FY2026-05 Amending Kodiak Island Borough Code Title 3 Revenue And Finance, Chapter 3.35 Real Property Tax, Section 3.35.050 Board Of Equalization1
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KODIAK ISLAND BOROUGH
ORDINANCE NO. FY2026-05
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 3.35.050 BOARD OF EQUALIZATION
WHEREAS, Senate Bill 179 was adopted by State of Alaska amending certain procedures for
municipal boards of equalization; and
WHEREAS, the Assembly finds that amendments to the current Board of Equalization
procedures in the Kodiak Island Borough Code are required to comply with the new State adopted
procedures; and
WHEREAS, the Assembly desires to harmonize the provisions of the Kodiak Island Borough
Code with the new State Statutory changes.
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 3.35.050(E)(4) and (E)(8)(c) of the Kodiak Island Borough Code of
Ordinances is amended to read as follows:
Section 3.35.050 Board of Equalization.
(E)(4). Burden of Proof. The burden of proof rests with the appellant, who must convince the
board by a preponderance of evidence that the valuation appealed from is unequal, excessive,
improper, or undervalued based on the facts stated in a written appeal or proven at the appeal
hearing in accordance with subsections (E)(5) and (E)(7) of this section. if the val tieR is fr,uRd
to be tE)e !E)w, the beaFd may raise the assess.,,on+ . The board of equalization may not raise
the assessment in the current year unless requested to do so by the appellant. If the
appellant provides a long form fee appraisal to support the appellant's valuation and the
board of equalization does not find in favor of the appellant, the board shall make specific
findings on the record to support its decision. The borough shall make available to the
appellant all reasonably pertinent documents requested for presentation of the appeal, including
but not limited to documents presented or requested by the board of equalization for presentation
of the appeal in accordance with subsection (C)(5) of this section.
(E)(8)(c) Decisions The board may decide the appeal after the presentations, or it may defer a
decision no later than 30 days after the hearing date. Final board action shall be taken by motions
Ordinance No. FY2026-05
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that set out specific findings of fact at the meeting and shall not be reconsidered, amended, or
rescinded by the board. Only one motion may be on the floor at a time, and the board shall vote
on the motions until its findings are established. The vote must be taken and entered in the
permanent record of the proceedings. The motions available for the board are:
i. Motion to uphold the assessor's valuation.
ii. Motion to reduce the assessment.
iii. Motion to increase the assessment.. ,but only if it is requested by the appellant.
iv. Motion to dismiss the appeal.
v. Motion to defer the decision.
vi. Or any other motion set out in Alaska Statutes and regulations governing board of equalization
appeals.
Effective Date: This ordinance takes effect upon adoption.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS EIGHTEENTH DAY OF SEPTEMBER, 2025
KODIAK ISLAND BOROUGH
Scott Arndt, Mayor
Introduced by: Manager
First reading: 09/04/2025
Second reading/public hearing: 09/18/2025
ATTEST:
Nova M. Javier, MMCI Borough Clerk
VOTES:
Ayes: Ames, Griffin, Johnson, LeDoux, and Whiteside
Absent: Smiley
Clerk's note: There was a one seat vacancy on the Assembly.
Ordinance No. FY2026-05
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