FY2026-06 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 Regarding Definitions1
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KODIAK ISLAND BOROUGH
ORDINANCE NO. FY2026-06
AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH 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 REGARDING DEFINITIONS
WHEREAS, the Kodiak Island Borough Code uses the Alaska Permanent Fund Dividend
eligibility as a measure of residency for purposes of the senior real property tax exemption; and
WHEREAS, the number of days of physical presence in the State of Alaska required for
purposes of residency eligibility for the Alaska Permanent Fund Dividend is stated as 180 days
while the current provisions in the Kodiak Island Borough Code require 185 days presence; and
WHEREAS, the Assembly desires to harmonize the provisions of the Kodiak Island Borough
Code with the number of days required by the State of Alaska for Alaska Permanent Fund
Dividend eligibility.
NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND
BOROUGH that:
Section 1: This ordinance is of a general and permanent nature and shall become a part of the
Kodiak Island Borough Code of Ordinances.
Section 2: That section 3.35.030 of the Kodiak Island Borough Code of Ordinances is amended
to read as follows:
3.35.030 Real and property exempted from taxation.
(A) 7. Definitions. For purposes of subsection (A)(6) of this section only, the following
words are defined as:
"Disabled veteran" shall mean a disabled person separated from the military service of
the United States under a condition that is not dishonorable who is a resident of the state,
whose disability was incurred or aggravated in the line of duty in the military service of
the United States, and whose disability has been rated as 50 percent or more by the
branch of service in which that person served or by the United States Department of
Veterans Affairs.
"Primary residence and permanent place of abode" shall mean a dwelling which is owned
by and in which the person resides at least a-6-5180 days in the year prior to the exemption
year and, when absent, the dwelling is not leased or rented to another.
"Resident" shall mean a person who has a fixed habitation in the Kodiak Island Borough
for at least days per calendar year, and when absent, intends to return to the
Ordinance No. FY2026-06
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borough and does not claim residency outside the borough or claim a resident exemption
in another state or country, or other borough of Alaska or take action or is absent under
circumstances inconsistent with the intent to remain and make a home indefinitely in the
borough.
"Widow or widower" shall mean the surviving un-remarried spouse.
Effective Date: This ordinance takes effect upon adoption.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS TWENTY FIRST DAY OF AUGUST, 2025
KODIAK ISLAND BOROUGH
Scott Arndt, Borough Mayor
Introduced by: Manager
First reading: 08/07/2025
Second reading/public hearing: 08/21/2025
ATTEST:
ova M. Javier, MMCjEiorough Clerk
VOTES:
Ayes: Griffin, Johnson, LeDoux, Sharratt, Smiley, Whiteside, and Ames
Noes: None
Ordinance No. FY2026-06
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