2026-02-12 Work SessionKodiak Island Borough
Assembly Work Session
Assembly Chambers
Thursday, February 12, 2026, 6:30 p.m.
Work Sessions are informal meetings of the Assembly where members review forthcoming programs of the
borough, receive progress reports on current program or projects or receive other similar information from the
manager. All discussions and conclusions are informal and there are no official actions taken. The Assembly also
review the upcoming regular meeting agenda packet and request and/or receive information from staff. This work
session is open to the public and will be broadcast on the Borough's YouTube Channel. Meeting packets are
available online.
Any public documents related to the agenda that are received and shared with elected officials after the initial
agenda packet has been released will be included in the Supplemental Materials section below. The deadline for
releasing supplemental materials is noon on the day of the meeting.
Page
1. CITIZENS' COMMENTS 1-907-486-3231 or Toll Free 1-855-492-9202
(Limited To Three Minutes Per Speaker)
2. MANAGER'S COMMENTS
a 2026-02-12 Borough Manager's Report
3. AGENDA ITEMS
3-12
a. Regional Solid Waste Management Plan Presentation
13 - 33
Agenda Item Report - Pdf
b. Vehicle Registration Taxes Discussion
34 - 50
Agenda Item Report - Pdf
C. Update On The Kodiak Island Borough School District Funding
51
Request
Agenda Item Report - Pdf
d. Discuss Mayoral Appointments To The Cook Inlet Regional
52 - 56
Citizens Advisory Council, Southwest Alaska Municipal Council,
And Prince William Sound Regional Citizens Advisory Council
Agenda Item Report - Pdf
4. CLERK'S COMMENTS
a 2026-02-12 Borough Clerk's Report 57 - 58
Page 1 of 72
5. ASSEMBLY MEMBERS' COMMENTS
6. MAYOR'S COMMENTS
7. SUPPLEMENTAL MATERIALS
a Agenda Item 3.c Update On The Kodiak Island Borough School 59 - 71
District Funding Request
b Citizen Sign -in Sheet 72
This meeting is open to the public and will be broadcast on the Borough's YouTube Channel. Meeting packets are available
online. Please subscribe to get meeting notifications when meeting packets are published. For public comments, please call
(907) 486-3231 or (855) 492-9202.
Page 2 of 72
AGENDA ITEM #2.a.
Kodiak Island Borough
OFFICE of the MANAGER
710 Mill Bay Road Kodiak,
Alaska 99615
Phone (907) 486-9301
TO: Kodiak Island Borough Assembly
FROM: Aimee Williams, Manager
RE: Manager's Report, February 12, 2026
Manager's Department
Staffing
Landfill progress -
• Finalized our LTP Operator I job description and pay range. Our two new employees at
the LTP are being moved into the new job and corresponding pay range.
• The LTP Supervisor job has also been finalized, and our current supervisor is being
moved into the new pay range.
• We received an in-house application for the Baler Supervisor, and we have offered the
job.
• The Baler I position (four staff members) has been reclassified and we are in the
process of moving those employees into the new pay range.
Property Tax Workgroup
AML is looking at what other states are doing to incentivize the long-term housing. Different
representatives from across the state are sharing their thoughts on
what will and won't work for the State of Alaska.
Citizens Academy
KIB will be announcing its first annual Citizen's Academy tomorrow
to begin on March 10tn
Transparency
KIB received a question about public notice and the Open Meetings
Act this week. Thanks to Nova for analyzing the issue and creating
a method to ensure that the public has notice of any gatherings that
are KIB sponsored but are not something that is a regular meeting.
Page 3 g6j7g4 1
AGENDA ITEM #2.a.
KIB FY27 Budget
February 26 WS — Set the timeline for review
June 10, 2026 — Deadline for FY2027 Budget
IBEW
Our current collective bargaining agreement expires on June 30, 2026. Negotiations will begin
in March 2026.
Current Recruitments
E/F:
• Director of Engineering & Facilities
• Solid Waste Baler Supervisor - offered
• Environmental Specialist
• LTP Supervisor — updated and advertised in house
CDD:
• Code Enforcement Officer
Finance Department
2025 Foreclosures
The foreclosure process has started for delinquent 2025 taxes. The annual newspaper
publication of the delinquent list is set to begin on or around February 20th. Call the finance
department at 907-486-9324 for a payoff amount.
Property Assessment and Taxation Implementation Project
Staff is continuing to enter information in both the new and legacy tax collection systems. Dual
entry was planned through February; however, staff is now considering extending that through
June. This additional time will not only ensure payment postings, penalty and interest
calculations, and account balances are correct, but that the levy process and tax statements
are correct as well.
Community Development
Planning and Zoning Commission — February 2026 Work Session
The Commission met on February 11 for a work session to review the packet for the regular
meeting on February 18. The packet review included three rezone request submitted by the
Native Village of Ouzinkie.
PLAN 2045 Comprehensive Plan Project — Update
The webpage (https://www.kodiakak.us/759/Plan-2045) was updated to include the results from
the Arts, Culture, and History Survey and the Environment Survey. Staff is currently working on
a survey for intergovernmental cooperation. That survey should be ready for publishing before
the end of February.
Page 4 ofPpge 2
AGENDA ITEM #2.a.
Information Technology
IT has been continuing working on the State and Local Cybersecurity Grant program, and on
preparing the 2027 IT budget for Finance.
Systems Administration
IT is working with Long Technologies on their upcoming contract to provide monitoring software
for our KFRC and KIB Main Building systems, as well as reviewing staff role responsibilities to
cross train IT staff in anticipation of the upcoming departure of the department's Networking
Analyst who will be leaving the Borough mid -March.
Cybersecurity and Risk Mitigation
IT is continuing to fix vulnerabilities in our systems and software that we identify along with
investigating and resolving internal alerts that are raised by our Intrusion Detection
Systems. We have been focusing on identifying and removing problematic clients of the KIB
public Wi-Fi systems.
GIS
GIS has been updating incomplete data for our Zoning maps, as well as creating new maps for
Community Development, and has been creating new maps for parcels that are missing from
our current parcel maps
Assessing
Senior Citizen (SC) / Disabled Veteran (DV) Exemptions (2026)
64 SC's and 13 DV's failed to timely file their exemption applications. Eight late file applications
have been filed. Good cause exemptions have been scheduled to be heard by the Assembly on
May 21, 2026.
Notice of Values
Notice of Values will be mailed on February 27, 2026
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AGENDA ITEM #2.a.
Exemption Appeals
There are two current appeals:
1) The Alutiiq Heritage Foundation - Trial scheduled for July 27-29, 2026.
2) The Alutiiq Heritage Foundation- Decided to appeal their 2025
decision. Staff negotiated the 2025 decision to be a reconsideration by
the Assessor which will be conducted after the 2024 Superior court
decision. AHF will be able to appeal that decision to the BOE if they
desire.
Exemption Reconsiderations
There are two that are currently active:
1) Calvery Chapel Bells Flats had a reconsideration by the Assessor on
January 30, 2026. Letter of reconsideration due to CCBF by March 2,
2026.
2) St. Mary's reconsideration is scheduled for February 18, 2026. We have a
verbal request to withdraw the reconsideration. We are waiting for a
formal statement of withdrawal.
Engineering and Facilities
Long Technology Software Updates
Long Tech is on -site as of today. KIB Projects, Maintenance, and IT staff, along with Long
Technologies held a stakeholder meeting to make sure everyone has what they need to begin
updating the building controls software for the Borough Admin and the KFRC Building. During
this meeting Long Tech announced there will be a new software called Clockworks that will be
able to provide a dashboard for the buildings monitoring systems to easily track the building's
health and provide insight to any maintenance needs. Also discussed were the monitoring
sensors for both buildings; they will be addressed based on a previous inspection completed by
Long tech at a future visit.
Solid Waste Code & Contract Updates
• Code: The updates to the Solid Waste Code were accepted at the Assembly Regular
meeting Feb. 5th.
• Contract: Staff will continue refining the RFP and corresponding with the committee via
email. A final draft will be prepared for review at the next Solid Waste Contract
Committee meeting, scheduled for February 25.
Community Pool
On November 16th, staff were directed by the Assembly and Manager to proceed with the
small-scale destructive testing repairs in the lifeguard room. Staff have reached out to JYW for
a cost estimate proposal.
Page 6 offte 4
AGENDA ITEM #2.a.
Multi -Facility Elevator Modernization
The Kodiak Middle School Elevator Modernization work started on January 6 and is
substantially complete. The State of Alaska Elevator Inspector arrived on -site February
5 and conducted their inspection, the KMS elevator passed the state inspection.
The PKIMC Elevators are delayed due to missing parts identified during Project Office
inventory. All other materials have arrived and are being stored until work will begin
once the missing parts arrive (estimated 2 months).
Fuel Spill Assistance
Long Term Care: KIB submitted the final Work Plan to ADEC and have received
approval. NWFF is working on updating the final Closeout Plan. In anticipation of field
work requirements for closeout, staff were directed by the Manager to obtain a proposal
for the phase 2 work from NWFF.
Karluk: Projects office staff are working with 3-Tier Alaska to conduct similar work for the
closure of the Karluk fuel spill. That report was completed and sent to ADEC on
November 25, 2025. Based on the preliminary findings, KIB has asked 3-Tier Alaska for
a proposal for the phase 2 of work.
Landfill Soil Remediation: Projects office staff have submitted the updated workplan for
the landfill contaminated soils to ADEC and it has been approved. The Invitation to Bid
for the work is advertised on the Borough Website and will be in the Kodiak Daily Mirror
as a legal ad on Feb. 3rd, 9th, & 16th. A mandatory pre -bid meeting scheduled for
February 20th at 10am, and bids are due March 3rd at 2:OOpm.
Providence Kodiak Island Medical Center
Staff have been communicating with PKIMC's new Facilities Director, Tyler Steele. There are
multiple design items that will be brough forward to the next Health Facilities Advisory Board
(HFAB), Assembly, and Architectural Review Board (ARB). The plan is to present the 100%
design cost and obtain approval of concepts and cost from HFAB and the Assembly, and the
present each of the design phases to the ARB, with corresponding updates to the Assembly.
