An Act relating to an optional municipal tax exemption for the homes of volunteer firefighters and volunteer providers of emergency medical services or mobile intensive care paramedic services; and providing for an effective date.

HB 286 allows Alaska municipalities to optionally provide a property tax exemption for the homes of volunteer firefighters and emergency medical services providers. Specifically, it permits cities or boroughs to exempt up to $10,000 of a property’s assessed value from taxation for eligible residents who are certified by the state to provide fire fighting, emergency medical, or mobile intensive care services. The exemption applies only to properties owned and occupied as a permanent residence by qualifying volunteers, with a maximum of two exemptions per property. Municipalities may choose whether to implement this provision, and the bill takes immediate effect.