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2020-07-30 Work Session Visit our website at www.kodiakak.us www.facebook.com/Kodiakislandborough @KodiakBorough Kodiak Island Borough Assembly Work Session Thursday, July 30, 2020, 6:30 p.m. Assembly Chambers Work Sessions are informal meetings of the Assembly where Assembly members review the upcoming regular meeting agenda packet and seek or receive information from staff. Although additional items not listed on the work session agenda are discussed when intr oduced by the Mayor, Assembly, or staff, no formal action is taken at work sessions and items that require formal Assembly action are placed on regular Assembly meeting agenda. Citizen’s comments at work sessions are NOT considered part of the official record. Citizen’s comments intended for the “official record” should be made at a regular Assembly meeting. Page 1. CITIZENS’ COMMENTS (Limited to Three Minutes per Speaker) 2. AGENDA ITEMS 4 - 6 a. Alternate Revenue Options Alternate Revenue Memo, March 28, 2017 7 - 9 b. Alaska Municipal League Request For Supplemental Funding (Due to COVID-19) Request for Supplemental Funding AML c. Assembly Travel - In Person Attendance vs. Teleconference Attendance 10 - 11 d. Kodiak Island Borough CARES Nonprofit Grants. (Scoring/Evaluation Process Discussion) Complete Binder for KIB CARES Nonprofit Grants - Pdf 12 - 23 e. Retention and Storing of the Emergency Operations Center Records. Complete Binder for EOC Records - Pdf 3. MANAGER COMMENTS 4. CLERK’S COMMENTS 5. PACKET REVIEW Items may be added during the work session for inclusion on the Regular Meeting agenda. The item title needs to be provided/developed at the work session in enough detail to give assembly and public reasonable notice. Page 1 of 23 Visit our website at www.kodiakak.us www.facebook.com/Kodiakislandborough @KodiakBorough AWARDS AND PRESENTATIONS 1. Chief Rue II - Year End Report 2. Assessing, Process of Exemptions - Seema Garoutte PUBLIC HEARING 1. Ordinance No. FY2021-03 Determining The Disposition Of Tax Year 2010 Foreclosed Property KIB/Hardy Hofstad Etal And Establishing Intention To Surplus And Sell Said Property By Finding That A Public Need Does Not Exist For the Property And Authorizing The Property For Immediate Disposal. 2. Ordinance No. FY2021-04 Determining The Disposition Of Tax Year 2012 Foreclosed Properties KIB/Marjorie Anderson, and KIB/Alfred Hansen Jr. And Establishing Intention To Surplus And Sell Said Properties By Finding That A Public Need Does Not Exist For The Properties And Authoriz ing The Properties For Immediate Disposal. 3. Ordinance No. FY2021-05 Determining The Disposition Of Tax Year 2014 Foreclosed Properties KIB/Edwina Mae Anderson, And KIB/Charles F. Lorenson, Establishing Intention To Surplus And Sell Said Properties By Finding That A Public Need Does Not Exist For The Properties And Authorizing The Properties For Immediate Disposal. 4. Ordinance No. FY2021-06 Determining The Disposition Of Tax Year 2015 Foreclosed Properties KIB/ Joseph David Henderson Etal, (Two Properties) KIB/Joan Denise Lucas, KIB/Lydia Tania-Bird Malutin, And Establishing Intention To Surplus And Sell Said Properties By Finding That A Public Need Does Not Exist For The Properties And Authorizing The Properties For Immediate Disposal. 5. Ordinance No. FY2021-07 Determining The Disposition Of Tax Year 2015 Foreclosed Property KIB/Ada L. And Susan K. Panamarioff, And Establishing Intention To Surplus And Sell Said Property By Finding That A Public Need Does Not Exist For The Property And Authorizing The Property For Immediate Disposal. 6. Ordinance No. FY2021-08 Determining The Disposition Of Tax Year 2016 Foreclosed Properties KIB/James Clifford Cole Trust, KIB/Kimberly Edman, KIB/ Dale Stratton, And KIB/John Wick (Two Properties) And Establishing Intention To Surplus And Sell Said Properties By Finding That A Public Need Does Not Exist For The Properties And Authorizing The Properties For Immediate Disposal. 7. Ordinance No. FY2021-09 Determining The Disposition Of Tax Year 2017 Foreclosed Properties KIB/Ronald Eads And KIB/Charles Nellist And Establishing Intention To Surplus And Sell Said Properties By Finding That A Public Need Does Not Exist For The Properties And Authorizing The Properties For Immediate Disposal. 8. Ordinance No. FY2021-12 Of The Assembly Of The Kodiak Island Borough Amending KIBC Title 3 Revenue And Finance, Chapter 3.80 Excise Tax On Cigarettes And Tobacco Products Section .020 Definitions and Section .030 Excise Tax On Cigarettes And Tobacco Products. 9. Ordinance No. FY2021-13 Adding A Ballot Proposition At The Next Regular Municipal Election To Be Held On October 6, 2020. UNFINISHED BUSINESS Page 2 of 23 Visit our website at www.kodiakak.us www.facebook.com/Kodiakislandborough @KodiakBorough 1. Ordinance No. FY2021-14 Assembly Of The Kodiak Island Borough Appropriating $---- For Purposes Of Advocating In Favor Of A Ballot Proposition At The October 6, 2020 Regular Municipal Election. NEW BUSINESS CONTRACTS 1. Contract No. FY2021-04 Employment Agreement Between The Kodiak Island Borough and Alise L. Rice. 2. Contract No. FY2021-05 Providence Kodiak Island Medical Center & Baler Building Fuel Tank Installation. 3. Change Order No.10 Amending Contract No. FY2019-10 Architectural And Engineering Services Term Contract For Design For The Kodiak Fisheries Research Center Fume Hood Exhaust System Project. RESOLUTIONS 1. Resolution No. FY2021-XX Nonprofit CARES Funding (on the work session agenda for July 30, 2020) 2. Resolution No. FY2021-08 Alaska Department Of Public Safety, Coronavirus Emergency Supplemental Funds For Local Public Safety Agency Grant. 3. Resolution No. FY2021-11 Establishing By Mail Precincts. 4. Resolution No. FY2021-13 Authorizing The Borough To Issue A Refunding Revenue Bond To Refund ORDINANCES FOR INTRODUCTION 1. Ordinance No. FY2021-01C Amending Ordinance No. FY2021-01, Fiscal Year 2021 Budget, By Amending Budgets To Account For Federal CARES (Coronavirus Aid, Relief, And Economic Security) Act Revenues That Are Over Budget, Providing For Additional Expenditures And Moving Funds Between Projects. 2. Ordinance No. FY2020-01D Amending Ordinance No. FY2020-01, Fiscal Year 2020 Budget, By Amending Budgets To Account For Various Revenues That Are Over Budget, Providing For Additional Expenditures And Moving Funds Between Projects. 3. Ordinance No. FY2021-15 Rezone, per KIBC 17.205, of Lots 1 and 2, Isthmus Bay from RR2 – Rural Residential Two to C – Conservation. OTHER ITEMS 1. Acceptance Of Proposal To Prepare A Kodiak Island Borough Economic Profile And Pandemic Impact Analysis With Authorization For The Borough Manager To Execute Agreements. 6. ASSEMBLY MEMBERS COMMENTS 7. MAYOR’S COMMENTS Page 3 of 23 KODIAK ISLAND BOROUGH Assessing Department MEMORANDUM TO: Michael Powers, KIB Manager FROM: Bill Roberts, KIB Assessor DATE: March 28, 2017 SUBJECT: Preliminary research in to alternate revenue sources. Michael, As requested I have been researching revenue sources for the borough, other than an increase of the mill rate on property owners. Following is a list of the potential revenue sources I am investigating: 1. RAISE FISH AND SEVERANCE TAX TO A FLAT 2% 2. BRING BACK A TAX ON COMMERCIAL VESSELS EITHER AD VALOREM OR A REASONABLE AMOUNT PER KEEL LENGTH, SAY $50 PER FOOT. 3. SIN TAX ON TOBACCO AND ALCOHOL 4. REVIEW OPTIONAL EXEMPTIONS FROM PERSONAL PROPERTY TAX, I.E. EXEMPTION OF INVENTORIES, FIRST $20,000, FISHING GEAR, AIRPLANES, ETC. 5. GROSS RECEIPTS TAX 6. A GENERAL BOROUGH SALES TAX 7. A PER HEAD SCHOOL TAX (CHECKING LEGALITY) 8.. INCREASING FEES TO COVER ACTUAL COSTS, I.E., BUILDING PERMITS, ZONING PERMITS, etc. Raising fish tax to a flat rate of 2%: Currently the raw fish and severance tax is tied to the mill rate an d is 10.75 mills or 1.075% and generated $1.491M in 2015. A 2% tax would generate an additional revenue of just over $1,000,000. Commercial Vessel Ad Valorem Tax: Our last year for tracking vessels and fishing gear, 2015, we carried a full and true value of $219,125,800. At 10.75 mills the tax liability is $2,355,709.85. The breakdown in value is: Vessel Value $190,127,400, Gear $29,008,400. It must be stressed that these are owner supplied values as we did not tax vessels or gear, but required owners to report estimated values. If this tax were to be levied, we would need to train a current KIB appraiser in boat valuation. AGENDA ITEM #2.a. Alternate Revenue Options Page 4 of 23 Per Foot Tax on Vessels: In 2015 the total vessel keel length taxed at $1/foot was roughly 25,119 feet. If the per foot tax were raised to $50/foot the tax generated would be $1,255,955 and at $100/ foot it would be $2,511,910. Tax on Tobacco and Alcohol: We can place an excise tax on tobacco. Sitka and Anchorage tax on a mill rate of about 120 mills per cigarette. I feel that it would be easier to craft a tax based on five cents per cigarette. Sitka, which is most similar to Kodiak in total population generates a revenue of just under $400,000 with a mill rate of 123.1 mills per cigarette. By charging the tax to the supplier as an excise tax, this would not require a vote as a sales tax. Alcohol is more involved and we can charge a sales tax as long as we also have a sales tax on another item. In this case we do have a 5% bed tax, which is basically a sales tax. We would need to have a vote if it is to be a sales tax. It is possible that we could charge an excise tax at delivery to the retailer, which would not require a vote. There are some court cases covering this. A very rough guesstimate