2021-01-05 Work SessionKodiak Island Borough
Assembly Work Session
Tuesday, January 5, 2021, 6:30 p.m.
For public participation this meeting will be livestreamed through KIB UstreamTV
(https://video.ibm.com/channel/kodiakislandborough)
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 introduced 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. 1-907-486-3231 or Toll Free 1-855-492-9202.
(Limited To Three Minutes Per Speaker)
4 a. Citizen Comment Re Severance Tax, Colleen Helligso
A
2. Agenda items.
Complete Agenda Packets can be obtain by:
• Going To The KIB Website - https://kodiakak.civicweb.net/portal/
• For A PDF File, Email The Clerk at clerks(cDkodiakak.us
• For A Paper Copy, Email The Clerk at clerks(o-)_kodiakak.us
(packets are available 24 hours before the beginning of the meeting)
5 - 6 a. Ordinance No. FY2021-26 Amending the Budget Due Date
Ordinance No. FY2021-26 Amending the Budget Due Date
7-29 b. Alternative Revenue Sources - Memo
Updated Alternate Revenue Memo 7-30-20
C. Borough Building Prioritized Projects And Costs
3. Manager's comments.
30-31 a. Acting Official Report
A
4. Clerks comments.
5. Packet Review for the Regular Meeting of January 7, 2021
Visit our website at www.facebook.com/Kodiakislandborough 0@KodiakBorough
www.kodiakak.us Page 1 of 31
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.
Awards and presentations.
• Proclaiming the Month Of January 2021 As National Stalking Awareness
Month.
Public hearing.
• Ordinance No. FY2021-18 Rezoning A Portion Of Tract 37, Township 30
South, Range 20 West, Section 32, Seward Meridian From C - Conservation
To R1 - Single Family Residential And PL - Public Use Land (Zoning Will
Correspond To Lots Created By Abbreviated Subdivision S21-002).
• Ordinance No. FY2021-25 An Ordinance Of The Assembly Of The Kodiak
Island Borough Amending Chapter 18.20 Of The Kodiak Island Borough Code
Regarding The Process For Disposition Of Tax Foreclosed Property.
Consideration of the calendar - Unfinished Business.
• Ordinance No. FY2021-07A Supplementing Ordinance No. FY2021-07
Regarding The Disposition Of A Tax Foreclosed Property, 810 Hillside Drive
Formally Owned By Ada And Susan Panamarioff, Setting A Minimum Bid And
Sale Process As Borough Land Sale Number Twenty -One.
• Resolution No. FY2021-23 Setting New Stipend Amounts For Fire Protection
Area No.1 (Bayside Fire).
• Amendment No. 1 Amending Contract No. FY2019-25 Residential And
Commercial Solid Waste Collection And Recycling Services.
Consideration of the calendar - New Business.
Contracts_
• None
Resolutions.
• Resolution No. FY2021-24 Accepting A $1,000 Grant From The Kodiak
Community Foundation On Behalf Of The Womens Bay Community
Council Playground Improvements At Sargent Creek Park.
• Resolution No. FY2021-25 Accepting A Grant From The Alaska Division
Of Homeland Security And Emergency Management In The Amount Of
$91,785 For The Purchase And Installation Of Three Tsunami Warning
Sirens.
• Resolution No. FY2020-26 Accepting An Award Of $270,359 From The
Pacific States Marine Commission To Provide Disaster Relief Funding
Related To The Gulf Of Alaska Pink Salmon Disaster.
• *Resolution No. FY2021-27 Adopting An Alternative Allocation Method
For The FY21 Shared Fisheries Business Tax Program And Certifying
That This Allocation Method Fairly Represents The Distribution Of
Significant Effects Of Fisheries Business Activity In FMA 13: Kodiak
Area.
Ordinances for introduction.
• None
Other items.
• None
6. Assembly member' comments.
Visit our website at www.facebook.com/Kodiakislandborough 0@KodiakBorough
www.kodiakak.us Page 2 of 31
Mayor comments.
