FY2022-06 Amending Kodiak Island Borough Code Title 3 Revenue And Finance, Chapter 3.35 Real Property Tax, Section 3.35.030 Real And Personal Property Exempted From Taxation
Kodiak Island Borough, Alaska Ordinance No. FY2022-06
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Introduced by: Borough Manager thru the Mayor 1
Drafted by: Borough Assessor 2
Introduced on: 10/21/2021 3
Public Hearing Date: 11/04/2021 4
Adopted on: 11/04/2021 5
KODIAK ISLAND BOROUGH 6
ORDINANCE NO. FY2022-06 7
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AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH AMENDING 9
KODIAK ISLAND BOROUGH CODE TITLE 3 REVENUE AND FINANCE, CHAPTER 3.35 10
REAL PROPERTY TAX, SECTION 3.35.030 REAL AND PERSONAL PROPERTY EXEMPTED 11
FROM TAXATION 12
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WHEREAS, Kodiak Island Borough Code 3.35.030 provides Real and Personal Property 14
Exempted from Taxation; and 15
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WHEREAS, this ordinance would bring this section more in line with Alaska Statutes; and 17
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WHEREAS, this ordinance will address the administrative review process as outlined in the 19
State Assessor’s audit. State of Alaska Superior Courts Decision; and 20
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WHEREAS, the Assembly desires to clarify that senior and disabled veteran property tax 22
exemption applications must be filed and reviewed by the assessor each year regardless of 23
whether there has been a change in ownership, residency or status. 24
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NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND 26
BOROUGH that: 27
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Section 1: This ordinance is of a general and permanent nature and shall become a part of the 29
Kodiak Island Borough Code of Ordinances. 30
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Section 2: That section 3.35.030 (D) and (E) of the Kodiak Island Borough Code of Ordinances 32
is amended to read as follows: 33
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3.35.030 Real and personal property exempted from taxation. 35
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D. In the event that a claimant fails to apply for a senior exemption as provided by AS 37
29.45.030(e) by January 15th of the assessment year for which the exemption is 38
sought, the borough assessor assembly for good cause shown may waive the 39
claimant’s failure to make timely application for the exemption for that year and if the 40
assembly finds good cause for the failure to make a timely filing the borough 41
assessor shall accept the application, as if timely filed, subject to the provisions 42
contained in AS 29.45.030(e). 43
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1. A waiver may only be granted for the year in which an application is filed. A delay in filing 45
an application shall be presumed to lack good cause for the delay and may be denied 46
Kodiak Island Borough, Alaska Ordinance No. FY2022-06
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unless the assembly finds good cause for the delay as defined in subsection (D)(2) 47
of this section. 48
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2. “Good cause” shall mean extraordinary circumstances beyond the control of the 50
applicant, including but not limited to a medical condition or disability, impaired mental 51
capacity, family emergency, death in the family, or similar serious condition or event that 52
substantially impaired the applicant’s ability to file a timely application. “Good cause” shall 53
not mean late filing due to the applicant’s inadvertence, oversight, or lack of knowledge 54
regarding the filing requirements or deadline, financial hardship, or failure to pick up or 55
read mail or to make arrangements for an appropriate and responsible person to pick up 56
or read mail. 57
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E. Applications for Exemptions. The borough assessor shall grant or deny all applications for 59
exemptions, except for community purpose exemptions, which must be granted by the 60
borough assembly. 61
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1. Strict Enforcement of Deadlines to File an Exemption Application and Annual Certification. 63
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a. Properties qualifying for an exemption under this section must be owned and in use 65
on January 1st of the applicable tax year. There shall be no proration of taxes under 66
this section. 67
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b. Written application for real property exemptions under this section, including any 69
required supporting documentation, must be received by the assessor no later than 70
January 15th of the tax year in which the exemption is requested. 71
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c. Once an exemption based upon the use of the property has been approved, the 73
assessor will review the subject property’s exempt status annually, and may require 74
the exempt party to provide annual certification that the exempt use of the property 75
remains consistent with the use described and approved in the original application. 76
Senior and disabled veteran exemptions must be reapplied for on or before January 77
15 and reviewed by the assessor annually. 78
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d. Reapplication for the exemption shall be required upon any change in the ownership 80
or use of the property, and shall meet the deadlines prescribed under this chapter. 81
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e. The deadline for filing an application for exemption, filing a reapplication if 83
necessary, requesting an administrative review from the assessor, and filing an 84
appeal to court shall be strictly enforced and shall not be waived except as provided 85
by subsection D of this section. 86
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f. If the assessor determines that a property is not eligible for an exemption, all taxes, 88
penalty, and interest due for all tax years, beginning with the first year that the 89
property should have been subject to taxation, shall become due and owing. 90
Kodiak Island Borough, Alaska Ordinance No. FY2022-06
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g. No exemption shall be available under this section if, by the determination of the 91
assessor, the subject property has been conveyed to the applicant for the primary 92
purpose of obtaining the exemption. 93
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Effective Date: This ordinance takes effect upon adoption. 95
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ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH 97
THIS FOURTH DAY OF NOVEMBER 2021. 98
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VOTES: 101
Ayes: Arndt, Delgado, Griffin, Smiley, Smith, Turner, and Williams 102
Notes: None. 103