would be an addition $4-500,000 in alcohol tax. We would be taxing the wholesale value as an excise tax. Removing Option Exemption for first $20,000 of personal property: Based on the spreadsheet that we used to determine the effect of exempting the firs $20,000 in personal property, the revenue loss was $188,000. The ad valorem tax loss in aircraft was $39,000. Gross Receipts Tax: A gross receipts tax is basically an excise tax on all sales and services. The tax is applied to the owner of a business and is based on their gross receipts with no deductions for cost, labor, etc. I have reviewed some states with a gross receipts tax and it is very straight forward. Some states like Nevada have various tax rates for differing industries. They also have a non-tax limit of $4M. If we lowered the non-tax limit to say $500,000 we would be only taxing larger corporations, such as fish processing plants. How much revenue this would generate is difficult to discover. The city sales tax could be used as a guideline but they stop charging tax after $750. One scenario is to look just at fish processing plants (the tax could not legally be that limiting, but for revenue estimates, it’s a beginning). The ex-vessel value of fish in 2015 was $137.5M. Just using that value at 1% is $1. How much revenue this would generate is difficult to discover. The city sales tax could be used as a guideline but they stop charging tax after $750. One scenario is to look just at fish processing plants (the tax could not be that narrow, but for revenue estimates, it’s a beginning). The ex-vessel value of fish in 2015 was $137.5M. Just using that value at 1% is $1.37M at ½% is$687,500. This demonstrates that a broad gross receipts tax could generate well in excess of $1.5 to 2M. A general Borough Sales Tax: A general sales tax would need to be approved by the voters and has been voted down twice in my history in the borough. The city generates about $1.4M per percent of tax with their present structure which has a $750 limit that can be taxed. If we were to structure a sales tax it would be best to follow the city’s model for ease of retailers. I would expect only slightly higher revenue borough-wide, as there are fewer retailers and service providers that are outside of the city limits. AGENDA ITEM #2.a. Alternate Revenue Options Page 5 of 23 A Per Head School Tax: Currently there is a bill in the house to raise a school tax as part of a general income tax. It does not appear that the borough can institute a per head school tax on its own. Increasing Fees: An increase in fees would help fund those departments that actually have fees, most notably the building department. A recent move to increase these fees was voted down by the assembly, but if opinions have changed we can dust off the numbers from the report presented to the assembly by Bob Pederson on building fees. We could also raise fees for zoning compliance and subdivisions. Respectfully Bill Roberts AGENDA ITEM #2.a. Alternate Revenue Options Page 6 of 23 May 20, 2020 I hope that over the last few months AML has been helpful, and that our support has contributed to the good work you’ve been able to accomplish during this public health emergency and economic crisis. We are committed to strengthening our support in the coming months. AML isn’t just a bystander during this period; we’ve definitely been impacted as an organization and expect this to continue throughout next year. Staff time has been reallocated to support members during this crisis, and we expect sponsors and other outside support to diminish. With that in mind, and in the hope that not only can we remain a strong organization but also grow and expand to meet the additional needs of our members, we are making this additional request of you. As you can see, we hope to shore up where we are currently impacted but also make strategic decisions that strengthen our capacity to help members during the public health emergency. We believe that this is a necessary and allowable expenditure from your CARES Act funding, which makes this request less burdensome, hopefully, during a difficult time for all of us. Ultimately, we are sure that your investment in AML will benefit you and all members over the coming months. Please let me know if you have questions or would like to discuss this proposal in detail. Respectfully, Nils Andreassen Executive Director AGENDA ITEM #2.b. Alaska Municipal League Request For Supplemental Funding (Due to COVID-1... Page 7 of 23 Statement of Need AML has devoted a significant amount of staff time and organizational resources to support members through this public health emergency. While the last few months have been challenging, we’re glad to have been able to play some role that’s been helpful to our members. We know, too, that this public health emergency and economic crisis will continue. We’ve begun planning now for how to continue this support through FY21 and beyond. A lot of that will mean shoring up our current capacity and investing in additional measures – staff and outreach – that augment member capacity and support members. Request of Members One of the very clear allowable expenditures of CARES Act funding is in support of organizations that are impacted by the public health emergency or are providing services in support of or response to this crisis. Granting funds to AML during this time, we believe, is a justifiable expense that benefits both AML and members. We’ve created this request for supplemental fees that you can treat as optional (but hope that you respond positively to), to be paid for from CARES Act funding as you are able. None of these funds will be used for lobbying purposes. We’ve estimated our total needs and pro-rated them across members. You can choose to follow this format for granting purposes or come up with a flat amount that is consistent with your budget and other community needs. What AML will do with these funds: • Invest in the Remote Sales Tax program to further bring down fees and recruit new members • Ensure social distancing and additional hygiene and sanitation measures at upcoming events • Develop a shared service program in support of CARES Act compliance, reporting, and grants o Implement a CARES Act hotline for accounting and legal questions to be answered • Invest in additional crisis communications for FY21 – public outreach, local government value • Support NLC and NACo outreach and communications Justification AML is a nonprofit impacted by the COVID-19 crisis, with unanticipated costs that were not budgeted for in FY20 and that will continue to be impacted in FY21. At the same time, as a member-service organization, we can augment the capacity of local governments and provide real value in support of public health response and management, and economic relief for residents and businesses. Investments that AML makes during this time lower the costs of doing business for members and ultimately Alaska communities. These actions would not otherwise be necessary without an ongoing public health and economic crisis. Note, for budget purposes: The AML Annual Local Government Conference will be dedicated to the Costs of COVID – Crisis Management and Recovery. We would argue that this is an allowable expenditure for participation by members, which CARES Act funding may be used for. AGENDA ITEM #2.b. Alaska Municipal League Request For Supplemental Funding (Due to COVID-1... Page 8 of 23 AGENDA ITEM #2.b. Alaska Municipal League Request For Supplemental Funding (Due to COVID-1... Page 9 of 23 KODIAK ISLAND BOROUGH STAFF REPORT JULY 30, 2020 ASSEMBLY WORK SESSION Kodiak Island Borough SUBJECT: Kodiak Island Borough CARES Nonprofit Grants. (Scoring/Evaluation Process Discussion) ORIGINATOR: Meagan Christiansen RECOMMENDATION: Discuss what processes and criteria to use for evaluating/scoring applications. DISCUSSION: • Evaluation and scoring criteria for the applications submitted. ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: A list of the organizations that applied and the dollar amount requested is attached. AGENDA ITEM #2.d. Kodiak Island Borough CARES Nonprofit Grants. (Scoring/Evaluation Proces... Page 10 of 23 Kodiak Island Borough KIB CARES Nonprofit Grants Organization Requested Amount Alutiiq Heritage Foundation 28,606.41 Brother Francis Shelter 69,312.00 Discover Kodiak 22,978.79 Hospice and Palliative Care 15,000.00 KANA ILP and WIC 9,555.00 KHS Booster Club 100,000.00 KIBSD Sports & Activities 500,000.00 KMXT 150,000.00 Kodiak Baptist Mission 25,000.00 Kodiak Arts Council 47,000.00 Kodiak Chamber of Commerce 25,000.00 Kodiak Christian School 28,609.00 Kodiak Economic Development Corp 22,500.00 Kodiak Fair and Rodeo 205,588.00 Kodiak History Museum 27,940.24 Kodiak Maritime Museum 33,750.00 Kodiak Teen Court 16,045.00 Kodiak Womens Resource & Crisis Center 30,000.00 New Valaam Monestery 60,000.00 Old Harbor Alliance 23,491.00 River of Life Daycare Center 50,000.00 Russian Orthodox Sacred Sites 506,327.94 Senior Citizens of Kodiak 187,800.00 Threshold Services 16,332.00 Total 2,200,835.38 AGENDA ITEM #2.d. Kodiak Island Borough CARES Nonprofit Grants. (Scoring/Evaluation Proces... Page 11 of 23 KODIAK ISLAND BOROUGH STAFF REPORT JULY 30, 2020 ASSEMBLY WORK SESSION Kodiak Island Borough SUBJECT: Retention and Storing of the Emergency Operations Center Records. ORIGINATOR: Alise Rice RECOMMENDATION: • Sign a Memorandum Of Agreement with the City of Kodiak to outline management responsibilities of the jointly owned EOC records. • Adopt a resolution establishing a joint Records