AK SB183

Expands municipal property tax exemption eligibility to include widows and widowers under age 60 of disabled veterans who died from service-connected causes while serving in U.S. armed forces or National Guard.

Allows municipalities to prorate the $150,000 exemption for seniors and widows/widowers in the year they reach the qualifying age (65 for seniors, 60 for widow/widower).

Permits municipalities by voter-approved ordinance to exempt property value exceeding $150,000 for seniors 65+, disabled veterans, and qualifying widows/widowers.

Requires disabled veterans claiming exemptions to provide evidence of their disability rating.

Effective date: January 1, 2017.