• Automatic Transfer Switches (ATS) design from 65% to 100% is $138,174.00
• Air Handling Unit One (AHU1) design from 95% to 100% is $45,000.00
• Reverse Osmosis & Steam Generator (RO & Steam) design from 65% to 100% is
$72,130.00
• Distribution Panel Six (DP6) design to 100% is $11,900 and estimated
Construction cost for $94,045.00, for a total cost of $105,945
Leachate Treatment Plant
Laboratory Contract
The laboratory services contract for water sampling at the LTP expired on January 31,
2026. After the expiration, staff contacted the contractor to request an extension through
June 30, 2026. The contractor agreed to the extension with a 5% increase in sampling
and analytical service rates, along with a requirement that the Borough secure courier
services for transporting samples. This rate adjustment results in a total cost increase of
$1,125.05 compared to the extension approved in 2024. Despite this increase, the
Page 7 c027A 5
AGENDA ITEM #2.a.
overall cost remains lower than the original 2023 contract estimate. The 2023 estimate
assumed a broader scope of work with more frequent and more diverse sampling
activities. Over time, the number and type of samples required have been streamlined,
resulting in a more targeted scope and ultimately reducing the total projected cost, even
with the recent rate adjustment. Staff will also continue developing a new Invitation for
Bid for laboratory services and hope to incorporate Carl's expertise in the process before
his departure.
• Lab Sample Courier
Staff are currently obtaining quotes from courier services in Denver capable of reliably
transporting water samples from the airport to the laboratory. To date, staff received two
quotes for courier services, one for $301.50 per delivery and the other for $145.90 per
delivery, which are both in front of the Manager for consideration.
Landfill
• Regional Solid Waste Management Plan Update is due February 28, 2026: KIB and
Jacobs are presenting this updated plan to the Assembly February 12th.
Landfill Scale Maintenance The Manager was recently approached by a contractor
offering to perform maintenance on the Landfill scale. This scale plays a critical role in
daily operations, as it is used to accurately weigh every load entering the Landfill for
disposal. Proper functioning of this equipment is essential —not only for regulatory
compliance and billing accuracy, but also for ensuring smooth and efficient landfill
operations. Regular maintenance helps prevent disruptions, extends the life of the
equipment, and supports accurate reporting for all incoming waste streams.
Landfill Baler Maintenance The Landfill staff complete a full rebuild of the baler and
strapping system every two years. In preparation for the upcoming rebuild scheduled for
the winter of 2026, staff requested multiple quotes for the necessary parts. Two quotes
have been received to date: one totaling $148,678.00 (including shipping) and another
totaling $100,439.00 (shipping not included). Staff have been directed to obtain the
shipping cost for the second quote and prepare an agenda item for Assembly review at
an upcoming meeting.
KFRC
Industrial Pump Alaska (IPA) arrived on -site on February 3 and began the removal and
replacement of Pumps #3 and #4. During installation, staff and contractors identified that the
previous pump shafts were longer than the new ones. As a result, the new pump heads may
not remain fully submerged, potentially preventing continuous and reliable operation. Staff have
requested that IPA provide a plan to address and resolve this issue.
Page 8 OfPMe 6
AGENDA ITEM #2.a.
Small Projects
• Research Court Apartment Lift Station Repairs: Staff are still awaiting a part
from Nodak to address some electrical control issues for pump #1.
• Port Lions School Emergency Fire Alarm Panel Replacement: The contractor is
currently working on design and State of Alaska Fire Marshall approval. A pre -
construction meeting occurred on February 11, all stakeholders are onboard and
are excited to move forward with work. Work is anticipated to start on February
27th.
• Harlequin Court Park Upgrades: Projects Staff attended the Parks & Rec
Committee meeting on January 27 to discuss potential park upgrades. Harlequin
Court Park was identified as park needing the next set of upgrades. Staff will be
providing project information to the Parks & Rec Committee on February 25th to
add this project to their CIP list.
• Borough Park Table Replacement: Projects staff issued an RFQ on the Borough
Website for replacement of not to exceed four wooden picnic tables; two at
Sargent Creek Park and two at Otmeloi Park. There will be a Mandatory pre -
quote meeting at 10am on February 17, any questions are due by 1:OOpm
February 19, and quotes are due February 27th.
• Port Lions School Painting Project: Staff are working on review of the 95%
design, which will go to the ARB. The architects estimated cost for the work is
$266,000. We are anticipating work in summer 2026.
• Annex Bldg (old Red Cross) UST Removal: Staff have received updated
drawings and specifications for the UST removal. The architects estimated cost
for this work is $25,000. Due to how close the estimate is to the Request for
Quotes threshold, Staff will issue an ITB.
• North Star Boiler Gun Replacement: Contractor is waiting for parts to arrive to
schedule work.
• Landfill Used Oil Burner Replacement: Contractor is waiting for parts to arrive to
schedule work.
• Mill Bay Beach Stairs and Picnic Table Replacement: Permits were paid for and
approved. The project will now begin the submittal phase and is still on schedule
for May 30, 2026.
• Leachate Treatment Plant Citric Acid Dosing Skid Replacement: LTP staff
notified the Manager that the Citric Acid Dosing Skid needs to be upgraded and
replaced. Veolia Water Technologies & Solutions, who manufactured and
provided the membranes for the LTP, has provided a quote for the upgraded
replacement for an estimated cost of $40,039 (includes new pump, installation
costs, on -and -off site assistance, and a spare pump) This would be considered
a sole -source procurement due to the system LTP currently has to work was
designed and manufactured by Veolia. The Manager is currently reviewing the
proposal
Page 9 cOa-R 7
AGENDA ITEM #2.a.
Upcoming Meetings
• Health Facilities Advisory Board (HFAB) — February 24, 2026, at 4:15pm in Providence
Barometer Conference Room.
• Solid Waste Contract Committee (SWCC) — February 25, 2026, at 3:00pm in KIB
Conference Room 121
• Architectural Review Board (ARB) — March 3, 2026, at 3:30pm in KIB Conference Room
121
FY2027 Budget Items - Al Cameras / Facial Recognition Procurement / Contracting Officer addition
Page 10 of rge 8
AGENDA ITEM #2.a.
Division of Sport Fish Alaska Department of Fish and Game
Israel Payton, Director Doug Vincent -Lang, Commissioner
Anchorage Headquarters Office P.O. Box 115526
333 Raspberry Road Juneau, AK 99811-5526
Anchorage, AK 99518 www.adfg.alaska.gov
Advisory Announcement CONTACT: Tyler Polum
(Released: February 09, 2026 - Expires: June 30, 2026) Area Management Biologist
(907) 486-1880
Westside Kodiak Salt Waters Closed to King Salmon Fishing
(Kodiak) - To protect returning king salmon and ensure fishing opportunities in the future, the Alaska Department of Fish and
Game (ADF&G) is closing sport fishing for king salmon on the westside of Kodiak Island north of a line extending westward from
Cape Ikolik (north of 57' 17.196' N. lat.) to a line extending westward from Outlet Cape (south of 58° N. lat.) from 12:01 a.m. Friday,
May 1 through 11:59 p.m. Tuesday, June 30, 2026. This closure prohibits sport fishing for king salmon including catch -and -release.
During the closure, king salmon may not be targeted, possessed, or retained; king salmon that are caught incidentally while fishing
for other species may not be removed from the water and must be released immediately.
"The Karluk River king salmon runs saw record low returns in both 2024 and 2025, with just 76 king salmon counted through the
Karluk River weir in 2024 and 93 in 2025," stated Area Management Biologist Tyler Polum. "The Karluk River king salmon run has
been designated a stock of concern by the Board of Fisheries and has chronically failed to achieve the biological escapement goal
of 3,000-6,000 fish since 2001. The fresh waters of the Karluk River have been closed to fishing for king salmon continuously
since 2008. The exceptionally low returns recently are likely due in part to the extremely warm summers seen in 2018-2020, the
parent year of the dominate age class for recent runs. With exceptionally low numbers of king salmon returning to the Karluk River
in recent years, ADF&G is expanding the area closed to king salmon fishing to include the salt waters of the west side of Kodiak
Island during the time Karluk River king salmon are likely to be migrating through the area."
King salmon angling opportunities may be restored by subsequent emergency orders if inseason assessment indicates the king
salmon run is stronger than anticipated. Beginning in late May, ADF&G staff will closely monitor the run at the Karluk River weir.
For additional information, please contact Area Management Biologist Tyler Polum at .(907) 486-1880.
Page 11 of 72
AGENDA ITEM #2.a.
#26-3985
Page 12 of 72
AGENDA ITEM #3.a.
KODIAK ISLAND BOROUGH
STAFF REPORT
FEBRUARY 12, 2026
ASSEMBLY WORK SESSION
SUBJECT: Regional Solid Waste Management Plan Presentation
ORIGINATOR: Patricia Valerio, Projects Assistant
RECOMMENDATION:
DISCUSSION:
The Kodiak Island Borough (KIB) Engineering and Facilities Department partnered with the
Kodiak Area Native Association (KANA) to secure a Denali Commission Grant aimed at
updating the Regional Solid Waste Management Plan. Following the successful award of
grant funding, KIB issued a request for proposals, and Jacobs Engineering was selected as
the lead firm. Since then, KIB, KANA, and Jacobs have been working collaboratively to revise
and finalize Kodiak's 2026 Regional Solid Waste Management Plan.
KIB Staff sent out the final draft to the Assembly on January 29 for review prior to this work
session presentation.
ALTERNATIVES:
FISCAL IMPACT:
OTHER INFORMATION:
Here is a link to the entire Reaional Solid Waste Manaaement Plan 2026.
Project Progress:
July —September:
• Data collection and analysis began, including waste categorization studies in Kodiak
and the villages of Port Lions and Old Harbor.
• Jacobs distributed community surveys (Aug. 11-30), receiving 150 responses from
residents, businesses, and waste handlers.
• A project workshop was held on September 9 with KIB, landfill staff, KANA, and the
Borough Manager to review progress and guide next steps.
• On September 28, KIB met with Jacobs and representatives from the City and
Borough of Juneau to discuss parallels in solid waste planning.
October —December:
• Multiple collaborative meetings were held (Oct. 6 & 23, Nov. 20) to address
information gaps and prioritize initiatives based on survey results.
• Jacobs delivered a draft plan on November 24; stakeholder feedback was
consolidated and discussed on December 16.
January -February:
• Jacobs incorporated edits and submitted the final draft to KANA and KIB on January
29.
Kodiak Island Borough
Regional Solid Waste Management Plan Presentation
Page 13 of 72
AGENDA ITEM #3.a.
KODIAK ISLAND BOROUGH
STAFF REPORT
FEBRUARY 12, 2026
ASSEMBLY WORK SESSION
Stakeholders were allowed to provide final "touch-up" comments by February 6th.
Final draft due February 27th
Kodiak Island Borough
Regional Solid Waste Management Plan Presentation
Page 14 of 72
Kodiak Island Borough
Regional Solid "'ante
Management Plan
EXECUTWE SUMMARY
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Diversion via Illegal Diversion and UBC Recycling Reuse Recycling Bill
Outreach Dumping Recycling
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Develop recognizable, values -based brand with
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Launch Face boo k-centered digital campaign
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Outreach Conduct public outreach and education on food
waste reduction.
Collaborate Collaborate with grocery stores to donate food and
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Encourage Encourage bear -safe home composting through the
Kodiak SWCD learning series.