Retention Schedule with the City of Kodiak for the Emergency Operation Center Records. DISCUSSION: To ensure compliance with Alaska Public Records Act and the governing municipal records laws, a resolution establishing a records retention schedule that mirrors the City of Kodiak is important. The records of the EOC are jointly held by the City and Borough, the City has offered to manage and house these records. The objective is: • To establish a consistent joint records retention schedule that will guide Emergency Operation Center staff to create and maintain necessary records. o The city has provided a in depth retention schedule for review. The information for this schedule was pulled from the Division of Homeland Security and other relevant sources. o I recommend having this schedule reviewed by our attorney for approval. • Sign a MOA with the City of Kodiak for the management of the jointly owned records. o I have provided an amended version of the MOU between the City and the Borough that was passed as a part of the City's Resolution 2020-19, on July 23, 2020. o The MOU that was adopted as apart of the City's resolution was not approved by the Assembly, Borough Manager or Borough Clerk. • Pass a Resolution adopting: o A Memorandum of Agreement with the City of Kodiak for jointly owned EOC records management. o A Joint Records Retention Schedule for the EOC records. ALTERNATIVES: • Create, house, and manage a copy of the jointly owned records. o Not recommended, this would be a costly expense. • For the Borough to house and manage the jointly owned records. o Not recommended, the City has the room for the records and the records management software available. They have also already created a in depth records retention schedule and planned out the management of the records. AGENDA ITEM #2.e. Retention and Storing of the Emergency Operations Center Records. Page 12 of 23 KODIAK ISLAND BOROUGH STAFF REPORT JULY 30, 2020 ASSEMBLY WORK SESSION Kodiak Island Borough FISCAL IMPACT: None. OTHER INFORMATION: None. AGENDA ITEM #2.e. Retention and Storing of the Emergency Operations Center Records. Page 13 of 23 CITY OF KODIAK RESOLUTION NUMBER 2020-19 A RESOLUTION OF THE COUNCIL OF THE CITY OF KODIAK ESTABLISH ING A RECORDS RETENTION SCHEDULE FOR THE EMERGENCY OPERATIONS CENTER WHEREAS, the Emergency Operations Center (EOC) is the operational component of the Emergency Services Council as defined in KCC 2.32.030; and WHEREAS, the Emergency Services Council is as a joint city-borough entity; and WHEREAS, the EOC as part of the Emergency Services Council is an '"instrumentality" of both Kodiak Island Borough and the City of Kodiak; and WHEREAS, the public records act applies to the public records of all public agencies, which makes the EOC records subject to the public records act; and WHEREAS, the City of Kodiak and the Kodiak Island Borough have agreed to a Memo randum of Understanding designating the City of Kodiak as the municipality responsible for retaining EOC records subject to City Council approval; and WHEREAS, Chapter 2.36 of the Kodiak City Code, requires a Records Retention Sched ule (RRS) be established by the City Council; and WHEREAS, the current City records retention schedule (RRS) was adopted by Resolu tion No. 2020-03; and WHEREAS, it is in the best interest of the City that a specific records retention schedule be adopted to reflect the retention schedule for Emergency Operations Center records. IT IS HEREBY RESOLVED AS FOLLOWS: 1.The attached MOU between the City of Kodiak and the Kodiak Island Borough is hereby approved. 2.That the records retention schedule previously adopted by Resolution No. 2020-03 is hereby amended by the addition of the attached EOC records retention schedule for the City of Kodiak pursuant to Chapter 2.36 of the Kodiak City Code. CITY OF KODIAK Resolution No. 2020-19 (Records Retention Schedule Attached) Page 1 of2 MAYOR AGENDA ITEM #2.e. Retention and Storing of the Emergency Operations Center Records. Page 14 of 23 AGENDA ITEM #2.e. Retention and Storing of the Emergency Operations Center Records. Page 15 of 23 Record Series No. 80 80-8000 80-8001 80-8002 80-8003 80-8004 80-8005 80-8006 80-8007 80-8008 Emergency Operations Center (EOC) Records Retention Schedule Records Series Title Records Description EMERGENCY PLANS Local Emergency/Disaster Plans, May include daily, monthly, and quarterly Incident Action Plans. LAWS, EXECUTIVE ORDERS, Records or copies of records that establish �ND MANDATES �he legal authority of the agency and the !Operations. May include public laws, regulations, assembly and council ordinances and executive orders. GENERAL Incoming and outgoing correspondence with CORRESPONDENCE he local public agencies, May include elephone logs, inquiries, complaints, and requests for service. COMMUNITY REPORTS, General plans, permits, licenses, studies, PERMITS AND PLANNING analysis related to public safety strategies, DOCUMENTS personnel needs assessments, mitigation plans, safety plans, contingency plans, and similar planning community or state reports pertinent to fulfilling the roles and responsibilities of the EOC within the local �ommunity. IINCIDENT REPORTS Reports of incidents with individuals on municipal property during emergency and/or disaster. rTEMPORARY INDIVIDUAL Files may contain description of duties, FILES raining records, and security access forms. GENERAL MEDIA General information released to the media RELEASES/PUBLICATIONS and public. SOCIAL MEDIA POST S Media posts on Facebook regarding Emergency and/or Disaster �ebpage Design and Output FINANCE ALLOCATIONS EOC Timesheet/Attendance Sheets !Supply and Inventory Tracking Wote: Accounts Payable, Disbursement lf?_ecords, Accounts Receivable, Ledgers and l,Joumals Banking records are processed through the City of Kodiak Finance's !Department. Refer to CoK Finance RRS. CONTRACTS AND Records of contracts or agreements relating AGREEMENTS o mutual aid, data and resource sharing, service agreements and memorandum of understanding. Retention In Dept/ Records Center/ Final Disposition 7 years 7 years 3 years 7 years 3 years 5 years 3 years 3 years 1 year 7 years 6 years Folder Closure Criteria When superseded or obsolete End of calendar year when emergency or disaster has ended End of calendar year when emergency or disaster has ended When superseded or obsolete End of calendar !Year when emergency or klisaster has ended End of calendar !Year End of calendar !Year when emergency or klisaster has ended Date of Post End of Emergency /Disa lster End of calendar year End of contract or agreement Legal Citation AGENDA ITEM #2.e. Retention and Storing of the Emergency Operations Center Records. Page 16 of 23 Record Series No. 80 80-8009 80-8010 80-8011 80-8012 80-8013 80-8014 80-8015 80-8016 Emergency Operations Center (EOC) Records Retention Schedule Records Series Title Records Description FACILITIES AND VEHICLES Records relating to the facilities and !vehicles, etc. May include building layout, maps, vehicle title, registration, inspection, maintenance, repair, fuel, meter reads, mileage logs, etc. !SAFETY DATA SHEETS Files contain Safety Data Sheets (SDS) for �II hazardous material used at a locations or �acility. lcONFIDENTIAL OR Records, photographs, audio, video, during !SENSITIVE INFORMATION he emergency planning or disaster planning hat may be protected by state or federal law. PUBLIC RECORDS Files contain documents related to requests REQUESTS or public records. isERVER DISASTER Files contain documents related to server RECOVERY PLAN !disaster recovery plan. IOutgoing ELECTRONIC (E-K:lutgoing correspondence emails. mail) Incoming ELECTRONIC (E-Incoming Transitory Email mail) LEGAL OPINIONS Formal legal opinions rendered by counsel �or Emergency Operations Center guidance. Retention In Dept/ Records Center/ Final Disposition 7 years 30 years 1 year 5 years 15 days 5 years 1 year 2 years Fo lder Closure Criteria When superseded or !Obsolete When superseded or obsolete End of calendar year when iemergency or !disaster has iended End of calendar year Server Disaster apes are ontinually updated and replaced every 15 days. Date of sent iemail Date of receipt IOf email When superseded or obsolete Legal Citation AGENDA ITEM #2.e. Retention and Storing of the Emergency Operations Center Records. Page 17 of 23 Emergency Operations Center (EOC) Records Retention Schedule Record Series No. 80 Records Series Title Records Description Retention In Dept / Records Center / Final Disposition Folder Closure Criteria Legal Citation 80-8000 EMERGENCY PLANS Local Emergency/Disaster Plans, May include daily, monthly, and quarterly Incident Action Plans. 7 years When superseded or obsolete 80-8001 LAWS, EXECUTIVE ORDERS, AND MANDATES Records or copies of records that establish the legal authority of the agency and the operations. May include public laws, regulations, assembly and council ordinances and executive orders. 7 years End of calendar year when emergency or disaster has ended 80-8002 GENERAL CORRESPONDENCE Incoming and outgoing correspondence with the local public agencies, May include telephone logs, inquiries, complaints, and requests for service. 3 years End of calendar year when emergency or disaster has ended 80-8003 COMMUNITY REPORTS, PERMITS AND PLANNING DOCUMENTS General plans, permits, licenses, studies, analysis related to public safety strategies, personnel needs assessments, mitigation plans, safety plans, contingency plans, and similar planning community or state reports pertinent to fulfilling the roles and responsibilities of the EOC within the local community. 