Visit our website at@ www.facebook.com/Kodiakislandborough 0@KodiakBorough
www.kodiakak.us Page 3 of 31
AGENDA ITEM #1.a.
Alise Rice
From: Colleen & Kent Helligso <helligso@ak.net>
Sent: Tuesday, January 5, 2021 2:00 PM
To: duane.dvorak@kibassembly.org; julie.kavanaugh@kibassembly.org;
geoffrey.smith@kibassembly.org; dennis.symmons@kibassembly.org;
james.turner@kibassembly.org; aimee.williams@kibassembly.org; Clerks
Cc: 'Colleen Helligso (gmail)'
Subject: Severance tax
Good afternoon Borough Assembly,
Regarding your work session this evening in consideration of potential revenue resources as outlined in Ms. Cross's
memo to Mr. Powers dated 7/29/20, 1 would like to state my opposition to several of the suggestions.
• Changing the severance tax rate — by decoupling the severance from the mill rate pits two groups against each
other —property owners vs fishing families. Viewing your General Fund Budgetary comparison schedule for Y/E
6/30/2019, your 2019 actual fish tax income is down 36k from what you budgeted and further down 500k from
2018 actual figures. This can be attributed to deliveries made elsewhere as well as lower volume. Considering
that if you raise this amount significantly, you are not encouraging one of your main sources of income already
being stretched thin, especially given the damage 2020 has inflicted on many fisher families.
• Adding an ad valorem tax on commercial vessels — no thank you. Try something else.
• Adding a keel length tax on commercial vessels — again, you're hitting us harder than any other user group.
These requests speak to the fact that we as fishermen, are already squeezed between a rock and a hard place. We see
many people making the decision to deliver to other ports as well as leaving Kodiak entirely because of the higher taxes
being charged as well as tax increases considered for the future.
Consider cutting expenses instead of increasing income. Take a look, a hard look at the school districts requests. Their
enrollment has decreased steadily over the last several years yet the ask from the KIB increases each year (by my
estimations $1m). I have grandchildren that will be a part of the education process so don't think I'm not affected. In
my experience with private school budgets, there is a way to make it work with sacrifices made by those affected. The
school district has got to be a part of the solution, especially considering the bond debt that KIB is absorbing with the
reduction of funds received via the State.
Thank you for your consideration.
FIV Evie Grace and 97/V 'Pmr� cf't.mi,
PO Box 319; Kodiak, AK 99615
Cell 907-539-2801 Office 907-486-7062 Msg 907-486-6380
Page 4 of 31
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Ordinance
AGENDA ITEM #2.a.
Introduced by: Borough Assembly
Drafted by: Assembly member Arndt
Introduced on: 01/07/2021
Public Hearing Date:
Adopted on:
KODIAK ISLAND BOROUGH
ORDINANCE NO. FY2021-26
AN ORDINANCE OF THE KODIAK ISLAND BOROUGH ASSEMBLY AMENDING THE
KODIAK ISLAND BOROUGH CODE OF ORDINANCES TITLE 3 REVENUE AND FINANCE
CHAPTER 3.15.030 PUBLIC FINANCE - BUDGET TO CHANGE THE BUDGET AND CAPITAL
PROGRAM SUBMITTAL DATE
WHEREAS, it is desirable for the assembly to begin the budget process early; and
WHEREAS, it is desirable to include the proposed budget and local support of the school district
into the borough budget; and
NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND
BOROUGH that:
Section 1 : This ordinance is of a general and permanent nature and shall become a part
of the Kodiak Island Borough Code of Ordinances.
Section 2: Kodiak Island Borough Code of Ordinances Title 3 Revenue and Finance
Chapter 3.15.030 Public Finance - Budget is hereby amended as follows:
A. On or before the first thrtieth of April of each year, the manager shall submit
the budget and capital program to the assembly. The budget and budget message
shall contain the proposed appropriation and tax levy ordinance.
B. The school district shall submit to the manager the proposed budget and local
support requirements for the school by the thirtieth of March April so the major
funding can be incorporated into the borough budget and budget message.
