Alaska § 29.45.052 - Tax deferral for primary residences.
Full text of Alaska Alaska Statutes § 29.45.052 — Tax deferral for primary residences., with citation guidance and answers to common questions.
§ 29.45.052. Tax deferral for primary residences.
(a) A municipality may by ordinance provide for the deferral of all taxes on property that is owned, in whole or in part, by an individual (1) who occupies and has occupied the property for at least 10 consecutive years as the individual's primary residence; and
(2) whose income is at or below federal poverty guidelines for the state set by the United States Department of Health and Human Services.
(b) An individual must apply for each year that a deferral is sought and supply proof of eligibility for the deferral for that year in accordance with requirements set out in the ordinance that authorizes the deferral. Taxes for a year that are deferred do not become payable until ownership of the property is transferred from the individual who obtained the deferral. A municipality that provides for a deferral of property taxes under this subsection may not impose interest on the taxes deferred between the time the deferral is granted and the time the taxes become payable.
Source: official Alaska text · Last verified 2026-08-27
Frequently Asked Questions About Alaska § 29.45.052
What does Alaska Statutes § 29.45.052 cover?
Section 29.45.052 ("Tax deferral for primary residences.") is part of the Alaska Statutes, the codified statutory law of Alaska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alaska § 29.45.052?
A common citation format is "Alaska Statutes § 29.45.052" (Alaska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alaska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alaska official source linked on this page or consult a licensed Alaska attorney.
How does Alaska § 29.45.052 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alaska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alaska.