7 years When superseded or obsolete 80-8004 INCIDENT REPORTS Reports of incidents with individuals on municipal property during emergency and/or disaster. 3 years End of calendar year when emergency or disaster has ended 80-8005 TEMPORARY INDIVIDUAL FILES Files may contain description of duties, training records, and security access forms. 5 years End of calendar year 80-8006 GENERAL MEDIA RELEASES/PUBLICATIONS SOCIAL MEDIA POSTS General information released to the media and public. Media posts on Facebook regarding Emergency and/or Disaster Webpage Design and Output 3 years 3 years 1 year End of calendar year when emergency or disaster has ended Date of Post End of Emergency/Disa ster 80-8007 FINANCE ALLOCATIONS EOC Timesheet/Attendance Sheets Supply and Inventory Tracking Note: Accounts Payable, Disbursement Records, Accounts Receivable, Ledgers and Journals Banking records are processed through the City of Kodiak Finance’s Department. Refer to CoK Finance RRS. 7 years End of calendar year 80-8008 CONTRACTS AND AGREEMENTS Records of contracts or agreements relating to mutual aid, data and resource sharing, service agreements and memorandum of understanding. 6 years End of contract or agreement AGENDA ITEM #2.e. Retention and Storing of the Emergency Operations Center Records. Page 18 of 23 Emergency Operations Center (EOC) Records Retention Schedule Record Series No. 80 Records Series Title Records Description Retention In Dept / Records Center / Final Disposition Folder Closure Criteria Legal Citation 80-8009 FACILITIES AND VEHICLES Records relating to the facilities and vehicles, etc. May include building layout, maps, vehicle title, registration, inspection, maintenance, repair, fuel, meter reads, mileage logs, etc. 7 years When superseded or obsolete 80-8010 SAFETY DATA SHEETS Files contain Safety Data Sheets (SDS) for all hazardous material used at a locations or facility. 30 years When superseded or obsolete 80-8011 CONFIDENTIAL OR SENSITIVE INFORMATION Records, photographs, audio, video, during the emergency planning or disaster planning that may be protected by state or federal law. 1 year End of calendar year when emergency or disaster has ended 80-8012 PUBLIC RECORDS REQUESTS Files contain documents related to requests for public records. 5 years End of calendar year 80-8013 SERVER DISASTER RECOVERY PLAN Files contain documents related to server disaster recovery plan. 15 days Server Disaster tapes are continually updated and replaced every 15 days. 80-8014 Outgoing ELECTRONIC (E- mail) Outgoing correspondence emails. 5 years Date of sent email 80-8015 Incoming ELECTRONIC (E- mail) Incoming Transitory Email 1 year Date of receipt of email 80-8016 LEGAL OPINIONS Formal legal opinions rendered by counsel for Emergency Operations Center guidance. 2 years When superseded or obsolete AGENDA ITEM #2.e. Retention and Storing of the Emergency Operations Center Records. Page 19 of 23 MEMORANDUM OF UNDERSTANDING AGREEMENT This Memorandum of Understanding (the “MOU” or “Memorandum”), is entered into on July 15, 2020 (the Effective Date”), by and between the City of Kodiak and the Kodiak Island Borough both located at 710 Mill Bay Road, Kodiak, Alaska. 1. Mission The Emergency Operations Center (EOC) is the operational component of the Emergency Services Council as defined in KCC 2.32.030 and KIBC 2.110.30. The EOC as part of the Emergency Services Council is an “instrumentality” of both Kodiak Island Borough and the City of Kodiak; therefore, the entities have records management responsibilities and obligations. 2. Purpose The City of Kodiak and the Kodiak Island Borough have agreed to establish a Memorandum of Understanding to outline the records management responsibilities for the Emergency Operations Center (EOC) to ensure compliance with Alaska Public Records Act and the governing municipal records laws. 3. Records Because the Emergency Services Council is a joint entity, the records created by the Emergency Services Council in the course of its activities and in the operation of the EOC (EOC Records) are both records of the City of Kodiak and Records of the Kodiak Island Borough. Regardless of the location of physical custody of EOC Records, EOC Records shall be considered official records of both the City of Kodiak and the Kodiak Island Borough. The City of Kodiak and the Kodiak Island Borough shall each have equal access to the EOC Records, regardless of which entity acts as physical custodian of the EOC Records. No EOC Records may be destroyed or disposed without consent of both the City of Kodiak and the Kodiak Island Borough. For purposes of this MOA, EOC Records do not include separate City of Kodia k records relating solely to separate City of Kodiak emergency response or expenditures by the City of Kodiak pursuant to KCC 2.32.060, and do not include separate Kodiak Island Borough records relating solely to separate Kodiak Island Borough emergency response or expenditures by the Kodiak Island Borough records relating to expenditures by the Kodiak Island Borough pursuant to KIBC 2.110.060, which records remain separate records of each respective local government. 3. 4. Responsibilities and Obligations of the Parties a) To establish a joint Records Retention Schedule (RRS) for the Emergency Operations Center that will be approved by the respective governing bodies and comply with KCC 2.36. b) The City of Kodiak shall be the municipality responsible for retaining EOC records in compliance with the joint RRS. c) The City staff shall work with Emergency Services Organization to create, maintain, and preserve the EOC records in an efficient manner using their records and document AGENDA ITEM #2.e. Retention and Storing of the Emergency Operations Center Records. Page 20 of 23 management system; email retention software; and social media software. d) When EOC Records become eligible for disposal under the Joint RRS tThe City staff shall, after receiving concurrence from the Borough that the identified EOC Records are suitable for disposal in accordance with the RSS, dispose the EOC records in an efficient manner using their records and document management system; email retention software; and social media software. e) The City shall maintain inactive records in a storage facility. f) The City Information Systems staff shall implement and provide ongoing support of the approved records management applications supporting the EOC records management program. g) The City staff shall be designated the primary official to receive EOC public records requests. h) The City staff shall provide access to, and copies of, any EOC Records sought Borough staff upon request without charge. i) Should this MOA expire, the City staff will, upon request and without charge, provide the Borough with copies of any EOC Records which have not been destroyed in accordance with the Joint RSS. 4. 5. Objective The City and Borough will work together to establish and maintain a consistent Joint Records Retention Schedule that will guide EOC staff to create and maintain the necessary records; while providing expectations for the City staff assigned to properly manage the lifecycle of records in the Emergency Operations Center. 5.6. Term The term of this Memorandum shall be for a period of one-year from the effective date and maybe extended upon written mutual agreement of both Parties. Signed and agreed upon this _____ day of ________, 2020. __________________________________ City of Kodiak Mayor, Pat Branson Kodiak Island Borough Mayor, Bill Roberts AGENDA ITEM #2.e. Retention and Storing of the Emergency Operations Center Records. Page 21 of 23 Kodiak Island Borough, Alaska Resolution No. FY2021-14 Page 1 of 2 Introduced by: Borough Clerks Office 1 Drafted by: Borough Clerk 2 Introduced on 08/06/2020 3 Adopted on: 4 5 KODIAK ISLAND BOROUGH 6 RESOLUTION NO. FY2021-14 7 8 A RESOLUTION OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH APPROVING A 9 MEMORANDUM OF AGREEMENT WITH THE CITY OF KODIAK REGARDING EMERCENCY 10 OPERATIONS CENTER AND EMERGENCY SERVICES COUNCIL RECORDS AND 11 ESTABLISHING A RECORDS RETENTION SCHEDULE FOR THE EMERGENCY 12 OPERATIONS CENTER 13 14 WHEREAS, the Emergency Operations Center is the operational component of the Emergency 15 Services Council as defined in KIBC 2.110.030; and 16 17 WHEREAS, the Emergency Services Council is a joint city-borough entity; 18 19 WHEREAS, the Emergency Operations Center as part of the Emergency Services Council is 20 an instrumentality of both Kodiak Island Borough and the City of Kodiak; and 21 22 WHEREAS, the Public Records Act applies to the public records of all public agencies, which 23 makes the Emergency Operations Center records subject to the public records act; and 24 25 WHEREAS, the Kodiak Island Borough and the City of Kodiak have proposed a 1 year 26 memorandum of agreement as provided in Appendix A to this Resolution and incorporated by 27 reference, subject to Assembly approval; and 28 29 WHEREAS, the Kodiak Island Borough and the City of Kodiak have proposed a specific joint 30 records retention schedule for the retention of Emergency Operations Center records as provided 31 in Appendix B to this Resolution and incorporated by reference, subject to Assembly approval; 32 and 33 34 WHEREAS, it is in the best interest of the City and the Borough that agreement on terms for 35 maintaining Emergency Services Council records and Emergency Operations Center records in 36 compliance public records laws, and to adopt a specific records retention schedule for the 37 retention of Emergency Operations Center records. 