FY2021-02 Levying Ad Valorem Property Taxes For Tax Year 2020 Consisting Of An Areawide Tax1
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Introduced by: Borough Manager
Drafted by: Finance Director
Introduced on: 05/21/2020
Public Hearing on: 06/08/2020
Adopted on: 06/08/2020
KODIAK ISLAND BOROUGH
ORDINANCE NO. FY2021-02
A ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH RECEIVING THE
2020 CERTIFIED REAL AND PERSONAL PROPERTY TAX ROLL, LEVYING AD VALOREM
PROPERTY TAXES FOR TAX YEAR 2020 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
2020; 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 2020 Certified Real Property
Roll and Business Personal Property Roll as certified by the Assessor on May 20, 2020; 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 2020 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 2020
Certified Real Property Roll and Business Personal Property Roll as certified by the Borough
Assessor May 20, 2020 and presented to the Assembly May 20, 2020 and uses that roll as the
basis for levy of property taxes for 2020. A copy of the certification is attached hereto as Exhibit
A. The complete roll is available in the Borough Assessor's office.
Kodiak Island Borough, Alaska
Resolution No. FY2021-02
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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 2.75 mills; a tax allocated to the Educational Support Fund at the rate of 6.45
mills; a tax allocated to the Debt Service Fund at the rate of 1.55 mills; and a tax allocated to the
Renewal and Replacement Fund at the rate of 0.00 mills; for a total areawide tax levy of 10.75
mills for the tax year 2020, based upon the net taxable roll for real property in the amount of
$1,298,329,669 and personal property in the amount of $157,498,073 producing areawide taxes
of $15,650,149.
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 2.50 mills for service area
purposes, in addition to the tax levied in Section 2 above, for the tax year 2020, based on the net
taxable roll for real property in the amount of $83,377,500 and personal property in the amount of
$2,571,239 producing taxes for this service area of $214,872.
Section 4. 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 1.50 mills for service area
purposes, in addition to the tax levied in Sections 2 and 3, above, for the tax year 2020, based on
the assessment roll for real property in the amount of $283,440,626 and personal property in the
amount of $5,777,928 producing taxes for this service area of $433,828.
Section 5. 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 1.99 mills for service area
purposes, in addition to the tax levied in Sections 2, 3 and 4 above, for the tax year 2020, based
on the net taxable roll for real property in the amount of $26,240,500 and personal property in the
amount of $133,800 producing taxes for this service area of $52,485.
Section 6. 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 1.47 mills for service area purposes,
in addition to the tax levied in Sections 2, 3, 4 and 5 above, for the tax year 2020 based on the
net taxable roll for real property in the amount of $10,187,300 producing taxes for this service
area of $14,975.
Section 7. 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 1.50 mills for service
area purposes, in addition to the tax levied in Sections 2, 3, 4, 5 and 6 above, for the tax year
2020, based on the net taxable roll for real property in the amount of $422,388,713 and personal
property in the amount of $6,000,735 producing taxes for this service area of $642,584
Section 8. 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 1.25 mills for fire area service in addition to
the tax levied in Sections 2, 3, 4, 5, 6 and 7 above, for the tax year 2020 based on the net taxable
roll for real property in the amount of $86,609,200 and personal property in the amount of
$2,571,239 producing taxes for this service area of $111,476.
Section 9. 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 1.22 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 2020, based
on the net taxable roll for real property in the amount of $10,876,300 and personal property in the
amount of $4,461,107 producing taxes for this service area of $18,712.
Section 10. 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
Kodiak Island Borough, Alaska Resolution No. FY2021-02
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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 2020, based on the net taxable roll for real property in the amount of $56,279,400
and personal property in the amount of $500,443 producing taxes for this service area of $5,678.
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 0.15 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 2020, based on the net taxable roll for real property in the amount of $12,495,400 and
personal property in the amount of $10,800 producing taxes for this service area of $1,876.
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 0.25 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 2020, based on the net taxable roll for real property in the amount of $6,135,400
producing taxes for this service area of $1,534.
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. Delinquent Date Established. The billing date for taxes levied pursuant to the
provisions of this resolution shall be July 1, 2020. In accordance with KIBC 3.35.120, the taxes
set out in this resolution shall become due on October 15, 2020 if made in a single payment; or if
made in two payments half due on August 15, 2020 and half due on November 15, 2020. 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 EIGHTH DAY OF JUNE, 2020.
Kodiak Island Borough, Alaska Resolution No. FY2021-02
Page 3 of 4
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. Delinquent Date Established. The billing date for taxes levied pursuant to the
provisions of this resolution shall be July 1, 2020. In accordance with KIBC 3.35.120, the taxes
set out in this resolution shall become due on October 15, 2020 if made in a single payment; or if
made in two payments half due on August 15, 2020 and half due on November 15, 2020. 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 EIGHTH DAY OF JUNE, 2020.
Kodiak Island Borough, Alaska Resolution No. FY2021-02
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KODIAK ISLAND BOROUGH
W1 ��
lliam oberts, Mayor
VOTES:
Ayes: Arndt, Dvorak, Kavanaugh, Schroeder, Skinner, Symmons, and Turner
Noes:
Kodiak Island Borough, Alaska
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Resolution No. FY2021-02
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