The AlN/GaN/sapphire heterostructures with AlN gate film thickness of 3-35 nm were characterized by using photoreflectivity (PR) and photoluminescence (PL) spectroscopy. A model of electronic transitions responsible for the emission band involved is also proposed. It was found that the increase of the AlN gate film thickness beyond a critical value lead to a sharp decrease in exciton resonance in PR and PL spectra.