Support Support in -vessel composting (Rocket Composters)
at community and tribal farms in partnership with
KALI.
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Scrap Metal Recycling (Backhaul)
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For the Kodiak (KIB) Landfill:
For the Villages:
Pursue EPA IGAP
grant funding for
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Schedule 15-year
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around 2030).
Investigate small
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Add glass collection dumpster at one existing cardboard
recycling location.
Haul and crush glass at Kodiak (KIB) Landfill using
existing equipment.
Reuse crushed glass as landfill cover over MSW bales.
Conduct public outreach via SWAB; clear signage to
prevent contamination.
Track collected tonnage; evaluate costs and savings
before program continuation.
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Implementation deferred pending successful pilot in the Kodiak (KIB) Landfill.
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Encourage all nets to be recycled through NYP's
program rather than landfilled.
Increase landfill tipping fee for nets by 20% to incentivize
recycling participation.
Support NYP's outreach to canneries and fishermen.
Participate through Backhaul Alaska to transport
nets for recycling in coordination with NYP.
Participate in the "Flying Cans" program for all Villages
(backhaul aluminum cans to Kodiak for recycling). ,
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Consider the Bottle Bill state-wide initiative as a future option
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Coordinate statewide with other municipalities to gauge
support for future legislation.
Address prior opposition issues (cost, rural inclusion,
logistics).
Analyze current recycling data to project benefits of a bottle
bill.
Timelines
Prioritized Timeline
Consider
KIB Reducing Universal
Landfill Illegal Cardboard
Glass
Bottle
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Improving Organics
Scrap Fish Nets
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Comprehensive Plan Every 5 KIB Engineering &
Review and Update years Facilities Dept.,
SWAB
Annual Data Update Annually KIB Engineering &
Facilities Dept,
Threshold, KIB
Finance Dept.
Stakeholder Annually KIB Engineering &
Engagement Facilities Dept,
SWAB; KANA
Waste Characterization Every 5
Study years
Public Outreach Review Annually
Emergency/Triggered As needed
Review
KIB/KANA
Consultant
SWAB; Threshold
Services
KIB Engineering &
Facilities Dept.
Wpqp%L
AGENDA ITEM #3.b.
KODIAK ISLAND BOROUGH
STAFF REPORT
FEBRUARY 12, 2026
ASSEMBLY WORK SESSION
SUBJECT: Vehicle Registration Taxes Discussion
ORIGINATOR: Aimee Williams, Borough Manager
RECOMMENDATION:
DISCUSSION:
The Kodiak Island Borough Assembly requested to continue the conversation around the
Motor Vehicle Registration Tax after the topic was discussed at the December 16, 2025 Work
Session.
Timeline of Ordinances Concerning the Motor Vehicle Registration Tax -
79-42-0 Established the tax in lieu of a local ad valorem property tax
87-35-0 Allocated the MVRT to the area wide school system
FY2006-09 Adjust the rates for personal vehicles
FY2006-09A Adjust the rates for commercial vehicles
FY2019-16 Changed the allocation from area wide school system to school general obligation
debt payments & a junk car removal program
FY2021-16 Adjusted the rates for personal and commercial vehicles
ALTERNATIVES:
FISCAL IMPACT:
OTHER INFORMATION:
There is a long lead time from when decisions are made at the local level and the resulting
change is reflected at the state level. Any adjustments that are made before December 31,
2026, would not raise/lower the tax rate until January 1, 2028.
MVRT revenue was originally put into the General Fund until 2011. At that point, it was put in
the Education Support Fund.
KIBC 3.60 - Motor Vehicle Registration Tax is attached
Kodiak Island Borough
Vehicle Registration Taxes Discussion
Page 34 of 72
AGENDA ITEM #3.b.
i 2 9 !
KODIAK ISLAND BOROUGH
ORDINANCE NO. 79-42-0
l
AN ORDINANCE ELECTING THE ANNUAL MOTOR VEHICLE REGISTRATION TAX
I11 LIEU OF AD VALOREM PROPERTY TAX.
WHEREAS, AS 28.10.431 et. seq. provides that a municipality may
elect coverage under the State administered Annual Motor Vehicle Registration
in lieu of local ad valorem property tax on motor vehicles, and;
tax
WHEREAS, a municipality must file a written notice of election
with the State prior to January 1 of the year preceding the year the election
''!is to become effective.
NOW, THEREFORE, BE IT ORDAINED by the Assembly of the Kodiak
it
i
Island Borough:
r
1. That the Kodiak Island Borough hereby elects coverage
under the Annual Motor Vehicle Registration Tax established
in AS 28.10.431 et. seq., and;
2. The Administration is directed to file a written notice
of this election with the appropriate agency of the State
of Alaska, prior to January 1, 1980.
of December 1979.
PASSED AND APPROVED this 17ti0aY
KODIAK ISLAND BOROUGH.
By
Acting Borough Mayor
a
orough Clerk
IRST READING DATE: December 6, 1979
ECOND READING, PUBLIC HEARING, DATE APPROVED: December 17 1979
I'EFFECTIVE DATE: December 17, 1979
Page 35 of 72
Vehicle Registration Taxes Discussion
AGENDA ITEM #3.b.
KODIAK ISLAND BOROUGH
ORDINANCE NO. 87-35-0
AN ORDINANCE OF THE KODIAK ISLAND BOROUGH ASSEMBLY
ADDING SECTION 3.32.020, MOTOR VEHICLE REGISTRATION TAX, ALLOCATIOr
WHEREAS, under the provisions of AS 29.10.431 (f) the
Kodiak Island Borough is required to allocate the money received for
motor vehicle registration tax for city, area outside the city and service
area purposes within the borough; and
WHEREAS, the Kodiak Island Borough is annually in receipt
via the State of Alaska of some $160,000; and
WHEREAS, the greatest annual expenditure of the Kodiak
Island Borough is for schools and the education of our children; and
WHEREAS, the location of the preponderance of vehicles
closely parallel that of the residence of our children and the location of
our schools; and
WHEREAS, the Kodiak Island Borough consistently contributes
more than the total property tax effort to our school district:
NOW, THEREFORE, BE IT ORDAINED by the Kodiak Island
Borough Assembly that:
Section I. This ordinance is of a general and permenant
nature and shall become a part of the Code of Ordinances.
Section 2. Chapter 3.32 is amended by adding a new section
to read:
3.32.020 Allocation. The use of the annual motor vehicle
registration tax is allocated to the area wide school system.
Section 3. This ordinance takes effect upon adoption.
i
PASSED AND APPROVED THIS
17 DAY OF December 1987.
roug ayor
iding icer
ATTEST;
k
oror erk
:,First Reading, Approval Date: 29 November 1987
Second Reading, Public Hearing, Approval Date
17 December 1987
Adoption Date: 17 December 1987
Recommended By: Borough Mayor
Drafted By: —Borough Clerk
Page 36 of 72
Vehicle Registration Taxes Discussion
AGENDA ITEM #3.b.
Introduced by.
Manager Gifford
Requested by.
Manager Gifford
Drafted by.
Rnance Department
Introduced:
03/02/2006
Public Hearing:
03/16Q"
Adopted:
03/1612006
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 28.10.431 0); 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:
Kodiak Island Borough Ordinance No. FY2006-09
[7. 1 _f 9
Page 37 of 72
Vehicle Registration Taxes Discussion
AGENDA ITEM #3.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 annual 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:
Year's old
1 2 3 4 5 6 7 8 9
Proposed rate for 2007 2007 2006 2005 2004 2003 2002 2001 2000 1999<
A Psgr,MH,PK $140 $140 $120 $100 $ 80 $ 60 $ 50 $ 40 $ 30
B Motorcycle & Non -Comm Trlr 20 20 18 16 14 12 10 10 10
C Taxi & Commercial 0 - 5000 Ibs 150 150 130 110 90 70 60 50 40
D Tour Buss & Comm 5,001 - 12,000 Ibs 200 200 180 160 140 120 100 75 50
E Commercial 12,001 - 18,000 Ibs 450 450 410 370 330 290 250 230 210
F Commercial 18,001 & over 550 550 500 450 400 350 300 250 220
G Dealer 100 100 100 100 100 100 100 100 100
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS SIXTEENTH DAY OF MARCH 2O06
KODIAK ISLAND BOROUGH
r
ATTEST: J&6rne M. Selby, B_4rs�r
Judith A. Nielsen, , orough Clerk
Kodiak Island Borough Ordinance No. FY2006-09
Page 2 of 2
Page 38 of 72
Vehicle Registration Taxes Discussion
AGENDA ITEM #3.b.
Introduced by:
Manager Gifford
Requested by.
Manager Gifford
Drafted by.
Finance Department
Introduced:
09/21/2006
Public Hearing:
10105/2006
Adopted:
10/05/2006
KODIAK ISLAND BOROUGH
ORDINANCE NO. FY 2006-09A
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 BY ADDING
SECTION 3.32,040 ANNUAL FEE IMPOSED ON COMMERCIAL PLATES
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 State Department of Motor Vehicles notified the Borough Finance department in
August, 2006, that all commercial vehicle renewal must also be allowed the option to pay annually;
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 3.32.040 Annual Fee Imposed on Commercial Plates is hereby added as
follows:
Chapter 3.32
MOTOR VEHICLE REGISTRATION TAX
Sections:
3.32.010 Established.
3.32.020 Allocation.
3.32.030 Fee imposed.
32.32.040 Annual fee imposed on commercial plates.
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 motor vehicle registration tax is allocated to the area wide
school system.
Kodiak Island Borough
Ordinance No. FY2006-09A
Vehicle Registration Taxes Discussion
Page 39 of 72
AGENDA ITEM #3.b.