Effective Date: This ordinance takes effect upon adoption.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS DAY OF
KODIAK ISLAND BOROUGH
ATTEST:
Kodiak Island Borough, Alaska Ordinance No. FY2021-26
Oe1et'OR Red, Str*keout Page 1 of 2
Insertion — Bold Blue Page 5 oefrMon 1
FY2021-26 Amending the Budget Due Date
45 William Roberts, Mayor
46
47
48 VOTES:
49 Ayes:
50 Noes:
Kodiak Island Borough, Alaska
BetetiOR Red, tFikeeut
Insertion — Bold Blue
Ordinance Nd. FY2021-26 Amending the Budget Due Date
AGENDA ITEM #2.a.
Alise L Rice, Borough Clerk
Ordinance No. FY2021-26
Page 2 of 2
Page 6 oefrMon 1
AGENDA ITEM #2.b.
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 7/29) 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.
Page 7 of 31
Alternative Revenue Sources - Memo
AGENDA ITEM #2.b.
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'/2% 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. I would expect only slightly higher revenue borough -
wide, as there are fewer retailers and service providers that are outside of the city limits.
Page 8 of 31
Alternative Revenue Sources - Memo
AGENDA ITEM #2.b.
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 7/29) 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 7/29) 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 7/29) are $181,620.
Respectfully,
Dora Cross
Page 9of31
Alternative Revenue Sources - Memo
AGENDA ITEM #2.b.
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 $1.491 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.
Page 10 of 31
Alternative Revenue Sources - Memo
AGENDA ITEM #2.b.
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.
Page 11 of 31
Alternative Revenue Sources - Memo
AGENDA ITEM #2.b.
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
Page 12 of 31
Alternative Revenue Sources - Memo
AGENDA ITEM #2.b.
Introduced by.
Manager Gifford
Requested by
Manager Gifford
Drafted by.
Rnance Department
Introduced:
03/02/2006
Public Hearing:
0311612006
Adopted:
0311 &2006
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 ALLOCATION
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 tax is 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 hereby amended
and Section 3.32.030 Fee Imposed is hereby added as follows:
Kd'+ak Islami Borougurces -F Ordinance No. i 2006-09
Alternative Revenue ounces - emo
Page 1 of 2
AGENDA ITEM #2.b.
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 arffma.4motor 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 Motorcycle & 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:
Year's old
1
2
3
4
5
6
7
8
9
2007
2006
2005
2004
2003
2002
2Q01
2000
1999<
$140
$140
$120
$100
$ 80
$ 60
$ 50
$ 40
$ 30
20
20
18
16
14
12
10
10
10
150
150
930
110
90
70
60
50
40
200
200
180
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
Judith A. Nielsen, CMqjorough Clerk
KODIAK ISLAND BOROUGH
Jek6rne M. Selby, B r
A1ternatA090eW9N9R%hMemo Ordinance No. -
Page 2 of 2
AGENDA ITEM #2.b.
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 rate of such
tax shall be based upon the age of vehicles as determined by model year according to the following
schedule:
Page 15 of 31
Alternative Revenue Sources - Memo
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(b)(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(b)(4)
(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(b)(2)
Page 15 of 31
Alternative Revenue Sources - Memo
AGENDA ITEM #2.b.
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 State 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.]
Page 16 of 31
Alternative Revenue Sources - Memo
AGENDA ITEM #2.b.
Chapter 12.07 - MOTOR VEHICLE REGISTRATION TAX
12.07.010 - Tax levy on motor vehicle registration.
