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1984-34 Opposing House Bill No. 255.KODIAK ISLAND BOROUGH RESOLUTION NO. 84 -34 -R A RESOLUTION OF THE KODIAK ISLAND BOROUGH ASSEMBLY OPPOSING HOUSE BILL N0. 255. WHEREAS, House Bill No. 255 reads as follows: "An Act relating to the exemption of residential property from the property tax." Section 1. AS 29.53.025 (a) is amended to read: (a). A munici alit (MUNICIPALITY) partially exempt residential ITf) may exclude y r exempt or ratified by the voters at a regular or f taxation orspecialelection. (ANaEXCLU- SION OF EXEMPTION AUTHORIZED BY THIS SECTION MAY NOT EXCEED $10,000 FOR ANY ONE RESIDENCE)," and WHEREAS, the Kodiak Island Borough Assembly has researched said Bill and has explored both the pros and cons and its potential ramifications and probable impact on the taxpayers of the Kodiak Island Borough; and WHEREAS, said potential ramifications and probable impacts of House Bill No. 255 relate to major losses in the tax base thusly a loss or reduction in bond rating; loss of State matching funds, i.e. full value determination percentage match and senior citizens' exemption match; and a tax burden shift to commercial, agricultural, and undeveloped properties; and WHEREAS, the result of this legislation could mean that boroughs in the state that enjoy gas and oil taxation could shift taxation from residen- tial property to gas and oil and ultimately erode the state -wide tax base and adversely affect state -wide revenue sharing. r i NOW, THEREFORE, BE IT RESOLVED that the Kodiak Island Borough Assembly opposes passage of House Bill 255 and to leave AS 29.53.025 (a) to 'read as it currently has. I j1ATTEST: j 1By (, PASSED AND APPROVED THIS 5th day of Aoril —�_ , 1984. KODIAK ISLAND BOROUGH