38 39 NOW, THEREFORE, BE IT RESOLVED BY THE ASSEMBLY OF THE KODIAK ISLAND 40 BOROUGH THAT 41 42 1. The attached Memorandum Of Agreement between the City of Kodiak and the Kodiak 43 Island Borough is hereby approved. 44 45 AGENDA ITEM #2.e. Retention and Storing of the Emergency Operations Center Records. Page 22 of 23 Kodiak Island Borough, Alaska Resolution No. FY2021-14 Page 2 of 2 2. The attached Emergency Operations Center Records Retention schedule is hereby 46 approved. 47 48 ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH 49 THIS DAY OF , 2020 50 51 KODIAK ISLAND BOROUGH 52 ATTEST: 53 54 ___________________________ 55 William Roberts, Mayor ___________________________ 56 Alise L. Rice, Borough Clerk 57 VOTES: 58 Ayes: 59 Noes: 60 AGENDA ITEM #2.e. Retention and Storing of the Emergency Operations Center Records. Page 23 of 23 r KODIAKISLANDBOROUGH Finance Department MEMORANDUM TO: Michael Powers, Borough Manager FROM: Dora Cross, Finance Director DATE: July 29, 2020 SUBJECT: Update of Mr. Roberts prior memo regarding alternate revenue sources As requested, I have reviewed Mr. Roberts prior memo dated March 2017, which is attached, regarding alternate revenue sources for the borough. Although many of the items on Mr. Roberts' list are still current, I have updated his list and added some additional items and information. As well as including the indicated attachments in the body of the memo, I have also included the 'Alaska Tax Facts' from the Alaska Office of the State Assessor's webpage and a portion of their 'Alaska Taxable 2019' annual compilation report for municipal comparison information. List of Potential Revenue Sources (details to follow) : • Change the severance tax rate.* • Add an ad valorem tax on commercial vessels.' • Add a per keel length tax on commercial vessels.* • Add an excise tax or sales tax on alcohol.* • Remove or reduce optional exemptions from personal property.* • Add a gross receipts tax.* • Add a general borough sales tax.* • Add a per head school tax (checking legality) • Increase in fees. • Change the excise tax rate on tobacco.* • Change the excise tax on rate on marijuana.* • Change the ad valorem tax on motor vehicles.* * Indicates it affects the MATR (maximum allowable tax revenue) calculations. Severance tax rate: Currently the local severance tax is tied to the mill rate and is 10.75 mills or 1.075% and generated $1.491 M in 2015. A 2% tax would generate additional revenue of just over $1,000,000. • Tax collections in FY2019 totaled $1,206,697; FY2020 (as of 7129) is $1,127,716. • The assembly debated a flat rate and made the decision to keep it tied to the mill rate during their June 2019 budget process. Ad Valorem Tax on Commercial Vessels: 2015 was our last year for tracking vessels and fishing gear and we carried a full and true value of $219,125,800. At 10.75 mills the tax levy was $2,355,709; vessel value $190,127,400, and gear value $29,008,400. It must be stressed that we did not assess vessels or gear but required owners to estimate and report those values. If this tax were to be levied, we would need to train an assessing employee in boat valuation. Per Foot Tax on Vessels: In 2015 the total vessel keel length was roughly 25,119 feet and was taxed at $1/foot. This tax was eliminated due to the administration costs outweighing the revenues generated at the $/foot rate. If the per foot tax were raised to $50/foot the tax generated would be $1,255,955 and at $100/ foot it would be $2,511,910. Sales or Excise or Tax on Alcohol: Taxing alcohol is a more involved process and we would need to have a sales tax on more than one item. In this case, we do have a 5% transient accommodations tax (bed tax), which is basically a sales tax. We would also need to submit the sales tax question to the voters for approval. For an excise tax, which does not require submitting a question to the voters, we could charge a tax on the wholesale value at the point of delivery to the retailer. There are some court cases covering this. A very rough guesstimate would be an addition $400,000-$500,000 in alcohol tax revenues. Option Exemption on Personal Property: The Ordinance exempting the first $20,000 of personal property was approved in FY2011. For 2015, the effect of exempting the first $20,000 in personal property meant a revenue loss of $188,000; the ad valorem revenue loss for aircrafts was $39,000. Gross Receipts Tax: A gross receipts tax is basically an excise tax on all sales and services. The tax is applied to the owner of a business and is based on their gross receipts with no deductions for cost, labor, etc. I have reviewed some states with a gross receipts tax and it is very straight forward. Some states like Nevada have various tax rates for differing industries. They also have a non -tax limit of $4M. If we lowered the non -tax limit to say $500,000 we would be only taxing larger corporations, such as fish processing plants. How much revenue this would generate is difficult to discover. The city sales tax could be used as a guideline but they stop charging tax after $750. One scenario is to look just at fish processing plants (the tax could not legally be that limiting, but for revenue estimates, it is a beginning). The ex -vessel value of fish in 2015 was $137.5M. Just using that value at, a 1% tax would generate $1.37M and a Y2% would generate $687,500. This demonstrates that a broad gross receipts tax could generate well in excess of $1.5 to $2M. General Borough Sales Tax: A general sales tax would also need to be approved by the voters and has been voted down twice in Mr. Roberts history in the borough. The city generates about $1.4M per percent of tax with their present structure which has a $750 taxable limit. If we were to structure a sales tax it would be best to follow the city's model for the ease of retailers. 1 would expect only slightly higher revenue borough - wide, as there are fewer retailers and service providers that are outside of the city limits. Per Head School Tax: Currently there is a bill in the State house to raise a school tax as part of a general income tax. It does not appear that the borough can institute a per head school tax on its own. Increasing Fees: An increase in fees and permits would help fund those departments that have fees, most notably the building department. • The assembly debated increasing fees in June 2020 and did make decisions to change some fees. These fees are reviewed and authorized annually by the assembly. Excise Tax on Tobacco: An excise tax on tobacco and tobacco products was levied in 2018. The current tax rate is $0.05 per cigarette and 25% of the wholesale price of tobacco products brought into the borough. • Tax collections in FY2019 totaled $423,979; FY2020 (as of 7129) are $275,499. • There is an ordinance currently being considered by the assembly to raise the tax rate to $0.075 per cigarette and to 37.5% for other tobacco products. The ordinance also includes vaping products which were previously excluded from taxation. Excise Tax on Marijuana: An excise tax on marijuana cultivation was enacted in 2017. The current tax rate is 20% of the per -ounce tax imposed by the state of Alaska. • Tax collections in FY2019 totaled $1,465; FY2020 (as of 7129) are $1,449. Ad Valorem Tax on Motor Vehicles: The current tax structure was last changed with Ordinance FY2006 (attached) and taxes vehicle years 2007 and older. For comparison the tax rates for the Ketchikan Gateway Borough and the Municipality of Anchorage are attached. • Tax collections in FY2019 totaled $220,392; FY2020 (as of 7129) are $181,620. Respectfully, Dora Cross KODUK ISLAND BOROUGH Assessing Department MEMORANDUM TO: Michael Powers, KIB Manager FROM: Bill Roberts, KIB Assessor DATE: March 28, 2017 SUBJECT: Preliminary research in to alternate revenue sources. Michael, As requested 1 have been researching revenue sources for the borough, other than an increase of the mill rate on property owners. Following is a list of the potential revenue sources I am investigating: 1. RAISE FISH AND SEVERANCE TAX TO A FLAT 2% 2. BRING BACK A TAX ON COMMERCIAL VESSELS EITHER AD VALOREM OR A REASONABLE AMOUNT PER KEEL LENGTH, SAY $50 PER FOOT. S. SIN TAX ON TOBACCO AND ALCOHOL 4. REVIEW OPTIONAL EXEMPTIONS FROM PERSONAL PROPERTY TAX, I.E. EXEMPTION OF INVENTORIES, FIRST $20,000, FISHING GEAR, AIRPLANES, ETC. 5. GROSS RECEIPTS TAX 6. A GENERAL BOROUGH SALES TAX 7. A PER HEAD SCHOOL TAX (CHECKING LEGALITY) 8.. INCREASING FEES TO COVER ACTUAL COSTS, I.E., BUILDING PERMITS, ZONING PERMITS, etc. Raising fish tax to a flat rate of 2%: Currently the raw fish and severance tax is tied to the mill rate an d is 10.75 mills or 1.075% and generated $1.491 M in 2015. A 2% tax would generate an additional revenue of just over $1,000,000. Commercial Vessel Ad Valorem Tax: Our last year for tracking vessels and fishing gear, 2015, we carried a full and true value of $219,125,800. At 10.75 mills the tax liability is $2,355,709.85. The breakdown in value is: Vessel Value $190,127,400, Gear $29,008,400. It must be stressed that these are owner supplied values as we did not tax vessels or gear, but required owners to report estimated values. If this tax were to be levied, we would need to train a current KIB appraiser in boat valuation. Per Foot Tax on Vessels: In 2015 the total vessel keel length taxed at $1/foot was roughly 25,119 feet. If the per foot tax were raised to $50/foot the tax generated would be $1,255,955 and at $100/ foot it would be $2,511,910. Tax on Tobacco and Alcohol: We can place