Tax levy. There is levied in the municipality a motor vehicle registration tax pursuant to the provisions
of AS 28.10.431 (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 8 to
VEHICLE 1 2; 3 4.5 6 7
.TYPE st nd rd th th th ,h or
over
1. Motorcycle 20 120 20 20 20 20 20 20
2. Vehicles specified in AS
28.10.421(b)(1):
Noncommercial passenger 150 140-130 120 110 100 90 ' 70
vehicles, motor homes, and
low speed vehicles
3. Vehicles specified in AS r
28.10.421(b)(3): Taxicabs 150 140 130 120 110 100 90 C70
i
4. Vehicles specified in A5 1
28.10.421(c)(1)—(4):
commercial vehicles for
hire based on unladen +
weight of
7
a. 5,000 pounds or less 15C 140 130 120 110 100 90 170
b. 5,001-12,000 pounds 12201220122012201220111011101110
c. 12,001-18,000 1330 330 330 3301330 170 170 170
pounds
d. 18,001 pounds and 500 464 428 392 356 320 i 284 250
Page 17 of 31
Alternative Revenue Sources - Memo
aver M
5
5. Vehicles specified in AS ,
28.10.421(b)(4): Motor i
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 i
transporting of visitors or I ;
tourists
i f
6. Vehicles specified in AS
28.10.421(j):
Noncommercial trailers,
including rental trailers
7. Vehicles specified in AS
28.10.421(d)(8): Amateur
mobile radio station
vehicles
B. Vehicles specified in A5
28.10.421(b)(2): Pick up
trucks or vans not
exceeding 10,000 pounds
unladen weight and not
registered in the name of a
company or business
9. Vehicles eligible for
dealer plates under AS
28.10.421(d)(9)
20 [20 120 120 i20 120
150 140
130 1201
110 100
I
20 '20
•M Q7
150 140 130 120'110 100 90 '70
AGENDA ITEM #2.b.
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:
Page 18 of 31
Alternative Revenue Sources - Memo
AGENDA ITEM #2.b.
ANNUAL TAX ACCORDING TO AGE OF VEHICLE SINCE MODEL
YEAR
MOTOR VEHICLE i it 2 "tl �3'd 4 0% 5 an 6 nn 7 nn 8 " or
over
1. 5,000 pounds or less 75 70 65 60 55 50 45 35
2. 5,001-12,000 pounds 110 .110 1110 110 110 55 55 155
3. 12,001-18,000
pounds 165 1155 165 165 165 85 85 85
4. 18,001 pounds and x250 232 214 196 178 16Q 142 1125
over
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 tax 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 28.10.4210). 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-
146 , § 2, 12-2-14)
Page 19 of 31
Alternative Revenue Sources - Memo
AGENDA ITEM #2.b.
Department of Commerce, Community, and Economic Development
DIVISION OF COMMUNITY AND REGIONAL
AFFAIRS
SOA / DCCED / DCRA / 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%.
• 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.
Page 20 of 31
Alternative Revenue Sources - Memo
AGENDA ITEM K1.6.
LAS%KA TAXABLE 2019
Municipal Taxation - Rates and Policies • Full Value Determination
REPORT January,
LIX
2020
Alternative Revenue Sources - Memo
r Sandra Moller, Director
nunity, Division of Community & Regional Affairs
https://www.commerce.alaska.gov/web/dcra/
ov/web/
Page 21 of 31
AGENDA ITEM #2.b.
Table 1
This table lists only those municipalities which levy a sales, severance, property or other type of local tax.
