FY2020-03 Levying Taxes And Setting The Date When Taxes Become Delinquent.1
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Introduced by: Borough Manager
Drafted by: Finance Director
Introduced on: 05/16/2019
Postponed to: 05/23/2019
Public Hearing on: 05/23/2019
Adopted on: 05/23/2019
KODIAK ISLAND BOROUGH
RESOLUTION NO. FY2020-03
A RESOLUTION OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
RECEIVING THE 2019 CERTIFIED REAL AND PERSONAL PROPERTY TAX ROLL,
LEVYING AD VALOREM PROPERTY TAXES FOR TAX YEAR 2019 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 2019; 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 2019 Certified Real Property
Roll and Business Personal Property Roll as certified by the Assessor on May 16, 2019; 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, 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 2019 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
2019 Certified Real Property Roll and Business Personal Property Roll as certified by the
Borough Assessor May 16, 2019 and presented to the Assembly May 16, 2019 and uses
that roll as the basis for levy of property taxes for 2019. A copy of the certification is
Kodiak Island Borough, Alaska
Resolution No. FY2020-03
Page 1 of 4
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attached hereto as Exhibit A. The complete roll is available in the Borough Assessor's
office.
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 0.56 mills; a tax allocated to the Educational Support
Fund at the rate of 7.45 mills; a tax allocated to the Debt Service Fund at the rate of 1.79
mills; and a tax allocated to the Renewal and Replacement Fund at the rate of 0.95 mills;
for a total areawide tax levy of 10.75 mills for the tax year 2019, based upon the net taxable
roll for real property in the amount of $1,266,365,775 and personal property in the amount
of $155,178,500 producing areawide taxes of $15,281,601.
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 235 2.50 mills
for service area purposes, in addition to the tax levied in Section 2 above, for the tax year
2019, based on the net taxable roll for real property in the amount of $83,018,200 and
personal property in the amount of $2,281,728 producing taxes for this service area of
$217,627 213,250.
Section 4. 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 4-28 1.25 mills for fire
area service in addition to the tax levied in Sections 2, and 3 above, for the tax year 2019
based on the net taxable roll for real property in the amount of $86,274,500 and personal
property in the amount of $2,281,728 producing taxes for this service area of $113,046
110,695.
Section 5. 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 1.51 1.50 mills for service
area purposes, in addition to the tax levied in Sections 2, 3, and 4 above, for the tax year
2019 based on the net taxable roll for real property in the amount of $9,954,500 producing
taxes for this service area of $45,03414,932.
Section 6. 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 434
1.50 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4 and 5
above, for the tax year 2019, based on the net taxable roll for real property in the amount
of $417,069,669 and personal property in the amount of $5,279,026 producing taxes for
this service area of $649,564 633,523.
Section 7. 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 2.03 2.00 mills for
service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5 and 6 above, for
the tax year 2019, based on the net taxable roll for real property in the amount of
$25,894,700 and personal property in the amount of $146,924 producing taxes for this
service area of $52,943 52,083.
Section 8. 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 4:533 1.50 mills
for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6 and 7 above,
for the tax year 2019, based on the assessment roll for real property in the amount of
$279,391,382 and personal property in the amount of $5,100,478 producing taxes for this
service area of $435352 426,738.
Kodiak Island Borough, Alaska
Resolution No. FY2020-03
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Section 9. 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 and 8 above, for the tax year 2019, based on the net taxable roll for real property in the
amount of $55,387,600 and personal property in the amount of $412,435 producing taxes
for this service area of $5,q-28 5,580.
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 4-.2-7 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 2019, based on the net taxable roll for real property in the amount of
$10,876,300 and personal property in the amount of $3,867,400 producing taxes for this
service area of $18,430.
Section 11. 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 0:16
.15 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 2019, based on the net taxable roll for real property in
the amount of $12,797,400 producing taxes for this service area of $2;0001,920.
Section 12. 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 .26 .25
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 2019, based on the net taxable roll for real property
in the amount of $6,285,300 producing taxes for this service area of $4,64-8 1,571.
Section 13. 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:
Section 14. Delinguent Date Established. The billing date for taxes levied pursuant to
the provisions of this resolution shall be July 1, 2019. In accordance with KIBC 3.35.120,
the taxes set out in this resolution shall become due on October 15, 2019 if made in a
single payment; or if made in two payments half due on August 15, 2019 and half due on
Kodiak Island Borough, Alaska
Resolution No. FY2020-03
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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
Section 14. Delinguent Date Established. The billing date for taxes levied pursuant to
the provisions of this resolution shall be July 1, 2019. In accordance with KIBC 3.35.120,
the taxes set out in this resolution shall become due on October 15, 2019 if made in a
single payment; or if made in two payments half due on August 15, 2019 and half due on
Kodiak Island Borough, Alaska
Resolution No. FY2020-03
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November 15, 2019. 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.
Section 15. Effective Date. This resolution shall be effective upon adoption.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS TWENTYTHIRD DAY OF MAY, 2019.
KODIAK ISLAND BOROUGH
Daniel A. Rohrer, Mayor
ATTEST:
VOTES:
Ayes: Kavanaugh, Schroeder, Skinner, Smiley, Symmons, Turner, and Arndt
Noes:
Kodiak Island Borough, Alaska
Resolution No. FY2020-03
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