HB 13 Alaska House · 34th Legislature (2025-2026)

An Act relating to optional municipal property tax exemptions for real property owned and occupied by volunteer certified or licensed providers of fire fighting, emergency medical, mobile intensive care paramedic services, or hazardous materials response services; relating to optional municipal property tax exemptions for certain long-term rental units, certain mobile home parks, real property rented to low-income families, real property owned and occupied as a permanent place of abode, and real property owned by first-time homebuyers; and relating to municipal tax refunds.

HB 13 would allow Alaska municipalities to create optional property tax exemptions for specific housing types. It enables cities to exempt long-term rental units (90+ days), mobile home parks (for 10 years after construction), low-income rentals (rent ≤30% of local median income), owner-occupied homes, and first-time homebuyers' residences. Municipalities would decide whether to implement these exemptions via local ordinance, with no requirement to do so. The bill directly affects property owners in these categories and local governments managing tax policy.

Issues: ✓ Housing

Bill status signed all 5 stages cleared

Introduction

Mar 2025

Committee Review

May 2026

House Passage

May 2025

Senate Passage

May 2026

Signed into Law

Jul 2026

Introduced Mar 10, 2025 Signed Jul 3, 2026

Maddy AI version diff · 2 comparisons

What changed between versions

HB 13 → SSHB 13 · 4 edits

MODERATE

The bill was converted into a sponsor substitute (SSHB), adding five new co-sponsors and updating the introduction date. The primary policy change is the addition of two new tax exemption categories: one for real property owned and occupied as a permanent place of abode, and another for residential real property owned by first-time homebuyers. The bill also updated the title to reflect these new exemptions.

Scope change

The bill's scope expanded to include two new categories of property eligible for municipal tax exemptions: permanent residences and first-time homebuyer properties.

ELIGIBILITY

Added eligibility for tax exemptions on real property owned and occupied as a permanent place of abode.

Added eligibility for tax exemptions on residential real property owned by first-time homebuyers.

Updated the bill title to include the new exemption categories for permanent abodes and first-time homebuyers.

TECHNICAL

Changed the bill status from 'House Bill' to 'Sponsor Substitute' and added five new co-sponsors.

Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

May 20, 2026

Upper · Passed

(S) TRANSMITTED TO (H) AS AMENDED

upper

May 20, 2026

Upper · Passed

(S) PASSED Y20 N-

upper

May 19, 2026

Upper · Passed

(S) STA SCS ADOPTED UC

upper

May 14, 2026

Upper · Passed

(S) Moved SCS CSSSHB 13(STA) Out of Committee

upper

Mar 17, 2026

Upper · Passed

(S) Moved SCS CSSSHB 13(CRA) Out of Committee

upper

May 12, 2025

Lower · Passed

(H) TRANSMITTED TO (S)

lower

May 12, 2025

Lower · Passed

(H) PASSED Y25 N15

lower

May 10, 2025

Amended

(H) AM NO 5 FAILED Y17 N21 E2

lower

May 10, 2025

Amended

(H) AM NO 4 FAILED Y15 N23 E2

lower

May 10, 2025

Amended

(H) AM NO 3 FAILED Y16 N21 E2 A1

lower

May 10, 2025

Amended

(H) AM NO 2 FAILED Y15 N23 E2

lower

May 10, 2025

Amended

(H) AM NO 1 FAILED Y15 N23 E2

lower

May 10, 2025

Lower · Passed

(H) CRA CS ADOPTED UC

lower

Apr 25, 2025

Committee

(H) FIN REFERRAL REMOVED

lower

Apr 24, 2025

Lower · Passed

(H) Moved CSSSHB 139(CRA) Out of Committee

lower

Mar 10, 2025

Introduced

(H) SPONSOR SUBSTITUTE INTRODUCED

lower

1 primary · 9 co-sponsors