIRS at 08:00 AM BARNES 124 (House) - 2025-03-25: Audio/Video (House) - 2025-03-10: (H) CRA, FIN (House) - 2025-03-10: (H) READ THE FIRST TIME - REFERRALS (House) - 2025-03-10: (H) SPONSOR SUBSTITUTE INTRODUCED (House) - 2025-01-22: (H) CRA, FIN (House) - 2025-01-22: (H) READ THE FIRST TIME - REFERRALS (House) - 2025-01-22: (H) PREFILE RELEASED 1/10/25 (House) ## Bill text - Enrolled HB 13, 2026-05-20: [HTML](https://www.akleg.gov/basis/Bill/Text/34?Hsid=HB0013Z), [PDF](https://www.akleg.gov/PDF/34/Bills/HB0013Z.PDF) - SCS CSSSHB 13(STA), 2026-05-15: [HTML](https://www.akleg.gov/basis/Bill/Text/34?Hsid=HB0013E), [PDF](https://www.akleg.gov/PDF/34/Bills/HB0013E.PDF) - SCS CSSSHB 13(CRA), 2026-03-18: [HTML](https://www.akleg.gov/basis/Bill/Text/34?Hsid=HB0013D), [PDF](https://www.akleg.gov/PDF/34/Bills/HB0013D.PDF) - CSSSHB 13(CRA), 2025-04-25: [HTML](https://www.akleg.gov/basis/Bill/Text/34?Hsid=HB0013C), [PDF](https://www.akleg.gov/PDF/34/Bills/HB0013C.PDF) - SSHB 13, 2025-03-10: [HTML](https://www.akleg.gov/basis/Bill/Text/34?Hsid=HB0013B), [PDF](https://www.akleg.gov/PDF/34/Bills/HB0013B.PDF) - HB 13, 2025-01-22: [HTML](https://www.akleg.gov/basis/Bill/Text/34?Hsid=HB0013A), [PDF](https://www.akleg.gov/PDF/34/Bills/HB0013A.PDF) ## Related bills - HB 28: EDU: SCHOOLS/TEACHERS/SCHOOL BD/LOAN PRGM (became law) - SB 178: EXPAND EARLY INTERVENTION SERVICES (became law) - SB 104: VEHICLES/BOATS: TRANSFER ON DEATH TITLE (became law) - SB 86: MONEY TRANSMISSION; VIRTUAL CURRENCY (became law) - HB 263: APPROP: OPERATING BUDGET;FUNDS;SUPP (signed) - HB 265: APPROP: MENTAL HEALTH BUDGET (signed) ## Sources - [Enrolled HB 13 (HTML)](https://www.akleg.gov/basis/Bill/Text/34?Hsid=HB0013Z) - [Enrolled HB 13 (PDF)](https://www.akleg.gov/PDF/34/Bills/HB0013Z.PDF) - [SCS CSSSHB 13(STA) (HTML)](https://www.akleg.gov/basis/Bill/Text/34?Hsid=HB0013E) - [SCS CSSSHB 13(STA) (PDF)](https://www.akleg.gov/PDF/34/Bills/HB0013E.PDF) - [SCS CSSSHB 13(CRA) (HTML)](https://www.akleg.gov/basis/Bill/Text/34?Hsid=HB0013D) - [SCS CSSSHB 13(CRA) (PDF)](https://www.akleg.gov/PDF/34/Bills/HB0013D.PDF) - [CSSSHB 13(CRA) (HTML)](https://www.akleg.gov/basis/Bill/Text/34?Hsid=HB0013C) - [CSSSHB 13(CRA) (PDF)](https://www.akleg.gov/PDF/34/Bills/HB0013C.PDF) - [SSHB 13 (HTML)](https://www.akleg.gov/basis/Bill/Text/34?Hsid=HB0013B) - [SSHB 13 (PDF)](https://www.akleg.gov/PDF/34/Bills/HB0013B.PDF) - [HB 13 (HTML)](https://www.akleg.gov/basis/Bill/Text/34?Hsid=HB0013A) - [HB 13 (PDF)](https://www.akleg.gov/PDF/34/Bills/HB0013A.PDF) ## Related - [HB 28: EDU: SCHOOLS/TEACHERS/SCHOOL BD/LOAN PRGM](https://policyrisk.com/state-bill/AK-HB28-34) - [SB 178: EXPAND EARLY INTERVENTION SERVICES](https://policyrisk.com/state-bill/AK-SB178-34) - [SB 104: VEHICLES/BOATS: TRANSFER ON DEATH TITLE](https://policyrisk.com/state-bill/AK-SB104-34) - [SB 86: MONEY TRANSMISSION; VIRTUAL CURRENCY](https://policyrisk.com/state-bill/AK-SB86-34) - [HB 263: APPROP: OPERATING BUDGET;FUNDS;SUPP](https://policyrisk.com/state-bill/AK-HB263-34) - [HB 265: APPROP: MENTAL HEALTH BUDGET](https://policyrisk.com/state-bill/AK-HB265-34) - [Alaska bills](https://policyrisk.com/states/alaska/bills) - [Alaska state hub](https://policyrisk.com/states/alaska) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/AK-HB13-34 (as of 2026-11-04).