3.32.030 Fee imposed. The rate imposed is reflected on the following table:
Year's old
1 2 3 4 5 6 7
8
9
Proposed rate for2007 2007 2006 2005 2004 2003 2002 2001
2000 1999<
A Psgr, MH,PK $140 $140 $120 $100 $ 80 $ 60 $ 50
$ 40 $
30
B Motorcycle & Non -Comm Trlr 20 20 18 16 14 12 10
10
10
C Taxi & Commercial 0 - 5000 Ibs 150 150 130 110 90 70 60
50
40
D Tour Buss & Comm 5,001 - 12,000 Ibs 200 200 180 160 140 120 100
75
50
E Commercial 12,001 - 18,000 Ibs 450 450 410 370 330 290 250
230
210
F Commercial 18,001 & over 550 550 500 450 400 350 300
250
220
G Dealer 100 100 100 100 100 100 100
100
100
3.32.040 Annual fee imposed on commercial plates. Commercial rates may be paid annually
by paving one-half (1/2) of the amount shown above and adding twenty dollars ($20
00) to
the amount reflected above.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS FIFTH DAY OF OCTOBER 2006
KODIAK ISLAND BOROUGH
1
ATTEST: Je me M. Selby, Borough
Nova M. Javier, CqC, Borough erk
Kodiak Island Borough Ordinance No. FY2006-09A
Page 2 of 2
Page 40 of 72
Vehicle Registration Taxes Discussion
AGENDA ITEM #3.b.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
Introduced by: Assembly member Arndt
Drafted by: Clerk/Assembly member Arndt
Introduced on: 02/07/2019
Amendment on: 03/21/2019
Public Hearing Date:03/21/2019
Adopted on: 03/21/2019
KODIAK ISLAND BOROUGH
ORDINANCE NO. FY2019-16
AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
AMENDING CHAPTER 3.60 MOTOR VEHICLE REGISTRATION TAX SECTION 3.60.020
ALLOCATION
WHEREAS, under the provisions of AS 28.10.431(f) the Kodiak Island Borough is
required to allocate the money received for motor vehicle registration tax for city, area
outside the city and service area purposes within the borough; and
WHEREAS, the Assembly recognizes an ongoing concern with junk and derelict vehicles
within the Kodiak Island Borough that are both abandoned and improperly stored; and
WHEREAS, the Assembly desires to change the current allocation of money received
from the "area wide school system" to a split allocation between "general obligation bond
debt payments" and `junk removal services (430.145).
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: That section 3.60.20 Allocation of the Kodiak Island Borough Code of
Ordinances is amended to read as follows:
3.60.020 Allocation.
The use of the motor vehicle registration tax is allocated to the aFea wide seheel System
school general obligation bond debt payments and a funk car removal program. Specific
allocation of funds will be determined during the annual budget process.
Effective Date: This ordinance takes effect upon adoption. (Note: KIBC 2.30.070 states an
ordinance takes effect upon adoption or at a later date specified in the ordinance.)
Page 41 of 72
Vehicle Registration Taxes Discussion
AGENDA ITEM #3.b.
46
47
48
49
50
51
52
53
54
55
56
57
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS TWENTY FIRST DAY OF MARCH, 2019.
KODIAK ISLAND BOROUGH ATTEST:
6
Daniel A. Rohrer, Mayor Nova M. Javier, MMC, Clerk
VOTES:
Ayes: Arndt, Kavanaugh, Schroeder, Skinner, Smiley, and Symmons
No: Turner
Page 42 of 72
Vehicle Registration Taxes Discussion
AGENDA ITEM #3.b.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
Introduced by: Borough Manager
Drafted by: Finance Director
Introduced on: November 5, 2020
Public Hearing Date: December 3, 2020
Adopted on: December 3, 2020
KODIAK ISLAND BOROUGH
ORDINANCE NO. FY2021-16
AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH AMENDING
KIBC TITLE 3 REVENUE AND FINANCE, CHAPTER 3.60 MOTOR VEHICLE REGISTRATION
TAX, SECTION .030 FEE IMPOSED & SECTION .040 ANNUAL FEE IMPOSED ON
COMMERCIAL PLATES.
WHEREAS, in Ordinance 79-42-0, coverage was elected under the biennial motor vehicle
registration tax in lieu of ad valorem property tax as established in AS 28.10.431; 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, any changes in rates adopted by the Borough must be provided to the State before
January 1 of the year before the change is to become effective; and
NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND
BOROUGH that:
Section 1: This ordinance is of permanent nature and shall become a part of the Kodiak Island
Borough Code of Ordinances.
Section 2: That Section 3.60.030 Fee Imposed of the Kodiak Island Borough Code of
Ordinances is amended to read as follows:
3.60.030 Fee imposed.
There is levied a motor vehicle reqistration tax within the Borouqh Pursuant o the provisions
of AS 28.10.431 as such statue may hereafter be amended, revised, or replaced. The rate
imposed is based upon the age of the vehicles as determined by model year is as reflected on
the following table:
Years Old
4
2 3
4
5
6
7
8
9
2007
2006 2005
2004
2003
2002
20"
2000
19994
A. PsgFMH, RK $440
$440 $420
$40A
$80
$60
$W
$40
M
20
20 48
45
U
42
40
40
4S
450
450 430
440
99
70
60
50
40
200
200 450
4fi0
440
420
409
7-5
50
lbs
450
450 44-G
3n
3W
280
240
230
24-0
Kodiak Island Borough, Alaska
Ordinance No. FY2021-16
Page 1 of 3
Page 43 of 72
Vehicle Registration Taxes Discussion
AGENDA ITEM #3.b.
YeaFS old
4 2 3 4 5 6 7 6 9
PFOposed Fate for 2007 28W 2006 2005 2004 2003 2902 2W4 2000 4999e.
550 550 500 450 400 350 300 258 22-0 l
G. Dea{eF 400 400 400 4W 400 400 400 490 499
37
38
Kodiak Island Borough, Alaska Ordinance No. FY2021-16
Page 2 of 3
Biennial Tax According to Age of Vehicle Since Model Year:
Vehicle Type
151
2na
31d
4th
5th
6th
71h
8th
or
over
1. Motorcycle
$40
$40
$40
$40
$40
$40
$40
$40
2. Vehicle specified in
AS28.10.421(b)(1)(A): Non-
commercial passenger vehicles,
300
300
240
240
200
200
180
140
pickup trucks, trucks under 10,000
pounds unladen weight, and low
speed vehicles
3. Vehicles specified in
300
300
260
260
240
240
200
180
AS28.10.421(b)(1)(B): Taxicabs
4. Vehicles specified in AS28.10.421(c)(1)-(4): commercial vehicles for hire based on unladen
weight of
a. 5,000 pounds or less
300
300
260
260
240
240
200
180
b. 5,001-12,000 pounds
400
400
400
400
360
320
280
240
c.12,001-18,000 pounds
600
600
560
560
480
480
440
400
d.18,0001 pounds and over
700
700
650
650
600
550
500
500
5. Vehicles specified in
AS28.10.421(b)(43)(B): Motor buses
with a seating capacity for 20 or
300
300
260
260
240
240
200
180
more persons and used exclusively
for commercial purposes in the
transporting of visitors or tourists
6. Vehicles specified in
AS28.10.421(j): Noncommercial
40
40
40
40
40
40
40
40
trailers, including rental trailers
7. Vehicles specified in
AS28.10.421(d)(8): Amateur mobile
150
150
140
130
120
110
100
90
radio station vehicles
8. Vehicles specified in
AS28.10.421(b)(2): non-commercial
300
300
240
240
200
200
180
180
motorhomes not registered in the
name of a company or business
9. Vehicles eligible for dealer plates
300
under AS28.10.421(d)(9)
Page 44 of 72
Vehicle Registration Taxes Discussion
AGENDA ITEM #3.b.
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
Section 3: That Section 3.60.040 Annual Fee Imposed On Commercial Plates of the Kodiak
Island Borough Code of Ordinances is amended to read as follows:
3.60.040 Annual fee imposed on commercial plates.
Commercial rates may be paid annually by paying one-half of the amount shown above and
adding $20.00 $30.00 to the amount reflected above.
Effective Date: This ordinance shall take effect December 31, 2020 with the changes in rates
set forth in sections 2 and 3 being collected beginning January 1, 2022.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS THIRD DAY OF DECEMBER, 2020.
KODIAK ISLAND BOROUGH
William Roberts, Mayor
, Borough Clerk
VOTES:
Ayes: Smith, Symmons, Turner, Williams,Dvorak, and Kavanaugh.
Noes:
Kodiak Island Borough, Alaska
Ordinance No. FY2021-16
Page 3 of 3
Page 45 of 72
Vehicle Registration Taxes Discussion
AGENDA ITEM #3.b.
Ch. 3.60 Motor Vehicle Registration Tax I Kodiak Island Borough Code
Chapter 3.60
MOTOR VEHICLE REGISTRATIONTAX
Sections:
3.60.010
Established.
3.60.020
Allocation.
3.60.030
Fee imposed.
3.60.040
Annual fee imposed on commercial plates.
3.60.010 Established.
The borough hereby elects coverage under the bi-annual motor vehicle registration tax established in AS
28.10.431 et seq. [Ord. 2006-09(A) §2; Ord. 79-42-0 §1, 1979. Formerly §3.32.010].
3.60.020 Allocation.
1 of 3
The use of the motor vehicle registration tax is allocated to the school general obligation bond debt payments and
a junk car removal program. Specific allocation of funds will be determined during the annual budget process.
[Ord. FY2019-16 §2, 2019; Ord. 2006-09(A) §2; Ord. 87-35-0 §2, 1987. Formerly §3.32.020].
3.60.030 Fee imposed.
There is levied a motor vehicle registration tax within the borough pursuant to the provisions of AS 28.10.431 as
such statute may hereafter be amended, revised, or replaced. The rate imposed is based upon the age of the
vehicles as determined by model year as reflected on the following table:
Biennial Tax According to Age of Vehicle Since Model Year
Vehicle Type
1st
2nd
3rd
4th
5th
6th
7th
8th or
over
1. Motorcycle
$40
$40
$40
$40
$40
$40
$40
$40
2. Vehicle specified in AS
300
300
240
240
200
200
180
140
28.10.421(b)(1)(A):
Noncommercial
passenger vehicles, pickup
trucks, trucks under
The Kodiak Island Borough Code is current through Ordinance FY2026-16, passed January 22, 2026.
Page 46 of 72
Vehicle Registration Taxes Discussion
AGENDA ITEM #3.b.
Ch. 3.60 Motor Vehicle Registration Tax I Kodiak Island Borough Code Page 2 of 3
Biennial Tax According to Age of Vehicle Since Model Year
8th or
Vehicle Type
1st
2nd
3rd
4th
5th
6th
7th
over
10,000 pounds unladen
weight, and low speed
vehicles
3. Vehicles specified in AS
300
300
260
260
240
240
200
180
28.10.421(b)(1)(13):
Taxicabs
4. Vehicles specified in AS 28.10.421(c)(1) - (4): commercial vehicles for hire based on unladen weight of
a. 5,000 pounds or less
300
300
260
260
240
240
200
180
b. 5,001 - 12,000 pounds
400
400
400
400
360
320
280
240
c. 12,001 - 18,000 pounds
600
600
560
560
480
480
440
400
d.18,001 pounds and
700
700
650
650
600
550
500
500
over
5. Vehicles specified in AS
300
300
260
260
240
240
200
180
28.10.421(b)(43)(B): Motor
buses with a seating
capacity for 20 or more
persons and used
exclusively for commercial
purposes in the
transporting of visitors or
tourists
6. Vehicles specified in AS
40
40
40
40
40
40
40
40
28.10.4210):
Noncommercial trailers,
including rental trailers
7. Vehicles specified in AS
150
150
140
130
120
110
100
90
28.10.421(d)(8): Amateur
mobile radio station
vehicles
Page 47 of 72
Vehicle Registration Taxes Discussion
AGENDA ITEM #3.b.
