22nd Alaska State Legislature
Information from Representative Vic Kohring

Click image for large 5'' x 7'' picture, 91.34k Session:
State Capitol, Room 24
Juneau, AK 99801-1182
Phone: (907) 465-2186
Fax: (907) 465-3818

600 East Railroad Avenue
Wasilla, AK 99654
Phone: (907) 373-1842
Fax: (907) 373-4729

Sponsor Statement for HB 217
Municipal Property Assessment and Tax

An Act relating to municipal property assessment and taxation; and providing for an effective date.
Released: March 19, 2001
Contact: Karen Bretz, Legislative Aide to Rep. Vic Kohring
at (907) 465-2186

AS 29.45.090 and AS 29.45.110 deal with the manner in which property, both real and personal, is assessed and taxed. Currently, under AS 29.45.090(a) all municipalities must assess and tax all property within their boundaries in the same manner.

House Bill 217 eliminates the requirement that municipalities assess and tax all property in the same manner. HB 217 adds a subsection to AS 29.45.110 that permits municipalities to classify property based on use and to apply different rates of taxation, assessment standards, or exemptions for different classes of property.

This bill recognizes that because of their diversity, Alaska's communities operate most efficiently when each can control its municipal functions as much as possible. Taxation is a municipal function. HB 217 simply allows municipalities to exercise self-governance and local control over the manner in which property within their jurisdictions is assessed and taxed.

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