MEMORANDUM



TO:                Ron Long, Assembly President

                        Members, Kenai Peninsula Borough Assembly


FROM:          Gary Superman, Assembly Member

                        Deb Germano, Assembly Member


DATE:           May 4, 2006


SUBJECT:    Ordinance 2006-21, amending KPB Chapter 5.12 to require that senior citizens and disabled veterans be eligible for a permanent fund dividend in order to receive the $150,000 property tax exemption, and placing additional residency requirements to receive the exemption in excess of $150,000



            During discussion of this ordinance in the committee meeting on April 18, 2006, it became clear that paragraph F in Section 1, which authorizes the assessor to presume that property has not been occupied as a primary residence if the applicant occupied it for less than 183 days during the previous year, should be deleted. This provision contradicts the new requirements regarding eligibility for the permanent fund dividend. We request that the assembly pass a motion to delete former paragraph E (new paragraph F) from KPB 5.12.105 in Section 1 of Ordinance 2006-21 as follows:


       [F[E].    For purposes of determining eligibility for the first $150,000 exemption, t[T]he assessor may presume that property has not been occupied as a primary residence and permanent place of abode if the applicant occupied it for less than 183 days during the previous year unless the applicant provides satisfactory evidence that the failure to meet this requirement did not involve occupancy of another dwelling as a primary residence and permanent place of abode.]


            The remaining definitions section should be re-lettered as paragraph F. Thank you for your consideration.