Ch. 3.60 Motor Vehicle Registration Tax I Kodiak Island Borough Code Page 3 of 3
Biennial Tax According to Age of Vehicle Since Model Year
Vehicle Type
1st
2nd
3rd
4th
5th
6th
7th
8th or
over
8. Vehicles specified in AS
300
300
240
240
200
200
180
180
28.10.421(b)(2):
Noncommercial
motorhomes not
registered in the name of
a company or business
9. Vehicles eligible for
300
dealer plates under AS
28.10.421(d)(9)
[Ord. FY2021-16 §2, 2020; Ord. 2006-09(A) §2. Formerly §3.32.030].
3.60.040 Annual fee imposed on commercial plates.
Commercial rates may be paid annually by paying one-half of the amount shown above and adding $30.00 to the
amount reflected above. [Ord. FY2021-16 §3, 2020; Ord. 2006-09(A) §2. Formerly §3.32.040].
The Kodiak Island Borough Code is current through Ordinance FY2026-16, passed January 22, 2026.
Disclaimer: The borough clerk's office has the official version of the Kodiak Island Borough Code. Users should
contact the borough clerk's office for ordinances passed subsequent to the ordinance cited above.
Borough Website: www.kodiakak.us
Borough Telephone: (907) 486-9300
Hosted by General Code.
The Kodiak Island Borough Code is current through Ordinance FY2026-16, passed January 22, 2026.
Page 48 of 72
Vehicle Registration Taxes Discussion
0
CD
X
cD
('
v
0
X
0
_0
n
C
fn
to
O
Z3
v
tD
0
N
Biennial Motor Vehicle Registration Tax
Monthly Collections *
Fiscal Year 2016 - 2025
Fiscal Year
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
July
$ 19,674.20
$ 19,775.40
$ 15,996.96
$ 19,115.76
$
7,637.84
$
10,223.04
$
11,603.04
$
66,802.12
$
63,020.00
$
65,834.28
August
$ 20,893.20
$ 22,525.28
$ 20,194.00
$ 10,660.04
$
22,851.88
$
13,150.48
$
16,821.28
$
65,320.00
$
72,882.40
$
68,958.60
September
$ 23,208.84
$ 20,482.88
$ 21,265.80
$ 10,941.56
$
17,861.80
$
16,479.04
$
6,816.28
$
68,172.00
$
66,874.80
$
58,015.20
October
$ 28,190.64
$ 18,823.20
$ 23,531.76
$ 25,257.68
$
7,961.68
$
22,647.64
$
21,063.40
$
52,895.40
$
61,879.20
$
75,633.20
November
$ 18,110.20
$ 18,720.16
$ 16,655.68
$ 17,273.00
$
16,705.36
$
22,232.72
$
5,717.80
$
47,232.80
$
45,365.20
$
50,600.00
December
$ 18,316.28
$ 16,818.52
$ 18,756.04
$ 3,827.20
$
8,132.80
$
9,976.48
$
31,417.08
$
45,770.00
$
45,374.40
$
45,558.40
January
$ 16,641.88
$ 15,583.88
$ 18,454.28
$ 19,803.00
$
15,985.00
$
11,345.44
$
51,948.72
$
45,296.20
$
54,408.80
$
44,169.20
February
$ 14,541.52
$ 12,972.00
$ 12,962.80
$ 8,556.92
$
7,423.48
$
16,035.60
$
58,961.88
$
39,716.40
$
48,672.60
$
43,194.00
March
$ 21,268.56
$ 20,968.64
$ 20,654.92
$ 20,171.00
$
26,883.32
$
21,069.84
$
41,280.40
$
65,669.60
$
49,854.80
$
59,487.20
April
$ 22,025.72
$ 20,172.84
$ 19,779.08
$ 13,544.24
$
25,656.04
$
13,215.80
$
72,241.16
$
71,741.60
$
69,947.60
$
67,730.40
May
$ 21,448.88
$ 24,350.56
$ 23,490.36
$-
$
24,520.76
$
35,864.36
$
69,247.48
$
80,610.40
$
71,134.40
$
74,860.40
June
$ 28,792.32
$ 23,883.48
$ 26,152.84
$ 71,242.04
$
33,917.64
$
37,977.60
$
71,585.20
$
71,640.40
$
79,920.40
$
78,871.60
$ 253,112.24
$ 235,076.84
$ 237,894.52
$ 220,392.44
$
215,537.60
$
230,218.04
$
458,703.72
$
720,866.92
$
729,334.60
$
732,912.48
Receiving Fund
201 Education
201 Education
201 Education
201 Education
300 Debt
300 Debt
300 Debt
300 Debt
300 Debt
300 Debt
Support
Support
Support
Support
Service
Service
Service
Service
Service
Service
Mill Rate
Equivalent *
0.21
0.18
0.18
0.16
0.15
0.16
0.30
0.45
0.40
0.40
Amounts are presented for the month they were collected by the State (less an 8% collection
fee), not when the Borough received the money.
The Borough receives the money two months after collection (e.g., money collected in June is paid to the Borough in August).
* Ordinance No. FY2019-16
changed where MVRT revenue was deposited from the Education Support Fund to the Debt Service Fund - Schools.
*** Mill Rate Equivalent:
the amount the area -wide mill rate would
have to be increased to replace MVRT revenue
to the receiving
fund.
State converted to a
new financial system
and payments were
delayed.
New tax rates went into effect January 2022, Ordinance No. FY2021-16 (adopted December 3, 2020).
AGENDA ITEM #3.b.
Kodiak Island Borough
Annual General Obligation Bonded Debt Service Requirements
FY2026-2036 (As of 09/25/2025)
Fiscal Year
Principal
2026
$
5,185,000
2027
$
4,430,000
2028
$
4,545,000
2029
$
4,040,000
2030
$
4,090,000
2031
$
4,205,000
2032
$
3,525,000
2033
$
3,610,000
2034
$
2,150,000
2035
$
550,000
2036
$
580,000
Amount Eligible Net Bond Payment
Total
For State
Due After Full State
Interest
Payment
Due
Reimbursement
Reimbursement
973,412
$
6,158,412
$ 4,248,614
$ 1,909,798
814,847
$
5,244,847
$ 3,609,432
$ 1,635,415
695,461
$
5,240,461
$ 3,606,310
$ 1,634,151
578,691
$
4,618,691
$ 3,233,085
$ 1,385,606
468,743
$
4,558,743
$ 3,191,120
$ 1,367,623
352,054
$
4,557,054
$ 3,189,940
$ 1,367,114
249,026
$
3,774,026
$ 2,641,818
$ 1,132,208
159,873
$
3,769,873
$ 2,638,912
$ 1,130,961
82,916
$
2,232,916
$ 1,563,042
$ 669,874
39,303
$
589,303
$ 412,513
$ 176,790
13,363
$
593,363
$ 415,354
$ 178,009
Totals $ 36,910,000 $ 4,427,689 $ 41,337,689 $ 28,750,140 $ 12,587,549
Not fu Ily rem bursed.
Fiscal Year
Total
Bond
Payoff Date
Principal
Interest
Payment Due
Project Description
2011
2031
$ 2,670,000
$ 420,000
$ 3,090,000
High school renovation and renewal project.
2013
2033
$ 11,335,000
$ 912,262
$ 12,247,262
High school renovation and renewal project.
2014
2034
$ 13,520,000
$ 1,282,602
$ 14,802,602
High school renovation and renewal project.
2015B
2026
$ 220,000
$ 5,500
$ 225,500
Renewal and replacement for various school buildings.
2016A
2036
$ 1,230,000
$ 222,716
$ 1,452,716
High school renovation and renewal project.
2016B
2026
$ 660,000
$ 16,500
$ 676,500
Renewal and replacement for various school buildings.
2016C
2028
$ 1,730,000
$ 132,500
$ 1,862,500
Acquisition and construction of school improvements including a new
school pool. (Refunded 2008A)
AMBBA 2018
2029
$ 235,000
$ 14,479
$ 249,479
High school renovation and renewal project.
2020A
2031
$ 230,000
$ 36,250
$ 266,250
High school renovation and renewal project.
2020B
2031
$ 1,225,000
$ 192,375
$ 1,417,375
Renewal and replacement for various school buildings.
2025
2036
$ 3,855,000
$ 1,192,505
$ 5,047,505
High school renovation and renewal project. (Refunded 2015A)
Totals
$ 36,910,000
$ 4,427,689
$ 41,337,689
Page 50 of 72
Vehicle Registration Taxes Discussion
AGENDA ITEM #3.c.
V,.
KODIAK ISLAND BOROUGH
STAFF REPORT
FEBRUARY 12, 2026
ASSEMBLY WORK SESSION
SUBJECT: Update On The Kodiak Island Borough School District Funding Request
ORIGINATOR: Aimee Williams, Borough Manager
RECOMMENDATION:
DISCUSSION:
The Kodiak Island Borough School District is holding a meeting on February 9, 2026, that
should finalize the local contribution ask of the Kodiak Island Borough. In accordance with
KIBC 3.15.30, the official ask is not due until April 30, 2026, however, the agenda setting
team of the Mayor, Deputy Presiding Officer, and Manager thought it was wise to start
discussing the probable ask as soon as possible.
KIB Code 3.15.30 Budget and Capital Program
B. The school district shall submit to the manager the proposed budget and local support
requirements for the school by the thirtieth of April so the major funding can be incorporated
into the borough budget and budget message.
AS 14.14.060 Relationship Between Borough School District and Borough; Finances
and Buildings. (partial sections presented)
(c) Except as otherwise provided by municipal ordinance, the borough school board shall
submit the school budget for the following school year to the borough assembly by May 1 for
approval of the total amount. Within 30 days after receipt of the budget the assembly shall
determine the total amount of money to be made available from local sources for school
purposes and shall furnish the school board with a statement of the sum to be made
available. If the assembly does not, within 30 days, furnish the school board with a statement
of the sum to be made available, the amount requested in the budget is automatically
approved. Except as otherwise provided by municipal ordinance, by June 30, the assembly
shall appropriate the amount to be made available from local sources from money available
for the purpose.
ALTERNATIVES:
FISCAL IMPACT:
OTHER INFORMATION:
Kodiak Island Borough Page 51 of 72
Update On The Kodiak Island Borough School District Funding Request
AGENDA ITEM #3. d.