an excise tax on tobacco. Sitka and Anchorage tax on a mill rate of about 120 mills per cigarette. I feel that it would be easier to craft a tax based on five cents per cigarette. Sitka, which is most similar to Kodiak in total population generates a revenue of just under $400,000 with a mill rate of 123.1 mills per cigarette. By charging the tax to the supplier as an excise tax, this would not require a vote as a sales tax. Alcohol is more involved and we can charge a sales tax as long as we also have a sales tax on another item. In this case we do have a 5% bed tax, which is basically a sales tax. We would need to have a vote if it is to be a sales tax. It is possible that we could charge an excise tax at delivery to the retailer, which would not require a vote. There are some court cases covering this. A very rough guesstimate would be an addition $4-500,000 in alcohol tax. We would be taxing the wholesale value as an excise tax. Removing Option Exemption for first $20,000 of personal property: Based on the spreadsheet that we used to determine the effect of exempting the firs $20,000 in personal property, the revenue loss was $188,000. The ad valorem tax loss in aircraft was $39,000. Gross Receipts Tax: A gross receipts tax is basically an excise tax on all sales and services. The tax is applied to the owner of a business and is based on their gross receipts with no deductions for cost, labor, etc. I have reviewed some states with a gross receipts tax and it is very straight forward. Some states like Nevada have various tax rates for differing industries. They also have a non -tax limit of $4M. If we lowered the non -tax limit to say $500,000 we would be only taxing larger corporations, such as fish processing plants. How much revenue this would generate is difficult to discover. The city sales tax could be used as a guideline but they stop charging tax after $750. One scenario is to look just at fish processing plants (the tax could not legally be that limiting, but for revenue estimates, it's a beginning). The ex -vessel value of fish in 2015 was $137.5M. Just using that value at 1 % is $1. How much revenue this would generate is difficult to discover. The city sales tax could be used as a guideline but they stop charging tax after $750. One scenario is to look just at fish processing plants (the tax could not be that narrow, but for revenue estimates, it's a beginning). The ex -vessel value of fish in 2015 was $137.5M. Just using that value at 1 % is $1.37M at 1/2% is$687,500. This demonstrates that a broad gross receipts tax could generate well in excess of $1.5 to 2M. A general Borough Sales Tax: A general sales tax would need to be approved by the voters and has been voted down twice in my history in the borough. The city generates about $1.4M per percent of tax with their present structure which has a $750 limit that can be taxed. If we were to structure a sales tax it would be best to follow the city's model for ease of retailers. I would expect only slightly higher revenue borough -wide, as there are fewer retailers and service providers that are outside of the city limits. A Per Head School Tax: Currently there is a bill in the house to raise a school tax as part of a general income tax. It does not appear that the borough can institute a per head school tax on its own. Increasing Fees: An increase in fees would help fund those departments that actually have fees, most notably the building department. A recent move to increase these fees was voted down by the assembly, but if opinions have changed we can dust off the numbers from the report presented to the assembly by Bob Pederson on building fees. We could also raise fees for zoning compliance and subdivisions. Respectfully Bill Roberts W oduced by-.. &%nailer odRV4 Roquest6d by. Manager Word k*oduced: Puble MUM Adoptee 001311AM KODIAK ISLAND BOROUGH ORDINANCE NO. FY 2006-09 AN ORDINANCE OF THE KODIAK ISLAND BOROUGH AMENDING KODIAK ISLAND BOROUGH CODE OF ORDINANCES TITLE 3 REVENUE AND FINANCE CHAPTER 3.32 MOTOR VEHICLE REGISTRATION AND TAX SECTION 3.32.010 ESTABLISHED AND SECTION 3.32.020 ALLOCA77ON AND BY ADDING SECTION 3.32.030 FEE IMPOSED TO INCREASE THE MOTOR VEHICLE REGISTRATION TAX WHEREAS, in Ordinance 79-42-0, and recorded in the borough code section 3.32.010 coverage was elected under the biannual motor vehicle registration tax in lieu of ad valorem property tax as established in AS 28.10.431; and WHEREAS, the administration filed a written notice on December 7, 2005 informing the department of motor vehicles of the borough's intent to change the tax charged for vehicles registered on or after January 1, 2007; and WHEREAS, administration must forward a copy of this ordinance to the appropriate agency on or before April 1, 2006; and WHEREAS, the borough may change the tax under this section no more than once every two years per AS 28.10.4310); and WHEREAS, the use of the biannual motor vehicle registration taxis allocated to the area wide school system per borough code section 3.32.020; and WHEREAS, if the borough adopts the same fee schedule now used by another Alaska government already in the state system their one-time fee will not be charged for the change, and WHEREAS, the revenue collected will increase by approximately 50% or $100,000 in a fiscal year, and WHEREAS, Kenai Peninsula Borough has the lowest rate of all municipality/borough which have elected to set their own tax rates; and NOW, THEREFORE, BE IT RESOLVED 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: Title 3 Revenue and Finance Chapter 3.32 Motor Vehicle Registration and Tax Section 3.32.010 Established, and Section 3.32.020 Allocation are herebyamended and Section 3.32.030 Fee Imposed is hereby added as follows: Kodiak Island Borough Ordinance No. FY2006-09 Chapter 3.32 MOTOR VEHICLE REGISTRATION TAX Sections: 3.32.010 Established. 3.32.020 Allocation. 3.32.030 Fee imposed. 3.32.010 Established. The borough hereby elects coverage under the bi-annual motor vehicle registration tax established in AS 28.10.431 et seq. 3.32.020 Allocation. The use of the seal -motor vehicle registration tax is allocated to the area wide school system. 3.32.030 Fee imposed. The rate imposed is reflected on the following table: Proposed rate For 2007 A Psgr, MH, PK B Mdtorcycle & Non -Comm Trlr C Taxi & Commercial 0 - 5000 lbs D Tour Buss & Comm 5,001 - 12,000 lbs E Commercial 12,001 -18,000 lbs F Commercial 18,001 & over G Dealer ATTEST: Yeat's old 1 2 3 4 5 6 7 8 9 z007 M 2M M M = = M 1%9< $140 $140 $120 $100 $ 80 $ 60 $ 50 $ 40 $ 30 20 20 18 16 14 12 10 10 10 150 150 130 110 90 70 60 50 40 200 200 190 160 140 120 100 75 50 450 450 410 370 330 290 250 230 210 550 550 500 450 400 350 300 250 220 100 100 100 100 100 100 100 100 100 ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH THIS SIXTEENTH DAY OF MARCH 2006 AudlfthAN]ielsen, Cl9luorough Clerk Kodiak Island Borough KODIAK ISLAND BOROUGH r J me M. Selby, B Ordinance No. FY2006-09 DtNnn '? of ') Ketchikan Gateway Borough 4.45.030 Annual motor vehicle registration tax, (a) There is levied an annual motor vehicle registration tax within the borough pursuant to the provisions of AS 28.10.431 and as such statute may hereafter be amended, revised or replaced. The rale of such tax shall be based upon the age of vehicles as determined by model year according to the following schedule: Tax According to Age of Vehicle Since Model Year 8th Motor Vehicle 1st 2nd 3rd 4th 5th 6th 7th or Over (1) Motorcycle $10 $9 $8 $7 $5 $3 $2 $2 (2) Vehicles specified in 76 63 51 38 25 20 13 9 AS 28.10.421(bj(1) (3) Vehicles specified in 76 63 51 38 25 20 13 9 AS 28.10.421(b)(3) (4) Vehicles specified in AS 28.10.421(c)(1) — (4) 5,000 pounds or less 76 63 51 38 25 20 13 9 5,001 —12,000 pounds 127 101 76 63 51 38 25 13 12,001 — 18,000 pounds 265 227 202 176 151 126 113 100 18,001 pounds or over 328 277 239 202 176 151 126 100 (5) Vehicles specified in 127 101 76 63 51 38 25 13 AS 28.10.421(bX4) (6) Vehicles specified in 10 9 8 7 5 3 2 2 AS 28.10.421(b)(6) (7) Vehicles specified in 76 63 51 38 25 20 13 9 AS 28.10.421(d)(8) (8) Vehicles specified in 76 63 51 38 25 20 13 9 AS 28.10.421(bK2) Motor Vehicle Tax According to Age of Vehicle Since Model Year 8th 1st 2nd 3rd 4th 5th 6th 7th or Over (9) Vehicles eligible for dealer plates 51 under AS 28.10.421(d)(9) (b) All money received by the borough under this section and AS 28 10.431, and as such statute may hereafter be amended, revised or replaced, which is not utilized under subsection (c) of this section, shall be allocated by the borough for city, borough, and service area purposes within the borough in the proportions yielded by dividing the total borough population into the population of each of their respective taxing districts, and multiplying the result of each taxing district by the mill levy of such taxing district upon the property in that district for the fiscal year. Population shall be established by the latest figures determined by the Ketchikan Gateway Borough planning department and accepted by the Slate of Alaska Department of Community and Regional Affairs for allocation of state revenue sharing funds or other reliable data. (c) Subject to assembly appropriations, up to fifty (50) percent of the money received by the borough under this section and AS 28.10.431, and as such statute may hereafter be amended, revised or replaced, shall be allocated by the borough to fund a vehicle disposal system providing an enforcement program for impoundment and disposal of abandoned or junk vehicles and a program for voluntary disposal of vehicles. [Ord. No. 1529, §1, 07-06-09; Ord. No. 1005, §2, 12-2-96; Ord. No. 546, §3, 12-2-85 Code 1974 §45.11.011.1 Chapter 12,07 - MOTOR VEHICLE REGISTRATION TAX Municipality of Anchorage 12.07.010 - Tax levy on motorvehicle registration. Tax levy. There is levied in the municipality a motor vehicle registration tax pursuant to the provisions of AS 28.10.4 31 (Biennial Motor Vehicle Registration Tax) as such statute may be hereafter amended, revised, or replaced. Pursuant to AS 28.10.4310) the municipality modifies the scheduled amount of tax imposed under subsections (b) and (1) of the statute according to the following schedules: A. There is a biennial tax levied in the municipality upon motor vehicles subject to the registration fee under AS 28.10.411 and 28.10.421. The biennial tax shall be according to the following schedule: BIENNIAL TAX ACCORDING TO AGE OF VEHICLE SINCE MODEL YEAR P14:I TYPE 1. Motorcycle 1211 20 fio 20 120 20 120 120 2. Vehicles specified in AS t 28.10.421(b)(1): 1150 Noncommercial passenger 140 130 120 110 100 90 70 vehicles, motor homes, and I low speed vehicles i 3. Vehicles specified in AS 150 140 130 120 110 100 90 70 28.10.421(b)(3): Taxicabs 4. Vehicles specified in A5 28.10.421(c)(1)—(4).