FY2026-08 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 Good Cause Appeal Hearings1
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KODIAK ISLAND BOROUGH
ORDINANCE NO. FY2026-08
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 GOOD CAUSE APPEAL HEARINGS
WHEREAS, when a claimant for a tax exemption files the application after the deadline, the
Assessor is required to deny the exemption as late filed without reviewing the content of the
application, subject to the right of the claimant to make good cause appeal to justify excusing the
lateness of the application; and
WHEREAS, AS 29.45.030(f) and Kodiak Island Borough Code 3.35.030(D) provide for the
governing body to determine whether there is good cause for a claimant's failure to timely file an
application for exemption; and
WHEREAS, the Kodiak Island Borough Code does not currently identify the process to be
followed for processing good cause appeals to the governing body.
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 personal property exemption from taxation.
D. In the event that a claimant fails to apply for a senior exemption as provided by AS
29.45.030(e) by January 15th of the assessment year for which the exemption is sought, the
assessor shall resect the application as untimely and notify the claimant of their right to appeal to
the borough assembly within 30 days. tThe borough assembly for good cause shown may waive
the claimant's failure to make timely application for the exemption for that year and if the assembly
finds good cause for the failure to make a timely filing the assessor shall accept the application,
as if timely filed, and review the application subject to the provisions contained in AS 29.45.030(e).
1. A waiver may only be granted for the year in which an application is filed. A delay in filing an
application shall be presumed to lack good cause for the delay and may be denied unless the
assembly finds good cause for the delay as defined in subsection (D)( ) of this section.
Ordinance No. FY2026-08
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2. Process for appeals.
a. A claimant who files an appeal seeking a good cause determination by the borough
assembly shall file with the assessor a written notice of appeal of denial of senior or disabled
veteran exemption, specifically stating the reason for good cause.
b. The appeal must be received by the assessor no later than 30 days before the scheduled
hearing as noted in the assessor's denial letter.
c. The claimant will present to the assessor any documentation they deem necessary to
provide evidence of good cause. All documentation will be considered confidential and not be
made public.
3. Appeal hearing — notice of preparation of record.
a. The assembly shall hold an appeal hearing on the appeal at its first regular meeting no
later than 60 days after tax statements are mailed. If there are multiple appeals or additional
time is required, one or more appeals may be continued to the next regular or special meeting.
b. Once the hearing is scheduled, the assessor shall notify the claimant by mail, and by email
if provided, about the time and location for the hearing. The notification will also outline the
decision being appealed, details about the hearing procedure, and the deadline for appointing
an authorized representative.
c. The assessor is responsible for compiling the appeal record. Given the sensitive
information included in the appeal record, it will remain confidential and will solely be utilized
by the assembly during the appeal hearing.
d. The issue on appeal is limited to whether the claimant had good cause for the late filing.
The merits of the aaolication shall not be considered or decided on a aood cause aageal.
4. Hearing.
a. All parties must appear in person at the hearing before the assembly. Only the claimant
who have filed an appeal seeking a good cause determination or their authorized
representative who was appointed at least three days before the hearing may present oral
argument. Oral argument shall be subject to the following order and time limitations:
i. Claimant will be allowed not to exceed three minutes to make oral arauments.
ii. Assessor will be allowed not to exceed three minutes to make oral arguments.
iii. Claimant will be allowed for a rebuttal not to exceed two minutes directed solely to
the issues raised by the assessor.
iv. Assessor will be allowed to address the rebuttal by the appellant not to exceed two
mini itac
V. Assemblv members may ask auestions. throuah the oresidina officer. of either the
claimant or the assessor at anytime.
vi. After the opportunity for questions, the assembly may consider a motion to decide
whether the appellant had a good cause for late filing.
b. Failure to observe the above procedures in a hearing shall not affect the validity of the
decision so Iona as the claimant or their representative has had a reasonable oaoortunity to be
haarrl
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c. The assembly shall decide the appeal upon the appeal record and the written and oral
argument presented on the appeal.
d. The clerk shall notice the claimant with a written decision no later than five days after the
hearing. The assembly's determination shall be the final administrative decision which may be
appealed to the superior court under Rule 602 of the Alaska Rules of Appellate Procedure
within 30 days from the date of distribution of the written decision.
e. If the assembly finds good cause the assessor shall review and process the application
as if it were timely filed.
5. Standard for review. "Good cause" shall mean extraordinary circumstances beyond the
control of the applicant, including but not limited to a medical condition or disability, impaired
mental capacity, family emergency, death in the family, or similar serious condition or event that
substantially impaired the applicant's ability to file a timely application. "Good cause" shall not
mean late filing due to the applicant's inadvertence, oversight, or lack of knowledge regarding the
filing requirements or deadline, financial hardship, or failure to pick up or read mail or to make
arrangements for an appropriate and responsible person to pick up or read mail.
Effective Date: This ordinance takes effect upon adoption.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS SECOND DAY OF OCTOBER, 2025
KODIIAAK ISLAND BOROUGH
��
Scott Arndt, Borough Mayor
Introduced by: Manager
First reading: 09/18/2025
Second reading/public hearing: 10/02/2025
VOTES:
AT ST:
AN -A A flatk>\
N va M. Javier, MMC, orough Clerk
Ayes: Johnson, LeDoux, Smiley, Whiteside, Ames, and Griffin
Noes: None
1 vacant seat on the Assembly
Ordinance No. FY2026-08
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