FY2023-01 Certified Values and Tax Levy1
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Introduced by: Borough Manager Thru The Mayor
Drafted by: Finance Director
Introduced on: 05/19/2022
Amended on: 06/02/2022
Public Hearing on:06/02/2022
Adopted on:06/02/2022
KODIAK ISLAND BOROUGH
ORDINANCE NO. FY2023-01
A ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH RECEIVING THE
2022 CERTIFIED REAL AND PERSONAL PROPERTY TAX ROLL, LEVYING AD VALOREM
PROPERTY TAXES FOR TAX YEAR 2022 CONSISTING OF AN AREAWIDE TAX, WOMEN'S
BAY FIRE AREA TAX, A WOMEN'S BAY ROAD SERVICE AREA TAX, A BAY VIEW ROAD
SERVICE AREA TAX, A TAX IN FIRE PROTECTION SERVICE AREA NO. 1, A MONASHKA
BAY ROAD SERVICE AREA TAX, A TAX IN SERVICE AREA NO. 1 ROADS, A WOODLAND
ACRES STREET LIGHT SERVICE AREA, A TAX IN THE SERVICE AREA NO. 2, A TAX IN
THE KIB AIRPORT FIRE SERVICE AREA, A TAX IN THE TRINITY ISLANDS STREET LIGHT
SERVICE AREA, AND A TAX IN THE MISSION LAKE TIDE GATE SERVICE AREA; LEVYING
COMMERCIAL AIRCRAFT TAX PROVIDING FOR THE COLLECTION OF TAXES DUE IN
2022; AND SETTING THE DATE WHEN TAXES BECOME DELINQUENT
WHEREAS, the Kodiak Island Borough Assembly exercises its power to assess, levy, and
collect property taxes as provided in AS Chapter 29.45 and KIBC Title 3.35; and
WHEREAS, the Assembly wishes to acknowledge receipt of the 2022 Certified Real Property
Roll and Business Personal Property Roll as certified by the Assessor on May 13, 2022; and
WHEREAS, AS 29.45.240(a) calls for the Borough to annually set the rate of tax levy, date of
equalization and date when taxes become delinquent by resolution; and
WHEREAS, KIBC 3.25.010 calls for the Borough to annually set the tax levy by ordinance, and
WHEREAS, KIBC 3.15.60 calls for the rate of levy to be determined by June 10 each year, and
WHEREAS, AS 29.45.240(a) calls for the rate of levy to be determined by June 15 each year;
and
WHEREAS, in accordance with AS 29.45.240, KIBC 3.35.010 and KIBC 3.35.120, the
Assembly now wishes to set the 2022 tax year rates of levy and date when taxes become
delinquent.; and
NOW, THEREFORE, BE IT RESOLVED BY THE ASSEMBLY OF THE KODIAK ISLAND
BOROUGH that:
Section 1. Certified Roll Acknowledged. The Assembly hereby acknowledges the
2022 Certified Real Property Roll and Business Personal Property Roll as certified by the
Borough Assessor on May 13, 2022 and presented to the Assembly May 19, 2022 and
uses that roll as the basis for levy of property taxes for 2022. A copy of the certification is
attached hereto as Exhibit A. The complete roll is available in the Borough Assessor's
office.
Kodiak Island Borough, Alaska
Ordinance No. FY2023-01
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Section 2. Areawide Tax. There is hereby levied upon all taxable real property in the
Kodiak Island Borough, a property tax consisting of a tax allocated to the Kodiak Island
Borough General Fund at the rate of 1.18 mills; a tax allocated to the Educational Support rl
Fund at the rate of 7.88 mills; a tax allocated to the Debt Service Fund at the rate of 1.36 U
mills; and a tax allocated to the Renewal and Replacement Fund at the rate of 0.33 mills;
for a total areawide tax levy of 10.75 mills for the tax year 2022, based upon the net taxable
roll for real property in the amount of $1,356,823,091 and personal property in the amount
of $159,819,657 producing areawide taxes of $16,303,909.
Section 3. Women's Bay Road Service Area. There is hereby levied upon all taxable
real property within the Women's Bay Road Service Area, a property tax of 2.50 mills for
service area purposes, in addition to the tax levied in Section 2 above, for the tax year
2022, based on the net taxable roll for real property in the amount of $89,184,400 and
personal property in the amount of $2,065,642 producing taxes for this service area of
$228,125.
Section 4. Service Area No. 1 Roads. There is hereby levied upon all taxable real
property in the Service Area No. 1 Roads Service Area a property tax of 1.50 mills for
service area purposes, in addition to the tax levied in Sections 2 and 3, above, for the tax
year 2022, based on the assessment roll for real property in the amount of $295,546,387
and personal property in the amount of $9,179,884 producing taxes for this service area
of $457,089.
Section 5. Monashka Bay Road Service Area. There is hereby levied upon all
taxable real property in the Monashka Bay Road Service Area a property tax of 1.99 mills
for service area purposes, in addition to the tax levied in Sections 2, 3 and 4 above, for
the tax year 2022, based on the net taxable roll for real property in the amount of
$27,782,800 and personal property in the amount of $191,500 producing taxes for this
service area of $55,669.