KODIAK ISLAND BOROUGH
STAFF REPORT
FEBRUARY 12, 2026
ASSEMBLY WORK SESSION
SUBJECT: Discuss Mayoral Appointments To The Cook Inlet Regional Citizens Advisory
Council, Southwest Alaska Municipal Council, And Prince William Sound
Regional Citizens Advisory Council
ORIGINATOR: Jared Griffin, Mayor
RECOMMENDATION:
This agenda item is for the Assembly to discuss the upcoming mayoral appointments to the
Cook Inlet Regional Citizens Advisory Council (CIRCAC), Southwest Alaska Municipal
Council (SWAMC), and Prince William Sound Regional Citizens Advisory Council (PWS
RCAC).
DISCUSSION:
The terms of the board members currently seated on CIRCAC and SWAMC are set to expire
in March 2026. The PWS RCAC seat will expire in May 2026. Assembly members may wish
to discuss potential appointees. If the Mayor or any Assembly members are appointed, there
will be a financial commitment from the Borough. A list of historical appointees to these
boards is attached to this packet.
ALTERNATIVES:
FISCAL IMPACT:
OTHER INFORMATION:
KIBC 2.100.030 Mayoral Appointments
A. Members of boards, committees, and commissions, except for members of the board of
adjustment, members of the board of equalization, and elected service area board members,
are appointed by the mayor and confirmed by the assembly unless otherwise specifically
provided elsewhere in this code.
B. An appointment not confirmed by the assembly shall not become effective. The mayor
shall appoint a new applicant until an appointment is confirmed by the assembly. The mayor
may not appoint again the same person whose confirmation was failed by the assembly for
the same board, committee, or commission until the next annual appointment process unless
authorized by the assembly.
C. Except as specifically provided in a borough ordinance or resolution, borough employees
may not be appointed to, and are prohibited from serving on, nonelected boards, committees,
or commissions in the Kodiak Island Borough including boards, committees, and commissions
that were jointly established with the city of Kodiak. Borough employees may continue to
serve as ex officio members as provided in KIBC 2.100.170.
Kodiak Island Borough Page 52 of 72
Discuss Mayoral Appointments To The Cook Inlet Regional Citizens Advisor...
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Tracking of Appointees
SWAMC
CIRCAC
PWS RCAC (Two
Year Seat)
PWS RCAC —Village
March Annual Conference
Aril Annual
Conference
Three Year Seat
Jared Griffin
Nov 2023
Aimee Williams
May 2024 to May
Elijah
Mar 2025 to
to Mar 2024
2026
Jackson
Mar of 2027
April2024
to March
2026
Ouzinkie
April 2023
to Mar 2025
Aimee Williams
Dec 2022 to
Scott Arndt
Apr 2023 to
May 2022 to May
Apr 2021 to
Mar 2024
Mar 2026
2024
Mar 2023
Sep 2021 to
Feb 2020 to
Rebecca
May 2018 through
Conrad
Apr 2018 to
Dec 2022
Mar 2023
Skinner
May 2022
Peterson
Apr 2021
*Term on the
Assembly exp. 10/2020
Julie Kavanaugh
Nov 2020 to
Kyle Crow
Jan 2017 to
Al Burch
Sept 2002
Melissa Berns
Mar 2017 to
*resigned Sept 21
Sept 2021
Mar 2020
through May 2018
May 2019
Rebecca Skinner
Nov 2019 to
Nov 2016 to
* Wayne
Aug 2002
Melissa Berns
Apr 2015 to
Oct 2020
Mar 2017
Coleman
Mike Carlson
May 2017
Resigned
Alternate
Dec 2018 to
Scott
Feb 2014 to
Wayne Coleman
January 1990
Emil
Apr 2013 to
Nov 2019
Smiley
Mar 2017
through
Christiansen
May 2016
Se tember 2002
Jan 2018 to
Scott
June 2012
Jerome Selby
July 1989 through
Iver Malutin
Mar 2011 to
Dec 2018
Smiley
to Mar 2014
January 1990
Mar 2013
Nov 2015 to
Elizabeth
Feb 2011 to
Iver Malutin
Mar 2009 to
Jan 2018
Chilton
Mar 2011
Mar 2011
Carol Austerman
Oct 2013 to
Elizabeth
Jan 2008 to
Iver Malutin
Feb 2008 to
Nov 2015
Chilton
Mar 2011
Mar 2009
Woody
Koning
Jun 2008 to
Alternate
Jan 2011
Louise Stutes
2006-2013
Mary Jacobs
Nov 2004 to
*Jim Nestic
Feb 2008
*Served on the
Assembly from 2007-
Feb 2008
Resigned
2013
\\dove\borough\CL\U - BOARDS, COMMITTEES, AND COMMISSIONS (Including Ad-Hoc)\0_SWAMC CIRCAC AND PWSRCAC - tracking\Tracking of
Appointees.docx
v
CD
0
V
N
Tom Abell
2004 to
Mary Jacobs
1996 to Nov
Jim Nestic
Jan 2005 to
2006
Pam Yngve
2004
Mar 2007
(Alternate)
Cecil Ranney
10/2004
Chris Berns
1994-1995
Robin Heinrichs
Mike Milligan
1990-1994
SOUTHWEST ALASKA MUNICIPAL CONFERENCE (SWAMC) — TWO YEAR TERM
There is 1 municipal seat for the Borough. Elected officials have served historically on SWAMC.
COOK INLET REGIONAL CITIZENS ADVISORY COUNCIL (CIRCAC) — THREE YEAR TERM
Per Section 3.4.2 of the bylaws, the municipal directors shall be appointed by the municipalities set forth in Section 2.1.2.
In Section 2.1.2 Municipal Member Class, 7 municipalities are listed which include the Kodiak Island Borough.
Previous appointments were a combination of non -elected and elected officials.
PRINCE WILLIAM SOUND REGIONAL CITIZENS ADVISORY COUNCIL (PWS RCAC) — TWO YEAR TERM
Kodiak is a class 1 member and is authorized to designate one individual representative for election to the Board as a voting director.
Previous appointments were a combination of non -elected and elected officials.
*The Borough Mayor appoints to the Kodiak Village Mayors Association subject to confirmation of the Assembly. The Borough Clerks
sends the notification from PWS RCAC to the communities seeking recommendation for appointment.
\\dove\borough\CL\U - BOARDS, COMMITTEES, AND COMMISSIONS (Including Ad-Hoc)\0_SWAMC CIRCAC AND PWSRCAC - tracking\Tracking of
Appointees.docx
AGENDA ITEM #3.d.
�A-
COOK INLET -
Members
Tourism
Groups
Alaska Native
Groups
Environmental
Groups
Recreation
Groups
Aquaculture
Associations
Commercial
Fishing Groups
City of Kodiak
City of Kenai
City of Seldovia
City of Homer
Municipality of
Anchorage
Kodiak Island
Borough
Kenai
Peninsula
Borough
"Tire mission of the Council is to represent the citizens of Cook Inlet in promoting environmentally
safe marine transportation and oil facility operations in Cook Inlet "
November 17, 2025
The Honorable Jared Griffin
NOV ? 2025
BOROUGH CLERK'S OFFICE
KODIAK, ALASKA
Mayor
710 Mill Bay Road
Kodiak, AK 99615
Mayor Griffin:
I am writing to advise you that the current term of the seat representing the ai
Peninsula Borough on the Cook Inlet Regional Citizens Advisory Council (CI CAC)
Board of Directors, currently filled by Mr. Scott Arndt, is set to expire in April 2026
at the CIRCAC Annual Meeting.
The Oil Pollution Act of 1990 identifies stakeholder groups to be represented on
the Council, and our Policies define a procedure for conducting the stakeholder
group election or appointment process. This letter of notification is part of that
process.
Other stakeholder groups are being notified today as well. In addition, CIRCAC
takes this annual opportunity to advertise to seek membership from individual
organizations active in all of the identified stakeholder groups.
Please don't hesitate to reach out should you have any questions or comments
regarding this process; please contact me by email (shayloncochran(@circac.org) or
phone - 907-690-1687.
Speaking on behalf of the Board and staff, we value and appreciate your time and
commitment to the mission of CIRCAC.
Sincerely,
Shay n Cochran
Director of Communications and Public Outreach
Cc: Scott Arndt; KIB Assembly
Cook Inlet Regional Citizens Advisory Council* 8195 Kenai Spur Hwy, Kenai, AK 99611-8033
Phone: (907) 283-7222 *Fax (90 7) 283-6102
wOl w. ircac.org
Page 55 of 72
Discuss Mayoral Appointments To The Cook Inlet Regional Citizens Advisor...
AGENDA ITEM #3.d.
The mission of the Council is to represent the citizens of Cook Inlet in promoting environmentally
safe marine transportation and oil facility operations in Cook Inlet. "
Members MOM@
Tourism November 17, 2025 NOV ) 2025
Groups Kodiak Island Borough Assembly Y BOROUGH CLLUS OFFICE
Alaska Native 710 Mill Bay Road KODIAK gLAgKA
Groups
Kodiak, AK 99615
Assembly Members: t�,pt�-
Environmental
Groups I am writing to advise you that the current term of the seat representing the ai
Peninsula Borough on the Cook Inlet Regional Citizens Advisory Council (CIRCAC)
Recreation Board of Directors, currently filled by Mr. Scott Arndt, is set to expire in April 2026
Groups at the CIRCAC Annual Meeting.
Aquaculture The Oil Pollution Act of 1990 identifies stakeholder groups to be represented on
Associations the Council, and our Policies define a procedure for conducting the stakeholder
group election or appointment process. This letter of notification is part of that
Commercial process.
Fishing Groups
Other stakeholder groups are being notified today as well. In addition, CIRCAC
City of Kodiak takes this annual opportunity to advertise to seek membership from individual
organizations active in all of the identified stakeholder groups.
City of Kenai
Please don't hesitate to reach out should you have any questions or comments
regarding this process; please contact me by email (shayloncochran@circac.org) or
City ofSeldovia phone - 907-690-1687.
City of Homer Speaking on behalf of the Board and staff, we value and appreciate your time and
commitment to the mission of CIRCAC.
Kodiak Island Sincere y,
Borough
Shayl Cochran
Kenai Director of Communications and Public Outreach
Peninsula
Borough Cc: Scott Arndt; Mayor Jared Griffin
Municipality of
Anchorage
Cook Inlet Regional Citizens Advisory Council * 8195 Kenai Spur Hwy, Kenai, AK 99611-8033
Phone: (907) 283-7222 * Fax (907) 283-6102
www.circao.org
Page 56 of 72
Discuss Mayoral Appointments To The Cook Inlet Regional Citizens Advisor...
AGENDA ITEM #4.a.
BOROUGH CLERK'S
REPORT
February 12, 2026
1. Coffee with the Clerks
Our next training session is scheduled on February 25 and will continue on the topic of taking
meeting minutes based on Robert's Rules and highlighting the responsibilities of clerks and
secretaries during board meetings.
