An Act relating to municipal exemptions from fees for landfills or dumping areas; and relating to optional municipal property tax exemptions.

HB 291 allows Alaska municipalities to create fee exemptions for waste disposal at landfills or dumping areas when properties are being rehabilitated or renovated. It also gives municipalities the option to establish property tax exemptions for specific groups, including seniors (65+), disabled veterans, and eligible widows/widowers, with exemptions exceeding $75,000 requiring voter approval. The bill specifies eligibility criteria for both exemptions, such as properties in deteriorating areas or requiring environmental remediation, and mandates written application processes through local ordinances. Municipalities must define these provisions via ordinances to qualify for the fee or tax relief.