- 8.10.421(c)(1)—(4):commercial commercialvehicles for hire based on unladen r weight of I a. 5,000 pounds or less 1501140 i 130 120 110 100 190 70 b. 5,001-12,000 pounds 220 220 220 22D 1220 1 110 110 110 c. 12,001-18,000 330 33T330330 170 170 170 pounds — 464 428I 392E3563201284l 250 d. 18,001 pounds and .I� � r over 5. Vehicles specified in AS 28.10.421(b)(4): Motor buses with a seating capacity for 20 or more persons and used 150 140 130 120;110 100 90 70 exclusively for commercial i purposes in the transporting of visitors or tourists � i I € 6. Vehicles specified in AS 28.10.4210): Noncommercial trailers, 20 20 20 20 20 20 20 120 including rental trailers i 7. Vehicles specified in A5 28.10.421(d)(8): Amateur mobile radio station 150114011301120 ! 110'100 90 70 vehicles F ' B. Vehicles specified in AS 28.10.421(b)(2): Fick up trucks or vans not exceeding 10,000 pounds 150 140 130 120 110 100 90 70 unladen weight and not registered in the name of a company or business I ; 9. Vehicles eligible for dealer plates under AS 150; 28.10.421(d)(9) B. Notwithstanding subsection A of this section, there is an annual tax levied in the municipality upon motor vehicles specified in AS 28.10.421(c) and subject to the registration fee under AS 28.10.411 and AS 28.10.421 if the owner elects to register the vehicle annually as allowed under AS 28.10.108(f). The annual tax under this subsection shall be according to the following schedule: ANNUAL TAX ACCORDING TO AGE OF VEHICLE SINCE MODEL YEAR MOTOR VEHICLE 1- 2 "' 314 4 iK 5 +* 6 th 71h $ "or over 1. 5,000 pounds or less 75 70 165 60 S5 50 45 35 _ 1 2.5,001--12,000 pounds 110 110 110 110 110 55 55 55 3.12,001-18,000 155 165165 165 165 85 85 85 pounds 4. 18,001 pounds and 250 232 214 195 178 160 142 1125 over i C. Should a motor vehicle for any reason be subject to an annual tax in lieu of a biennial tax but is not described In subsection B., then the annual tax shall be half of the biennial lax rate for that vehicle as specified In subsection A. D- Reserved. E. Permanent registration—Trailers_ The municipality elected to allow permanent registration of trailers under AS 28.10.4210). Pursuant to AS 28,10.4310), there is established a tax on any trailer that is permanently registered under AS 28.10.421(j). The tax levied under this subsection is equal to the biennial rate established in subsection A., and is payable only once at the time a trailer is permanently registered in the municipality. The option for permanent registration under this subsection shall be available on January 1, 2017 and thereafter. (AO No. 2010-81(S-1), § 16, 12-7-2010; AO No. 2011-30, § 1, 3-8-11, eff. 1-1-12; AO No. 2014- 140, § 2, 12-2-14) Department of Commerce, Community, and Economic Development DIVISION OF COMMUNITY AND REGIONAL AFFAIRS B_QA 1 DC -CED / l7CRA 1 Office of the State Assessor / Alaska Tax Facts OFFICE OF THE STATE ASSESSOR Alaska Tax Facts • Alaska is the largest of the United States; however, for all its vastness only a small portion of the land mass is subject to a property tax. • There are approximately 321 communities in Alaska, many of which still remain unincorporated. • There are 165 incorporated municipalities (local governments), 19 of which are incorporated into boroughs (boroughs are a rough equivalent to counties) and the remainder are incorporated as cities. • Of the 19 boroughs in Alaska, only 15 levy a property tax. • Only 9 cities located outside of boroughs levy a property tax; therefore, only 24 municipalities in Alaska (either cities or boroughs) levy a property tax_ • One hundred and seven municipalities (reporting) levy a general sales tax. Sales tax rates range from a low of 1 % to a high of 7%. • The "typical' sales tax rates within Alaska range from 2%-5%. r Other types of local taxes levied are raw fish taxes, hotel/motel "bed" taxes, severance taxes, liquor and tobacco taxes, gaming (pull tabs) taxes and fuel transfer taxes. • in 2014, local governments generated approximately $1.66 billion in revenues from property taxes, sales taxes and other taxes. Of that amount, $1.34 billion was from property taxes. • Oil & Gas properties, such as the Trans -Alaska Pipeline, contribute a little over $426 million in property taxes to local government. • Alaska exempts from property taxes the first $150,000 of assessed value for all senior citizens (65 years of age and over) and disabled veterans (50% or more service connected disability). • The average assessed value exempted from taxes for senior citizens and disabled veterans is $139,393 which equated to a tax exemption of $1,965 for 2017. • In 2014, the total full value for all municipalities was $108.6 billion (including TAPS). For 2014 the statewide population was 736,399, which means that the per -capita full value was $147,519. • The average per -capita property tax paid in all municipalities, excluding oil and gas properties, was $1,435. • There is no statewide sales tax levied. • There is no personal state income tax. ALASKA TAXABLE 2019 Municipal Taxation - Rates and Policies • Full Value Determination Volume LIX REPORTJanuary, 202020 Govenor Mike Dunleavy Julie Anderson, Commissioner Sandra Moller, Director Department of Cemmerce, [ommuniry, Division of Community & RPei,, l AfF l— and Economic Development https://www.cDmmerce.ala https;//www.commerce.alaska.gay/web/ Table 1 This table lists only those municipalities which levy a sales, severance, property or other type of local tax. Munkipallty Property Tax Saks Tax Other Tax (1) Total Tax Population Tax Per Capita North Slope Borough $397,384,995 SO SO $397,384,995 10812 $36,754 Egegik SO $0 $1,048,978 $1,048,978 77 $13,623 Pilot Paint SO 51,080,509 SO $1,080,509 83 $13,018 Valdez $44,672,851 $0 $449,733 $45,122,584 3903 511,561 False Pass SO 569,847 5379,545 5449,392 39 $11,523 Skagway $1,951,208 $8,882,220 $189,806 $11,023,234 1088 $10,132 Bristol Bay Borou 55,184,784 SO $2,441,425 $7,626,209 879 $8,676 Whittier $615,409 $591,889 $405,363 $1,612,661 245 $6,582 Unalaska 56,379,040 S10,911,874 $5,040,476 $22,33090 4333 55,154 Saint Paul $0 $342,997 $I,120,918 51,463,915 390 $3,754 Yakutat $381,951 51,176,770 5302,036 51,860,757 523 $3,558 Juneau $51,106,286 $50,693,173 55,820,168 $107,619,627 32247 $3,337 Adak SO 5550,992 $361,111 $912,103 296 53,081 Seward $1,466,060 55,326,437 $556,065 $7,348,562 2584 52,844 Haines Borough $2,994,265 $3,499,333 5221,918 $6,715,516 2480 $2,708 Nome $3,638,860 $5,742,795 $135,149 $9,516,804 3662 $2,599 Dillingham $2,596,292 S2,684,535 $717,833 $5,998,660 2382 $2,518 Cordova $2,447,089 53,127,512 $298,337 $5,872,938 2360 $2,489 Sitka $6,681,724 $12,710,614 $1,766,512 $21,158,850 8652 $2,446 Kodiak $1,187,013 $13,068,105 $227,744 $14,482,862 5942 $2,437 Wasilla SO $20,989,922 SO $20,989,922 8801 $2,385 North Pole $602,892 53,864,533 $539,495 $5,006,920 2101 $2,383 Hoonah $o S1,705,089 $132,098 $1,837,187 789 $2,329 King Cove $0 $758,638 $1,335,516 $2,094,154 920 $2,276 Ketchikan $5,696,627 $12,489,754 $234,854 $18,421,235 8157 $2,258 Craig $655,931 $1,641,745 $144,994 $2,442,670 1095 $2,231 Wrangell $1,802,428 53,532,025 S46,687 $5,381,140 2426 $2,218 Denali Borough 50 $0 $3,940,728 53,940,728 1825 $2,159 Petersburg Borough 53,347,614 $3,192,021 $332,763 $6,872,398 3198 52,149 Anchorage $547,004,387 $0 $79,872,372 $626,876,759 295365 $2,122 Homer $3,220,914 $8,062,653 SO $11,283,567 5443 $2,073 Akutan $0 $1,985,328 $0 $1,985,328 994 $1,997 Soldotna 5312,470 $7,851,446 $0 $8,163,916 4327 $1,887 Seldovia $266,201 $144,738 $0 $410,939 220 $1,868 Pelican $74,938 $45,430 SO S120,368 68 $1,770 Matanuska-Susitna Bor $153,722,205 50 $11,353,176 $165,075,381 105743 $1,561 Kenai $3,598,388 57,120,952 SO $10,719,340 6999 $1,532 Aleutians East Borou $0 $0 $4,530,157 $4,530,157 2959 $1,531 Kenai Peninsula Bo $57,165,461 $32,265,467 $0 $89,430,928 58471 $1,529 KetchikanGatewayBo $9,195,716 $9,723,960 $1,452,039 $20,371,715 13843 $1,472 Kodiak Island Boroughl $16,799,869 SQ $1,911,2I5 $18,711,084 13136 $1,424 Bethel 1 $01 $6,593,004 $1,868,800 $8,461,804 6135 $1,379 16 Palmer $1,294,866 $7,279,716 SO $8,574,582 6223 51,378 Sand Point $0 5742,071 $473,681 S1,215,752 911 SI,335 Lake and Peninsula Boi 50 $0 $1,997,044 S1,997,044 1663 $1,201 Fairbanks North Star B $105,566,906 $o $4,702,403 $110,269,309 97121 $1,135 Klawock SO $763,238 516,335 $779,573 777 $1,003 