2. Elections
There will be three elections this year We have begun creating our calendars and coordination with
the State and City of Kodiak We will be supporting the state for their absentee voting in August and
November We will also serve as translators during the State Elections
3. FY2027 Budget
The Level 1 Budgets for the Clerks Office and Legislative Department have been entered to
our Budget software, and I had a meeting with Aimee and Dora to go over the Department
Budgets last week
4. Assembly Travel and Assembly Leave
Irene has emailed a travel arrangement form for SWAMC travel on March 4-6 Please
respond by February 6 if you wish to travel.
KIBC 2.25.070
No member of the Assembly may absent himself from any regular or special meetings of the
assembly except for good cause An assembly member who is unable to attend a meeting
SHALL ADVISE THE CLERK OR THE MAYOR of the contemplated absence
KIBC 2.30.025 (13)(1)
Notification to the borough clerk shall occur 24 hours prior to the meeting of the request to
participate electronically If notice is not provided 24 hours prior to the meeting, electronic
participation shall not be allowed unless approved by the mayor prior to 5 p.m the day of the
meeting
5. Records
We are also currently drafting a code to align with recent regulations incorporate best
practices, and address the current and actual needs of the Borough This will also encompass
the chanqes stemminq from the recent reclassification of positions in the Clerks Office
Page 57 of 72
AGENDA ITEM #4.a.
6. Boards and Committees
We are getting ready for the Board of Equalization meeting that is set for May 4 We have
arranged a training session for our regular valuation BOE members (NOT the Assembly BOE)
on April 23 with the State Assessor Additionally, we are looking for more members to join this
Board At the moment we have two open positions
7. APOC Financial Disclosure Forms
A reminder that your financial disclosure forms are due by March 16 Please file on time to
avoid any penalties
8. Future Projects
Develop a better workflow process for the Board applications
Updates to outdated sections of Title 2
• Revise and update sections of the election code
Page 58 of 72
AGENDA ITEM #7.a.
Local Contribution Funding for FY2027
— — — — — — — — — — — —
-----------
Required Local Contribution
Must pick the lesser value
I
I
I
I
I
I
I
I I
---------------------
Estimated Additional Allowable Local Contribution I
The greater of the following two I
I
I
I
I
I
I
I
I I
Maximum Amount of Local Contribution
Required Local Contribution + Greater Value of Additional Allowable
$ 6,850,865 + $ 7,764,538 = $ 14,615,403 j
I I
-- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - A
-- — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — -
Kodiak Island Borough Funding Window for FY27
$6,850,865 min to $14,615,403 max
------------�
Page 59 of 72
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$ 9,390,089 $10,455,244 $11,955,244 $12,205,244 $12,316,558 $12,979,557
Local Contribution History
$15,000,000
$14,000,000
$13,000,000 $12,205,244
$11,955,244
$12,000,000
$11,000,000 $10,455,244
$10,000,000 $9,390,089
$9,000,000
$8,000,000
FY2021 FY2022 FY2023 FY2024
v
0
V
N
$12,979,557
$12,316,558
FY2025 FY2026
a1AFlr,an.1
FY2027
# used in the
KIBSD Budget
FY2027
$14,615,403
n
c�
rn
z
°n
m
V
Collaborative Two -Year Plan for Balancing the Budget (2027-2028)
Fiscal Year 2026
Budget Advisory Committee:
(Establish in March 2026)
Goal: Identify and explore options for
stability for KIBSD over time
• Plan for the likelihood of at least one
school closure in FY 28.
• Set dates for meetings, beginning in April
2026
• Determine and publish agendas to guide
discussions
• Set dates for Community Town Hall
meetings
Contingency Cuts FY 27
• 10% Activities 90,000
• 1 FTE Maintenance 123,000
• Prov Mental Health 100,000
• School Psych (211d one) 145,652
• Aide IV (additionol3) 168,294
• 1 FTE Nurse 159,000
• Auditorium Director 151,000
• Pool Cost 100,000
. Other positions as identified. ----
1,036,946
Fiscal Year 2027
FY 27 Cuts without School Closure
HR Director 212,930
Fed Prog Director
GT Teacher
Special Ed Teacher
CFO Secretary
Prov Mental Health (0.5)
Adjust HR Sup to Coord
Adjust 12. mo to 11 mo
Adjust Dir pay to Princ
Alternative Ed(0,S)
School Psych (1.0)
Elementary Coach (1.0)
0.5 nurse
0.5 Secondary Counseling
Aide IV (7 FTE)
2 FTE Secondary
3 FTE elementary
Line 420 Staff Travel
Legal (intl visas)
Night Custodians (2)
Non personnel
Fiscal Year 2028
FY 28 Plan School Closure Options
188,651 (from Budget Advisory Committee)
121,304 A. Close Main
128,676 B. Close Peterson
C. Close Main AND Peterson
147,802
100,000
24,701
77,345
7,015
77,008
145,652
159,998
70,000
62,400
392,687
214,729
311,770
40,000
50,000
79,389
104,000
2,716,067
Identified Reconfiguration
Parameters
• 8-12 at the High School
Information Needs - preliminary
• Busing options/changes/routes
• School start times
• After school sports (start/end time)
• (4-day week?)
Info Still Needed — FY 27
• Support from City for Pool (100,000?)
• Support from KANA for nurses?
• Support from City for Auditorium Dir
AGENDA ITEM #7.a.
Alaska Department of Education & Early Development
Public School Funding Program Overview
Update September 2025
EDUCATION
& EARLY DEVELOPMENT
September 2025
Page 62 of 72
AGENDA ITEM #7.a.
Alaska Department of Education & Early Development
PUBLIC SCHOOL FUNDING PROGRAM OVERVIEW I
STUDENT BASED FORMULA 3
DISTRICT ADJUSTED AVERAGE DAILY MEMBERSHIP (ADM) 3
ADM REPORTING REQUIREMENTS 3
SCHOOL SIZE ADJUSTMENT [STEP 1] 3
SCHOOL SIZE TABLE 4
HOLD HARMLESS PROVISION [STEP 1A] 4
DISTRICT COST FACTORS [STEP 2] 4
SPECIAL NEEDS FUNDING [STEP 3] 4
VOCATIONAL & TECHNICAL FUNDING [STEP 4] 5
CONSOLIDATION OF SCHOOLS [STEP 4A] 5
INTENSIVE SERVICES FUNDING [STEP 5] 5
CORRESPONDENCE PROGRAMS [STEP 6] 5
BASIC NEED 5
PUBLIC SCHOOL FUNDING ELEMENTS 6
REQUIRED LOCAL CONTRIBUTION 6
TITLE VII IMPACT AID 6
STATE AID ENTITLEMENT 6
ADDITIONAL FUNDS ABOVE BASIC NEED 6
MAXIMUM LOCAL CONTRIBUTION 6
QUALITY SCHOOL GRANTS 6
Example: 7
2 September 2025
Page 63 of 72
AGENDA ITEM #7.a.
Alaska Department of Education & Early Development
STUDENT BASED FORMULA
District Adjusted Average Daily Membership (ADM)
Step 1. Adjust: ADM for School Size
Step 2. Apply: District Cost Factor
Step 3. Apply: Special Needs Factor
Step 4. Apply: Vocational & Technical Funding
Step 5. Add: Intensive Services Count
Step 6. Add: Correspondence Student Counts
= District Adjusted (ADM)
ADM Reporting Requirements
ADM — is the average number of enrolled students during the 20-school day count period.
The 20-school day count ends the fourth Friday of October. Reports are due within two
weeks after the end of the 20-school day count period.
School Size Adjustment [Step 11
For each school in the district subtract from the ADM all correspondence counts. Adjust
the remaining ADM of each school using the school size factor table, on page 4.
1. A community with an ADM under 10:
Added to the smallest school with an ADM greater than 10.
2. A community with an ADM from 10 - 100:
Grades K-12 ADM combined and adjusted once, adjusted as one school.
3. A community with an ADM from 101 — 425:
ADM for grades K-6 and 7-12 are adjusted separately; adjusted as two schools.
4. A community with an ADM greater than 425:
ADM is adjusted once for each facility administered as a separate school;
unless it's the only school in the community then it's adjusted as two schools.
* Alternative school with an ADM of 175 or greater and administered as a separate facility
the ADM will be adjusted separately, unless:
A. It's new and the 1 st year of service with ADM between 120 to 175 receives an
adjustment of 1.33; OR
B. It had an ADM of 175 or greater in the prior year but drops below 175 in the
current fiscal year receives an adjustment of 1.33; OR
C. It has an ADM of less than 175 shall be counted as a part of the school in the
district with the highest ADM.
* Charter school with an ADM of 150 or greater is adjusted as a separate facility unless:
A. It's new and the 1 st year of service with ADM between 75 to 150 receives an
adjustment of 1.45; OR
B. It had an ADM of at least 75 in the prior year the current fiscal year receives an
adjustment of 1.45; OR
C. It continues to stay below 75 ADM then it receives an adjustment of 1.18.
3 September 2025
Page 64 of 72
AGENDA ITEM #7.a.
Alaska Department of Education & Early Development
Select the appropriate formula from the school size factor table to calculate the adjusted
ADM for each school.
School Size Table
Reference:
School Size:
Formula:
1.
10-19.99
39.60
2.
20-29.99
39.60 +
1.62 *
ADM - 20
3.
30-74.99
55.80 +
1.49 *
ADM - 30
4.
75-149.99
122.85 +
1.27 *
ADM - 75
5.
150-249.99
218.10 +
1.08 *
ADM - 150
6.
250-399.99
326.10 +
.97 *
ADM - 250
7.
400-749.99
471.60 +
.92 *
ADM - 400
8.
Over 750
793.60 +
.84 *
ADM - 750
Correspondence student counts are not adjusted for size (see step 5).
Hold Harmless Provision [Step la]
The Hold Harmless [HH] provision was enacted in 2008 for those districts experiencing a
reduction in enrollment affecting their adjustment for school size. Eligibility is determined
after the district's adjusted for school size ADM are calculated and totaled up for all
schools. The sum -total of the district's adjusted for school size ADM is compared against
the prior fiscal year [FY] total adjusted for school size ADM to determine if a decrease of
5% or greater has occurred. If yes, then the prior FY is locked in as the "base year" for three
years. The new school size adjustment with HH continues through the rest of the formula
adjustments. The HH provision is available to school districts over a three-year step-down
provided the adjusted for school size ADM total stays below the established "base year".
➢ 75% of school size adjusted ADM difference between the current FY to the base FY.
➢ 50% of school size adjusted ADM difference between the second FY to the base FY.
➢ 25% of school size adjusted ADM difference between the third FY to the base FY.
District Cost Factors [Step 21
• Cost factors are specific to each school district and will range from 1.000 to 2.116.
