3.12.030 Required exemptions.
A. Required Exemptions. The property listed in AS 29.45.030 is exempt from general taxation, subject to the requirements set out in that statutory section.
B. Application Required. An application for an exemption from taxation of property shall be filed with the assessor in accordance with AS 29.45.030.
C. Determining Senior Citizen or Disabled Veteran Eligibility. To be eligible for the senior citizen or disabled veteran real property tax exemption, the individual must meet one of the following requirements:
1. The individual shall be eligible for a permanent fund dividend under AS 43.23.005 for that same year or for the immediately preceding year; or
2. If the individual has not applied or does not apply for the permanent fund dividend, the individual would have been eligible for the permanent fund dividend had the individual applied.
D. Filing Deadline. An application for exemption shall be filed no later than April 30th of the assessment year for which the exemption is requested.
E. Deadline Extension for Good Cause. The assessor may accept an exemption application after April 30th of the assessment year for which the exemption is requested only upon a showing of good cause.
1. “Good cause,” for purposes of waiver of the filing deadline, is a written explanation by a medical doctor which unequivocally establishes that the person seeking the exemption was physically or mentally incapacitated and therefore unable to submit a timely application or to appoint an authorized representative to file an exemption application on his or her behalf.
F. Senior Citizen Applications.
1. Qualifying senior citizen applicants are not required to reapply annually and shall remain in exempt status until the time when changes in ownership, occupancy, property use, or other factors affecting the exemption causes the property to either spatially qualify or no longer qualify for exempt status.
G. Disabled Veterans Applications.
1. The assessor shall accept disabled veteran applications for previous tax years only where the disabled veteran has made timely application for each year the exemption is sought and has received a qualifying retroactive disability evaluation from the Veteran’s Administration or applicable branch of service.
2. Qualifying disabled veterans who are permanently disabled are not required to reapply annually and shall remain in exempt status until the time when changes in ownership, occupancy, property use, status of disability or other factor affecting the exemption causes the property to either spatially qualify or no longer qualify for exempt status.
3. Disabled veterans who have not received a permanent disability rating are required to file annually.
H. City Notification. Property owners shall notify the city when the requirements for exemption are no longer met.
I. Assessor Determination and Request for Proof. If the assessor determines that a property is not eligible for exemption, all taxes, penalty and interest due on the property from the tax lien date following the date the property should have been subject to taxation are immediately due and owing. The assessor may require proof under this section at any time.
J. Certain Exempted Properties. Laws exempting certain property from execution under the Code of Civil Procedure (AS 09) do not exempt the property from taxes levied and collected by municipalities.
K. Appeal. A person may appeal the assessor’s denial of an application for the exemption of property from taxation.
1. The appeal shall be filed with the assessor, in writing, setting forth with specificity the explanation in support of the reason for the appeal, within 15 days of the assessor’s determination to deny the exemption application.
2. The assessor’s decision on the appeal may be filed as an administrative appeal to the superior court, which appeal shall be on the record on which the assessor based his or her decision. (Ord. 14-012 § 3, 2014; Ord. 479 § 3, 1995)