Municipality
Property Tax
Sales Tax
Other Tax (1)
Total Tax
Population
Tax Per
Capita
North Slope Borough
$397,384,995
$0
$0
$397,384,995
10812
$36,754
Egegik
$0
$0
$1,048,978
$1,048,978
77
$13,623
Pilot Point
$0
$1,080,509
$0
$1,080,509
83
$13,018
Valdez
$44,672,851
$0
$449,733
$45,122,584
3903
$11,561
False Pass
$0
$69,847
$379,545
$449,392
39
$11,523
Skagway
$1,951,208
$8,882,220
$189,806
$11,023,234
1088
$10,132
Bristol Bay Borough
$5,184,784
$0
$2,441,425
$7,626,209
879
$8,676
Whittier
$615,409
$591,889
$405,363
$1,612,661
245
$6,582
Unalaska
$6,379,040
$10,911,874
$5,040,476
$22,331,390
4333
$5,154
Saint Paul
$0
$342,997
$1,120,918
$1,463,915
390
$3,754
Yakutat
$381,951
$1,176,770
$302,036
$1,860,757
523
$3,558
Juneau
$51,106,286
$50,693,173
$5,820,168
$107,619,627
32247
$3,337
Adak
$0
$550,992
$361,111
$912,103
296
$3,081
Seward
$1,466,060
$5,326,437
$556,065
$7,348,562
2584
$2,844
Haines Borough
$2,994,265
$3,499,333
$221,918
$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
$2,684,535
$717,833
$5,998,660
2382
$2,518
Cordova
$2,447,089
$3,127,512
$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
$0
$20,989,922
$0
$20,989,922
8801
$2,385
North Pole
$602,892
$3,864,533
$539,495
$5,006,920
2101
$2,383
Hoonah
$0
$1,705,089
$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
$3,532,025
$46,687
$5,381,140
2426
$2,218
Denali Borough
$0
$0
$3,940,728
$3,940,728
1825
$2,159
Petersburg Borough
$3,347,614
$3,192,021
$332,763
$6,872,398
3198
$2,149
Anchorage
$547,004,387
$0
$79,872,372
$626,876,759
295365
$2,122
Homer
$3,220,914
$8,062,653
$0
$11,283,567
5443
$2,073
Akutan
$0
$1,985,328
$0
$1,985,328
994
$1,997
Soldotna
$312,470
$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
$0
$120,368
68
$1,770
Matanuska- Susitna Bor
$153,722,205
$0
$11,353,176
$165,075,381
105743
$1,561
Kenai
$3,598,388
$7,120,952
$0
$10,719,340
6999
$1,532
Aleutians East Borough
$0
$0
$4,530,157
$4,530,157
2959
$1,531
Kenai Peninsula Boroul
$57,165,461
$32,265,467
$0
$89,430,928
58471
$1,529
Ketchikan Gateway Bo
$9,195,716
$9,723,960
$1,452,039
$20,371,715
13843
$1,472
Kodiak Island Borough
$16,799,869
$0
$1,911,215
$18,711,084
13136
$1,424
Bethel
$0
$6,593,004
$1,868,800
$8,461,804
6135
$1,379
16 Page 22 of 31
Alternative Revenue Sources - Memo
AGENDA ITEM #2.b.
Palmer
$1,294,866
$7,279,716
$0
$8,574,582
6223
$1,378
Sand Point
$0
$742,071
$473,681
$1,215,752
911
$1,335
Lake and Peninsula Bo
$0
$0
$1,997,044
$1,997,044
1663
$1,201
Fairbanks North Star B
$105,566,906
$0
$4,702,403
$110,269,309
97121
$1,135
Klawock
$0
$763,238
$16,335
$779,573
777
$1,003
Aleknagik
$0
$105,931
$139,209
$245,140
251
$977
Nenana
$244,018
$94,277
$0
$338,295
363
$932
Gustavus
$0
$418,216
$82,855
$501,071
554
$904
Kotzebue
$0
$2,099,262
$681,564
$2,780,826
3121
$891
Fairbanks
$19,118,252
$0
$7,454,389
$26,572,641
31668
$839
Thorne Bay
$0
$423,099
$13,939
$437,038
524
$834
Larsen Bay
$0
$48,233
$4,188
$52,421
80
$655
Unalakleet
$0
$420,356
$11,705
$432,061
722
$598
Chignik
$0
$0
$55,453
$55,453
98
$566
Galena
$0
$173,026