• The department monitors the district cost factors and submits a report to the legislature
on January 15 every other fiscal year, beginning in FY01.
The district's school size adjusted ADM is multiplied by the district cost factor.
Special Needs Funding [Step 31
Vocational education, special education (except intensive special education), gifted/talented
education, and bilingual/bicultural education are block funded. A district must file a plan
with the department indicating the special needs services that will be provided, per AS
14.17.420 (b), to qualify for special needs funding.
The districts' previously adjusted ADM is now multiplied by the Special Needs factor of
1.20.
4 September 2025
Page 65 of 72
AGENDA ITEM #7.a.
Alaska Department of Education & Early Development
Vocational & Technical Funding [Step 41
(Now referred to as Career & Technical Education or CTE)
These funds are intended to assist districts in providing vocational and technical instruction
for students enrolled in grades 7 through 12. This excludes costs associated with
administrative expenses; and instruction in general literacy, math, and job readiness skills,
AS 14.17.420(a)(3). (Enacted in 2011)
The districts' previously adjusted ADM is now multiplied by the Career & Technical
Education factor of 1.015.
Consolidation of Schools [Step 4a]
This provision assists districts that choose to consolidate one or more schools within a
community. Each of the affected schools' ADM in the base year (the year prior to
consolidation) and the current year are adjusted through the vocational and technical factor,
the result of each calculation is divided by its respective fiscal year's ADM total to arrive at
the quotients. The difference between these two quotients is added back to the district's
ADM being adjusted. A district may not: offset the decrease of a new facility being
constructed; reopen the school being consolidated until seven or more years pass and
provide evidence schools are over capacity; or reopen and reconsolidate more than once
every seven years. The provision is applied to the out years as follows:
➢ First two fiscal years following consolidation is 100% offset of the reduction in basic
need for the affected schools.
➢ Third fiscal year is 66% offset of those funds in basic need of the affected schools.
➢ Fourth fiscal year is 33% offset of those funds in basic need of the affected schools.
Intensive Services Funding [Step 5]
A school district receives funding for intensive special education students that:
• Are receiving intensive services;
• Are enrolled on the last day of the 20-school day count period, and;
• Have an established Individual Education Plan (IEP).
The districts intensive student count is multiplied by 13.
The district's intensive calculation is added to the previously adjusted ADM.
Correspondence Programs [Step 6]
Funding for correspondence programs is calculated by multiplying the correspondence
ADM by 90%.
The district's correspondence count calculation is now added to the previously adjusted
ADM to arrive at the Final Adjusted ADM.
Basic Need
Multiply the district Final Adjusted ADM by the Base Student Allocation [BSA] to
determine Basic Need. The BSA is $6,660 for FY2026.
September 2025
Page 66 of 72
AGENDA ITEM #7.a.
Alaska Department of Education & Early Development
PUBLIC SCHOOL FUNDING ELEMENTS
The components of Public School Funding are State Aid, Required Local Contribution, and
Title VII Impact Aid.
Required Local Contribution
The local requirement is the equivalent of 2.65 mill tax levy on the full and true value of the
taxable real and personal property in the district; and not to exceed 45% of the district's
basic need for the preceding fiscal year.
Title VII Impact Aid
Federal Impact Aid provides funds to school districts for children of parents living and/or
working on federal property "in -lieu of local tax revenues." After deductions, 90% of the
eligible funds are used in the calculation of state aid.
State Aid Entitlement
Basic Need minus a Required Local Contribution minus 90% eligible Federal Impact Aid
plus the amount of funding `Floor' plus Quality School Grants equals State Aid Entitlement.
ADDITIONAL FUNDS ABOVE BASIC NEED
Maximum Local Contribution
The City or Borough can contribute more than is required but may not exceed the maximum
local contribution. To calculate this, use the required local contribution plus 23% of basic
need and those state funds calculated on adjusted ADM or a 2-mill equivalent of the full
and true value of the taxable and real property within the district; whichever is greater. The
additional amount is added to the required local effort to reach the maximum local
contribution.
For Example:
Nome:
23% of Basic Need & additional funding distributed on AADM = $2,638,508 OR
.002 of Full & True Value = $1, 080, 495
RESULT:
Required Local Effort: $1,431,334
Additional Local Contribution: + 2,638,508
Maximum Local Contribution: $4,070,164
Quality School Grants
The district's adjusted ADM multiplied by $16 generates the amount the school district is
eligible to receive.
6 September 2025
Page 67 of 72
AGENDA ITEM #7.a.
Alaska Department of Education & Early Development
Example: Nome Public Schools projected average daily membership or ADM is 64 1. 00
and 33.00 correspondence for a total of 674.00 ADM.
Determining School Size Adiustment using the table from page 4.
School Name
Proiected
School Size Calculation
Result of
School Size
Calculation
ADM
Nome Elementary School
306
326.10+ .97 x 306-250
380.42
Nome/Beltz Jr. & Senior
High School
275
326.10+(.97 x (275-250))
350.35
Anvil City Science
Academy Charter School
60
1.18x60
70.80
TOTAL School Size ADM
801.57
Is Nome eligible for Hold Harmless provision when comparing Total School Size Adj. ? No
FY2026: 801.57 less FY2025: 834.55 = 32.98 decrease over. prior year.
(Go to the 2026 Foundation Report Projection for coordinating Tab and Column Identifiers.)
FOUNDATION FORMULA PROCESS
Data &
Calculation
Tab & Column
Identifier
School Size Adjusted ADM
801.57
Tab 2 Col. F
Apply District Cost Factor
1.450
Tab 2 Col. G
Subtotal
1,162.28
Tab 2 Col. H
Apply Special Needs Factor
1.20
Subtotal
1,394.74
Tab 2 Col. I
Apply the Career Technical Education Factor
1.015
Subtotal
1,415.66
Tab 2 Col. J
Add Intensive Service Counts (Intensive student x
13) Nome has 21.
273
Tab 2 Col. K
Subtotal
1,688.66
Tab 2 Col. M
Add Correspondence at 90% of ADM. Nome has 33
correspondence ADM.
29.70
Tab 2 Col. N
Total District Adjusted ADM
1,718.36
Tab 2 Col. O
Multiply b $6,660 base student allocation
$6,660
Nome's BASIC NEED:
$11,444,278
Tab 1 Col. B
Deduct Required Local Contribution
$1,431,656
Tab 1 Col. C
Deduct Eligible Federal Impact Aid
$20,652
Tab 1 Col. F
Total State Aid for Nome School District
$9,991,970
Tab 1 Col. G
Additional funds: Quality Schools Grant is Adjusted
ADM x $16
$27,494
Tab 1 Col. H
State Aid + Quality Schools = TOTAL Entitlement
$10,019,464
Tab 1 Col. I
7 September 2025
Page 68 of 72
2
1AI �'Z�'P4'�jPMEM #7.a.
KODIAK ISLAND BOROUGH SCHOOL DISTRICT
Foundation
Formula
FY27 PROJECTED W/ 3% DECLINE, HH, AND 100
Working enrollment
ADJUSTED
SCHOOL
ADM
*FORMULA
ADM
Akhiok
12.0000
39.60
39.60
Chiniak
17.0000
39.60
39.60
Port Lions
30.0000
55.80 + (1.49*(30 - 30))
55.80
Old Harbor
37.0000
55.80 + (1.49*(37 - 30))
66.23
Ouzinkie
13.0000
39.60
39.60
East
270.0000
326.10 + (.97*(270 - 250))
345.50
Main
185.0000
218.10 + (1.08*(185 - 150))
255.90
Peterson
200.0000
218.10 + (1.08*(200 - 150))
272.10
KMS
360.0000
326.10 + (.97*(360 - 250))
432.80
KHS
490.0000
471.6 + (.92*(490 - 400))
554.40
Local ADM
1,614.0000--------------------->
2,101.53
Correspondence
240.0000
2,255.25
1,854.0000
Cost Factor(Cost factor in specific
to each
schoolDistrict
0i0
Total After Adjustment for District Cost Factor
2,907.02
Special Needs Factor (Voc ed, Sped (excuding
Intensives,
GT, Bicultrual)
00
Total After Adjustment for Special Needs Factor
3488.42
Vocational Education Factor (Vocational for
students 7-12)
1.015
Total After Adjustment for Voc Ed Funding Factor
3,540.75
+ Special Education Intensive Fac
100
00
Adjusted Students + Special Educat
0
4,840.75
Total District Adjusted ADM 5,056.75
Required Local Effort (.00265 mills x FY24 Full Values)
Full Values
Impact Aid
Impact Aid Percentage Local required/local budget
Deductible Impact Aid Impact Aid *.9 * x%
* Formula+school size 10-19.99 uses flat 39.60 ADM
= Basic Need
$2,585,231,925
$33,677,955
$6,850,865
2,507,942
46.38%
$1,222,471
Page 69 of 72
Updated at
3
KODIAK ISLAND BOROUGH SCHOOL DISTRICT
Borough Revenue Cap Estimate
Required and Maximum Local Contribution Estimates
FY27 PROJECTED W/ 3% DECLINE, HH, AND 100
Estimated Required Local Contribution Options (The Lesser of the Following Two)
or
B. Basic Need
PY Basic Need x .45% 31,686,638 x 45% =
Estimated Additional Allowable Local Contribution Options ( The Greater of the Following Two)
or
B..002 of Tax Base =
$2,585,231,925 x .002 =
Estimated Maximum Local Contribution Allowable (The Sum of the Following Two)
Required Local Contribution
+ Additional Allowable Local
$6,850,865
$ 7,764,538
$14,258,987
$5,170,464
KIB Support $ 14,615,403
Percentage of Maximum 100.00%
Amount Below Cap $0
Prior Year Support $ 12,979,556
Page 70 of 72
Updated at
Alaska K-12 Funding
Base Student Allocation
$7,000
FY 2016 N FY 2026
Updated 08/19/2025
$6,660
$6,500
$20 $30
$57
$87.4
$173.5
Million Million
Million
Million
Million
outside outside
outside
outside
outside
formula formula
formula
formula
formula*
$6,000
$5,880 $5,930 $5,930 $5,930 $5,930 $5,930
$5,930 $5,930
$5,960
$5,960
:1
$5,500
l
$5,000
I I
i
i
$4,500
$4,000
I
y
,
-o$3,500
f
1
rn
Z
o
n
N$3,000
Fiscal Year 2016 2017 2018 2019 2020 2021
2022 2023
2024
2025 2026
�7
* FY202S outside formula funding is a $680 BSA equivalent
V
AGENDA ITEM #7.b.
`e&ANO @
KODIAK ISLAND BOROUGH
*-At
Meeting Type: Assembly Work Session Date:
Please PRINT your name legibly
February 12, 2026
Phone number
�a-n. Grp
Page 72 of 72