Bill

Bill > SB179


AK SB179

AK SB179
Muni Property Tax/telecomm Tax; Xfer Tax


summary

Introduced
01/16/2024
In Committee
05/14/2024
Crossed Over
04/03/2024
Passed
05/15/2024
Dead
Signed/Enacted/Adopted
10/09/2024

Introduced Session

33rd Legislature

Bill Summary

An Act relating to municipal property tax; relating to assessment of property, boards of equalization, and certification of assessors; prohibiting municipalities from levying a tax on the transfer of real property; prohibiting the state from levying a tax on the transfer of real property; relating to municipal taxation of mobile telecommunications services; and providing for an effective date.

AI Summary

This bill prohibits municipalities and the state from levying a sales or use tax on the transfer of real property. It also amends provisions related to the assessment and taxation of farm property, including allowing an exemption for farm land and structures used for farming activities. The bill requires municipalities to use certified assessors and establishes standards for assessing the full and true value of property. It also makes changes to the composition and procedures of municipal boards of equalization. The bill takes effect on various dates, with the majority of provisions becoming effective on January 1, 2025.

Committee Categories

Government Affairs

Sponsors (6)

Last Action

EFFECTIVE DATE(S) OF LAW SEE CHAPTER (on 10/09/2024)

bill text


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