$67,473
$240,499
460
$523
Nuiqsut
$0
$0
$208,344
$208,344
481
$433
Houston
$408,005
$329,076
$170,467
$907,548
2100
$432
Port Alexander
$0
$19,934
$2,507
$22,441
55
$408
Emmonak
$0
$349,523
$0
$349,523
867
$403
Bettles
$0
$0
$4,284
$4,284
11
$389
Russian Mission
$0
$123,753
$0
$123,753
340
$364
Teller
$0
$82,945
$390
$83,335
237
$352
Hooper Bay
$0
$396,869
$19,975
$416,844
1247
$334
Buckland
$0
$170,677
$0
$170,677
511
$334
Kake
$0
$166,097
$30,838
$196,935
601
$328
Shaktoolik
$0
$87,037
$0
$87,037
275
$316
Saint Michael
$0
$124,223
$0
$124,223
398
$312
Togiak
$0
$141,477
$133,239
$274,716
900
$305
Saint Mary's
$0
$149,500
$20,197
$169,697
566
$300
Fort Yukon
$0
$146,673
$0
$146,673
540
$272
Saxman
$0
$107,556
$0
$107,556
421
$255
Cold Bay
$0
$0
$15,715
$15,715
63
$249
Scammon Bay
$0
$147,785
$0
$147,785
598
$247
Elim
$0
$87,143
$0
$87,143
368
$237
Kotlik
$0
$114,864
$38,054
$152,918
655
$233
Marshall
$0
$95,514
$0
$95,514
437
$219
Napakiak
$0
$75,142
$0
$75,142
344
$218
Point Hope
$0
$162,421
$0
$162,421
749
$217
Manokotak
$0
$3,466
$100,479
$103,945
508
$205
Alakanuk
$0
$146,535
$0
$146,535
728
$201
Mekoryuk
$0
$24,667
$20,000
$44,667
223
$200
Mountain Village
$0
$154,575
$0
$154,575
804
$192
Selawik
$0
$158,210
$0
$158,210
845
$187
Noorvik
$0
$116,043
$0
$116,043
629
$184
Pilot Station
$0
$114,625
$0
$114,625
640
$179
Aniak
$0
$51,935
$33,937
$85,872
485
$177
Deering
$0
$29,344
$0
$29,344
168
$175
17 Page 23 of 31
Alternative Revenue Sources - Memo
AGENDA ITEM #2.b.
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
$0
$90,724
$0
$90,724
646
$140
Old Harbor
$0
$24,233
$6,183
$30,416
224
$136
Diomede
$0
$13,048
$0
$13,048
99
$132
Kwethluk
$0
$107,073
$0
$107,073
819
5131
Shishmaref
$0
$74,744
$0
$74,744
598
$125
Hydaburg
$0
$49,156
$0
$49,156
398
$124
Savoonga
$0
$90,000
$0
$90,000
751
$120
Wales
$0
$19,478
$0
$19,478
165
$118
Tanana
$0
$23,770
$0
$23,770
204
$117
Koyuk
$0
$39,981
$0
$39,981
350
$114
Ambler
$0
$30,887
$0
$30,887
287
$108
Angoon
$0
$43,939
$57
$43,996
410
$107
Chevak
$0
$113,669
$0
$113,669
1074
$106
White Mountain
$0
$20,078
$0
$20,078
194
$103
Nunam Iqua
$0
$22,699
$0
$22,699
225
$101
Eek
$0
$35,000
$0
$35,000
347
$101
Northwest Arctic Boro
$0
$0
$771,665
$771,665
7791
$99
Kivalina
$0
$41,438
$0
$41,438
442
$94
Gambell
$0
$67,330
$0
$67,330
722
$93
Shungnak
$0
$25,496
$0
$25,496
274
$93
Tenakee Springs
$0
$12,599
$724
$13,323
144
$93
Anderson
$0
$0
$21,749
$21,749
269
S81
Kobuk
$0
$8,987
$0
$8,987
144
S62
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
$35
Chefornak
$0
$14,725
$0
$14,725
442
$33
Toksook Bay
$0
$22,265
$0
$22,265
683
$33
Anaktuvuk Pass
$0
$0
$2,340
$2,340
376
$6
Nightmute
$0
$769
$0
$769
301
$3
Nondalton
$0
$272
$0
$272
129
S2
Statewide: 124
Taxing Municipalities
$1,458,870,8191
$260111409 $146,490,2491
> >>
$1,865,472,4781
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) $2,533.79
Average Statewide per -capita revenue (Excluding North Slope Borough) $2,023.76
1$ Page 24 of 31
Alternative Revenue Sources - Memo
AGENDA ITEM #2.b.