Section 6. Bay View Road Service Area. There is hereby levied upon all taxable real
property in the Bay View Road Service Area, a property tax of 1.47 mills for service area
purposes, in addition to the tax levied in Sections 2, 3, 4 and 5 above, for the tax year
2022 based on the net taxable roll for real property in the amount of $10,729,200 and
personal property in the amount of $0 producing taxes for this service area of $15,772.
Section 7. Fire Protection Area No. 1 Service Area. There is hereby levied upon all
taxable real property in the Fire Protection Area No. 1 Service Area a property tax of 1.50
mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5 and 6
above, for the tax year 2022, based on the net taxable roll for real property in the amount
of $444,734,784 and personal property in the amount of $9,405,192 producing taxes for
this service area of $681,210.
Section 8. Women's Bay Fire Area. There is hereby levied upon all taxable real
property in the Women's Bay Fire Service Area, a property tax of 1.25 mills for fire area
service in addition to the tax levied in Sections 2, 3, 4, 5, 6 and 7 above, for the tax year
2022 based on the net taxable roll for real property in the amount of $92,948,600 and
personal property in the amount of $2,065,642 producing taxes for this service area of
$118,768.
Section 9. Service Area No. 2. There is hereby levied upon all taxable real property
in the Service Area No. 2 a property tax of zero mills for service area purposes, in addition
to the tax levied in Sections 2, 3, 4, 5, 6, 7 and 8 above, for the tax year 2022, based on
Kodiak Island Borough, Alaska
Ordinance No. FY2023-01
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the net taxable roll for real property in the amount of $0.00 and personal property in the
amount of $0.00 producing taxes for this service area of $0.00.
Section 10. KIB Airport Fire Service Area. There is hereby levied upon all taxable real
property in the KIB Airport Fire Service Area a property tax of 1.25 mills for service area
purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8 and 9 above, for the
tax year 2022, based on the net taxable roll for real property in the amount of $13,427,100
and personal property in the amount of $2,902,587 producing taxes for this service area
of $20,412.
Section 11. Woodland Acres Street Light Service Area. There is hereby levied upon
all taxable real property in the Woodland Acres Street Light Service Area a property tax of
0.10 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6,
7, 8, 9 and 10 above, for the tax year 2022, based on the net taxable roll for real property
in the amount of $57,989,150 and personal property in the amount of $603,407 producing
taxes for this service area of $5,859.
Section 12. Trinity Islands Street Light Service Area. There is hereby levied upon all
taxable real property in the Trinity Islands Street Light Service Area a property tax of 0.15
mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8,
9, 10 and 11 above, for the tax year 2022, based on the net taxable roll for real property
in the amount of $13,255,300 and personal property in the amount of $0 producing taxes
for this service area of $1,988.
Section 13. Mission Lake Tide Gate Service Area. There is hereby levied upon all
taxable real property in the Mission Lake Tide Gate Service Area a property tax of 0.25
mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8,
9, 10, 11 and 12 above, for the tax year 2022, based on the net taxable roll for real property
in the amount of $6,404,900 and personal property in the amount of $0 producing taxes
for this service area of $1,601.
Section 14. Commercial Aircraft Tax. These areawide and service area levies made
above are separate from and in addition to the property tax levied on aircraft by Section
3.40.070 of the Kodiak Island Borough Code. This tax shall be levied on the following
schedule:
Kodiak Island Borough, Alaska
Ordinance No. FY2023-01
Page 3 of 4
FIXED WING
ROTOCRAFT
Gross Lbs
Annual Tax
Gross Lbs
Annual Tax
Non Flyable
$50
0-1,000
$100
0-2,000
$400
1,001-2,000
$200
2,001-3,000
$800
2,001-3,000
$400
3,001-4,000
$1,000
3,001-4,000
$600
4,001-7,000
$1,400
4,001-5,000
$800
7,001-12,500
$1,600
5,001-6,000
$1,000
6,001-7,000
$1,200
7,001-8,000
$1,300
8,001-10,000
$1,400
10,001-12,500
$1,500
Kodiak Island Borough, Alaska
Ordinance No. FY2023-01
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Section 15. Delinquent Date Established. The billing date for taxes levied pursuant
to the provisions of this ordinance shall be July 1, 2022. In accordance with KIBC
3.35.120, the taxes set out in this resolution shall become due on October 15, 2022 if
made in a single payment; or if made in two payments half due on August 15, 2022 and
half due on November 15, 2022. Should due date fall on a Saturday, Sunday or holiday,
the due date shall be the next business day. Said taxes shall be delinquent unless paid
before 5:00 p.m. local time, on the due date. Payments may be accepted based on a
timely postmark only if the return receives a United States Postal Service cancellation on
or before the due date.
Effective Date. This ordinance shall be effective upon adoption.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS SECOND DAY OF JUNE, 2022
KODIAK ISLAND OUGH
A TEST:
Will
Rob s, Mayor
Nova M. Javier, Inte m Borough Clerk
VOTES:
Ayes: Arndt, Delgado, Griffin, Smiley, Smith, Turner
Absent: Williams
Kodiak Island Borough, Alaska
Ordinance No. FY2023-01
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