Aleknagik $0 $105,931 $139,209 $245,140 251 5977 Nenana $244,018 594,277 $o $338,295 363 5932 Gustavus 5o $418,216 $82,855 $501,071 554 $904 Kotzebue $0 $2,099,262 S681,564 52,780,826 3121 $891 Fairbanks $19,118,252 $o $7,454,389 $26,572,641 31668 $839 Thorne Bay 50 $423,099 S13,939 $437,038 524 $834 Larsen Bay $0 $48,233 $4,188 $52,421 80 $655 Unalakleet 50 $420,356 $11,705 5432,061 722 $598 Chignik $0 $0 $55,453 $55,453 98 $566 Galena SO S173,026 $67,473 $240,499 460 $523 Nuiqsut $0 50 $208,344 $208,344 481 $433 Houston $408,005 $329,076 S170,467 $907,548 2100 5432 Port Alexander $0 $19,934 $2,507 522,441 55 $408 Emmonak SO S�49,523 So $349,523 867 $403 Battles 50 $0 54,284 $4,284 11 $389 Russian Mission $0 5123,753 $o $123,753 340 5364 Teller 50 $82,945 $390 $83,335 237 $352 Hooper Bay $0 $396,869 519,975 5416,844 1247 5334 Buckland $0 S170,677 $o $170,677 511 $334 Kake $0 $166,097 $30,838 $196,935 601 $328 Shaktoolik $0 $87,037 $o $87,037 275 5316 Saint Michael $o $124,223 $0 5124,223 398 $312 Togiak $0 $141,477 S133,239 5274,716 900 $305 Saint Mary's SO S149,500 $20,197 S169,697 566 $300 Fort Yukon $0 $146,673 $0 $146,673 540 $272 Saxman SO $107,556 SO $107,556 421 $255 Cold Bay $0 $0 515,715 $15,735 63 $249 Scammon Bay SO $147,785 So S I47,785 598 $247 EIim $0 $87,143 $0 $87,143 368 $237 Koth'k 50 $114,864 538,054 $152,918 655 5233 Marshall $0 $95,514 $0 595,514 437 $219 Napakiak $0 $75,142 SO $75,142 344 $218 Point Hope 50 $162,421 $0 $162,421 749 $217 Manokotak $0 53,466 $100,479 $103,945 508 $205 AIakanuk $o $146,535 $0 $146,535 728 $201 Mekoryuk $0 $24,667 $20,000 544,667 223 $200 Mountain Village SO $154,575 $0 $154,575 804 $192 Selawik $0 $158,210 SO $158,210 845 $187 Noorvik $0 $116,043 $0 $116,043 629 $184 Pilot Station $0 $114,625 $0 $114,625 640 5179 Aniak $0 $51,935 533,937 585,872 485 $177 Deering $0 529,344 So $29,344 168 $175 17 Quinhagak $0 $130,140 $0 $130,140 747 $174 Kachemak $84,904 $0 $0 $84,904 511 $166 Brevig Mission $0 $66,496 $0 $66,496 462 $144 Stebbins SO S90,724 SO $90,724 646 $140 Old Harbor SO $24,233 $6,183 $30,416 224 $136 Diomede $0 $13,048 $Q $13,048 99 $132 Kwethluk $0 $107,073 $0 $107,073 819 $131 Shishmaref $0 $74,744 50 $74,744 598 $125 Hydaburg $0 $49,156 $0 $49,156 398 $124 Savoonga $0 $90,000 SO $90,000 751 5120 Wales $0 $19,478 $0 $19,478 165 $118 Tanana $0 S23,770 $0 $23,770 204 $117 Koyuk $0 $39,981 $0 $39,981 350 $114 Ambler $0 530,887 50 $30,887 287 $108 Angaon $0 $43,939 $57 $43,996 410 $107 Chevak $0 $113,669 $0 $113,669 1074 $106 White Mountain $0 520,078 $0 $20,078 194 $103 Nunam lqua $0 $22,699 $0 $22,699 225 $101 Eek $0 $35,000 $0 $35,000 347 $101 Northwest Arctic Bo $9 SO $771,665 $771,665 7791 S99 Kivalina SO $41,438 $0 $41,438 442 $94 Gambell $0 $67,330 $0 567,330 722 $93 Shungnak SO $25,496 $0 $25,496 274 $93 Tenakee Springs $0 $12,599 $724 $13,323 144 $93 Anderson $0 $0 $21,749 521,749 269 S81 Kobuk $0 $8,987 $0 58,987 144 $62 Kiana $0 $25,058 $0 $25,058 421 $60 Napaskiak $0 $19,281 $0 $19,281 433 $45 Ouzinkie $0 $6,733 $0 $6,733 154 $44 McGrath $0 $0 $10,856 $10,856 310 S35 Chefomak SO $14,725 $0 $14,725 442 $33 Toksook Bay $d $22,265 SO $22,265 683 $33 Anaktuvuk Pass $0 $0 $2,340 $2,340 376 S6 Nightmute $0 $769 SO $769 301 S3 Nondalton $0 $272 SO $272 129 S2 Statewide: 124 Taxing Municipalities $1,458,87U,819 $260,111,409 5146,AN U9 $1,865,472,478 736,239 $2,534 (1) Other Tax includes such taxes as bed tax, alcohol tax, raw fish tax, etc. Average Statewide per -capita revenue (including North Slope Borough) $2,$33.79 Average Statewide per -capita revenue (Excluding North Slope Borough) $2,023.76 1s Q7 T Y�IIIIIIII�II�11110 �Il��lll�f�l fill 111111. 111111. -pill -1 O N aaa as a s saaa as ass a aaaa a as a a s ai a R as $to r N N a _aa aoo a s eases aaaaa ase a 6aaa a as a a s as a a as P a ass as a aaaaa aaaaa a a aaaa a as a a s as a s a as F N ry aqa as a s aaaaa aaaaa aaa a aaaa a as a a a a a a a as M h � O N N a as � a aaaaa aaa a a s ss a a s a� a as }M hqa r��aa 1�a MMM � yq N h YCKCi N M N h � 9 a a a a as a s a a a a a as as aaa a aaaa a as a a s as a s a as M btaa bt a aaaaaaaasa a REsa a sa a s al a s as N V N y ■ r N N xx yy YY YY YY xx �a 7 s N ri N n N M x Li Y n ^ Yx Q pp (V pp !'1 N $4 $4 vxi �I R n Jill "I z6.1 III O N Table 3 As of January 1, 2019 The exemptions noted on this table are only those allowed under AS 29.45.050; mandatory exemptions are excluded. Other exemptions include such programs as Historical Properties, Volunteer EMS/Firefighter Exemptions, Habitat Protection, Economic Development or any other types of locally - adopted optional exemptions. These assessments do not include any taxable value assessed for oil & gas properties under AS 43.56. Percent of Tax Base Exempted is the sum of all locally authorized optional exemptions, divided by the total locally assessed value for that commuity. LOCALLY EXEMPTED VALUES") BraousllFtufied Mtmicipalites 590,0011 tial A5 29.445.050(a) Colum maty Purpose AS 29.45.05*Xl)(A) PropertyResi Other ReallAS Personal Property 29.45.050 Local Assessed Va1ne Percent of Tax Exempted Anchorage (Municipality of) $2,290,636,424 $32,684,441 $17,839,703 52,056,580,550 $34,479,024,689 11.31% Bristol Bay Borough $2,383,600 $182,400 $270,600 $22,132,558 $376,934,535 6.21% Fairbanks North Star B $752,837,352 $18,444,283 $57,273,442 $1,814,925,524 S7,726,511,032 25.49% Haines Borough $0 $6,328,300 $640,900 $62,347,879 $363,775,393 16.01% Juneau (City & ) $0 513,807,348 $0 $387,764,019 $5,015,770,882 7.41% Kenai Peninsula Borough $520,969,600 S70,132,010 $464,041,690 $925,200,660 $6,897,588,722 22.31% Ketcbikan Gateway Borough SO $5,362,300 $961,900 $2I7,152,967 $1,553,668,300 12.580/6 Kodiak bland Borough SO $3,553,600 $3,211,607 $170,148,587 S1,421,544,275 11.07% Matanuska-Susitria Borough SO 54017,710 5365,027,019 $1,895,910,665 S9,618,340,669 19.31% North Slope Borough $24,498,600 $5,597,100 52,818,800 $138,000 S1,112,424,328 2.89% Peters Bor—wah, $0 SO $545,600 S97,144,704 5323,352,600 23.20% Sitka (City & Borough) SO $20,546,800 (2) $6,346,900 $160,448,483 S1,070,703,478 14.890/6 S (Municipality of) S6,242,790 SO S14,842 529,406,910 S357,846,238 9.06% Wrangell (City & Borough) SO SO $65,200 $68,014,621 $153,071,200 30.78% Yakutat (Ci & ) Sol SO $638,800 $26,329,621 549,585,900 35.23% Total Borough, 15) S3,597568,366 I 5217.956,292 I 5919,696,963 57,933,645,749 S70,520,142,241 15.2% LOCALLY EXEMPTED VALUES"' Qtly swim Residentiel AS 29.45.050(a) Commuetty Purpose AS 29.45.050(b)(IXA) Personal Other Real Property Property 45.AS Locsl Assessed Value Percent of Tax Base Exempted Cordova SO SO $0 $86,032,867 $214,831,421 28.60°/a Craig $0 52,560,000 $0 $42,786,236 S116,869,100 27.95% Dillinoant SO SO 56,366,500 $39,402,142 5224,728,900 16.92% Nenana SO SO SO $13,997,875 S16,378,413 46.08% Nome SO SO SO S80,630,647 $331,908,544 19.54% Pelican SO $0 SO 52,949,149 510,705,367 21.60% Unalaska SO SO $4,943,052 520,994,664 5680,116,688 3.67% Valdez 533,738,045 S6,845,100 $3,294,247 $102,086,472 S279,061,545 34.34% Whittier SO SO SO $1,968,265 S87,162,764 2.21% Total Cities (9) $33,738,045 59,405,100 S14,603,799 S390",315 51,961,762,742 18.60A 5W wide (24) 1 S3,631,306,411 I 5227,361,392 1 $934,300,762 1 S8,324,494,064 I S72,481,904.983 1 153% (1) Exempt Values arc actual assessed values established by the individual borough or city, estimates by the Office of the State Assessor or both. (2) Value from 2018. 29 Table 9A Senior Citizen and Disabled Veteran Property Tax Exemption History AS 29,45.030(e) - (i) Ten Year Performance Summary State law exempts real property owned and occupied as a permanent bome by a resident, 65 years of age or older, or, by a disabled veteran with a 50°/. or greater service -connected disability, or by a widow/widower to or greater than the age of 60 of either of the two prior categories. The exemption applies to the first S 150,000 of assessed valuation, and applicants must apply directly to their municipality. In 2002 legislation was passed which would allow municipalities to set its filing deadline; this legislation also allows for a "one time filing" for the program. Program costs have exceeded funding levels from the state since 1986 resulting in prorating payments to eligible municipalities. The Alaska Legislature has not funded the reimbursement for the program since FY 1997, Tax Year 1996. Tax Year No. erAppliattiom Total Exempt Appmved Aneaul Value Armtial Value Percent Change Total Exempt Animal Tax Tarn Percent Chatige Average Eumpt Value SS Per. Applicant Average Exempt Tax SS Per APAXIIt 2009 25,708 $3,493,073,3I4 4.5'/0 $47,584,410 8.596 $135,486 SI,851 2010 27,049 $3,662,979,523 5.2% S49,749,270 4.5% 5135,420 51,839 2011 28,525 53,885,771,533 6.10,6 $53,315,762 7.296 $136,223 SI,B69 2012 30,166 S4,140,792,219 6.60/6 556,749,783 6A% 5137,267 $1,881 2013 31,543 $4,349,226,843 5.0%5 $59,833,635 5.4% S137,882 $1,897 2014 33,656 S4,622,836,100 6.3% $62,437,787 4A% S137,355 $1,855 2015 35,561 54,908,123,508 6.2% 566,223,849 6.1% $138,020 S1,662 2016 37,455 55,189,865,216 5.7% 570,685,645 6.70/6 $138,562 $1,887 2017 39,69I $5,535,326,136 6.7% $77,992,107 10.3% $139,460 SI,965 2018 41,340 $5,821,077,204 5.2% 584,684,847 8.60/6 $140,810 $2,048 2019 44,0571 S6,158,469,4601 5.8% 1 $90,901,0821 7.19% 1 S139,7841 52,063 Note: The numbers reflect the total number of applicants and associated values and taxes for both senior citi= and disabled veterans participating in the exemption program. 3B ODIAK ISLAND BOROUGH Meeting Type:.1. S6& td Date: , Please PRINT your name legibly Please PRINT your name legibly LA ao, r1rwvih