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AGENDA ITEM #2.b.
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Page 27 of 31
Alternative Revenue Sources - Memo
AGENDA ITEM #2.b.
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"'
Boroughs/Unified Municipalites
$50,000
Residential
AS 29.45.050(a)
Community Purpose
AS
29.45.050(b)(1)(A)
Other Real Property
Personal
Property
AS 29.45.050
(b)(2)
Local AssessedTax
Value
Percent of
Base
Exempted
Anchorage (Municipality of)
$2,290,636,424
$32,684,441
$17,839,703
$2,056,580,550
$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 Borough
$752,837,352
$18,444,283
$57,273,402
$1,814,925,524
$7,726,511,032
25.49%
Haines Borough
$0
$6,328,300
$640,900
$62,347,879
$363,775,393
16.01%
Juneau (City & Borough)
$0
$13,807,348
$0
$387,764,019
$5,015,770,882
7.41%
Kenai Peninsula Borough
$520,969,600
$70,132,010
$464,041,690
$925,200,660
$6,897,588,722
22.31%
Ketchikan Gateway Borough
$0
$5,362,300
$961,900
$217,152,967
$1,553,668,300
12.58%
Kodiak Island Borough
$0
$3,553,600
$3,211,607
$170,148,587
$1,421,544,275
11.07%
Matanuska-Susitna Borough
$0
$41,317,710
$365,027,019
$1,895,910,665
$9,618,340,669
19.31%
North Slope Borough
$24,498,600
$5,597,100
$2,818,800
$138,000
$1,112,424,328
2.89%
Petersburg Borough
$0
$0
$545,600
$97,144,704
$323,352,600
23.20%
Sitka (City & Borough)
$0
$20,546,800 (2)
$6,346,900
$160,448,483
$1,070,703,478
14.89%
Skagway (Municipality of)
$6,242,790
$0
$14,842
$29,406,910
$357,846,238
9.06%
Wrangell (City & Borough)
$0
$0
$65,200
$68,014,621
$153,071,200
30.78%
Yakutat (City & Borough)
1 $0
$0
$638,800
$26,329,621
$49,585,900
35.23%
Total Boroughs (15)
$3,597,568,366
$217,956,292
$919,696,963
$7,933,645,749
$70,520,142,241
15.2%
LOCALLY EXEMPTED VALUES"'
Cities
$50,000
Residential
AS 29.45.050(a)
Community Purpose
AS
29.45.050(b)(1)(A)
Other Real Property
Personal
Property
29.45.AS b 2
Local AssessedAS Value
Percent of
Tax Base
Exempted
Cordova
$0
$0
$0
$86,032,867
$214,831,421
28.60%
Craig
$0
$2,560,000
$0
$42,786,236
$116,869,100
27.95%
Dillingham
$0
$0
$6,366,500
$39,402,142
$224,728,900
16.92%
Nenana
$0
$0
$0
$13,997,875
$16,378,413
46.08%
Nome
$0
$0
$0
$80,630,647
$331,908,544
19.54%
Pelican
$0
$0
$0
$2,949,149
$10,705,367
21.60%
Unalaska
$0
$0
$4,943,052
$20,994,664
$680,116,688
3.67%
Valdez
$33,738,045
$6,845,100
$3,294,247
$102,086,472
$279,061,545
34.34%
Whittier
$0
$0
$0
$1,968,265
$87,162,764
2.21%
Total Cities (9)
$33,738,045
$9,405,100
$14,603,799
$390,848,315
$1,961,762,742
18.6%
Statewide (24) $3,631,306,411 $227,361,392$934,300,762 1 $8,324,494,064 1 $72,481,904,983
(1) Exempt Values are actual assessed values established by the individual borough or city, estimates by the Office of the State Assessor or both.
(2) Value from 2018.
Alternative Revenue Sources - Memo
29 Page 28 of 31
AGENDA ITEM #2.b.
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 home 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 $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. of Applications Total Exempt
Approved Assessed Value
Annual Value
Percent Change
Total Exempt Annual Tax
Taxes Percent
Change
Average Exempt
Value
$$ Per.
Applicant
Average Exempt
Tax $$ Per
Applicant
2009
25,708
$3,483,073,314
4.5%
$47,584,410
8.5%
$135,486
$1,851
2010
27,049
$3,662,979,523
5.2%
$49,749,270
4.5%
$135,420
$1,839
2011
28,525
$3,885,771,533
6.1%
$53,315,762
7.2%
$136,223
$1,869
2012
30,166
$4,140,792,219
6.6%
$56,749,783
6.4%
$137,267
$1,881
2013
31,543
$4,349,226,843
5.0%
$59,833,635
5.4%
$137,882
$1,897
2014
33,656
$4,622,836,100
6.3%
$62,437,787
4.4%
$137,355
$1,855
2015
35,561
$4,908,123,508
6.2%
$66,223,849
6.1%
$138,020
$1,862
2016
37,455
$5,189,865,218
5.7%
$70,685,645
6.7%
$138,562
$1,887
2017
39,691
$5,535,326,136
6.7%
$77,992,107
10.3%
$139,460
$1,965
2018
41,340
$5,821,077,204
5.2%
$84,684,847
8.6%
$140,810
$2,048
2019
44,057
$6,158,469,460
5.8%
$90,908,082
7.3%
$139,784
$2,063
Note: The numbers reflect the total number of applicants and associated values and taxes for both senior citizens and disabled veterans participating in
the exemption program.
Alternative Revenue Sources - Memo
38 Page 29 of 31
AGENDA ITEM #3.a.
KODIAKISL"D B OR O UGH
Engin eesing & Fa ciE es Departtn en t
AO —Manager's Comments
DATE: 1/5/2021
TO: Mayor William Roberts, Kodiak Island Borough Assembly
FROM: David Conrad, Administrative Official, E/F Director
RE: January 5, 2021 Assembly Work Session Manager's Comments
I have been attending the Emergency Services Council and Emergency Operations Center continuing
meetings. The Emergency Services Council has concluded that they will continue to meet weekly each
Thursday through the current State Declared Emergency due to expire on January 15, 2021 and reevaluate
the continuation of the meetings based on local conditions. They are waiting to evaluate if there is a surge
associated with recent holiday travel.
The Kodiak community is still at the red level until further notice.
Currently there are two patients at PKIMC with COVID. There are 54 current active cases as of this date.
Due to available vaccines, starting January 6, 2021 at 12:00pm appointments will be able to be scheduled
for residents 65 and older through the State Website — COVIDVAX.ALASKA.GOV
The vaccinations will be administered at Safeway Pharmacy and the Kodiak Ambulatory Care Clinic by
appointment only.
This week the boiler stack on the 610 Mill Bay Road Borough Building failed on the #1 boiler. I will
discuss this at length in the upcoming agenda discussion regarding future maintenance in this facility.
All the funds for the various entities designated for CARES act funding have been distributed by the
December deadline. That deadline has been extended through December 31, 2021.
Staff continues to watch for developments associated with a potential second round of funding. Georgia's
Senate race and the incoming administration will definitely effect the future of funding associated with
the pandemic.
Staff is currently diminished due to pandemic related issues. The KIB is anticipating hiring part time
people to assist at the airport for greeters to augment the city's majority contribution towards this
informational effort.
Page btgrDf13 2
AGENDA ITEM #3.a.
All KIB tsunami sirens are online and functional. The damaged radio and board were replaced on
December 23, 2020. Several small issues remain. The entire invoicing for the project has not been
completed due to outstanding issues associated with programming.
Page WF)fA2
Borough Assembly Work Session Attendance
Date: A
Arndt
Kavanaugh
Williams
KODIAK ISLAND BOROUGH
4
Meeting Type: l Date: wA