TO: Ron Long, Assembly President
Members, Kenai Peninsula Borough Assembly
FROM: Gary Superman, Assembly Member
DATE: June 28, 2006
SUBJECT: Proposed amendments to Ordinance 2006-21 regarding senior citizen and disabled veteran property tax exemptions
Concerns were expressed by assembly members and the public during earlier assembly meetings that the restriction against senior citizens and disabled veterans being absent from their residences for no more than 90 days to qualify for the tax exemption above $150,000 is too restrictive. Following are amendments proposed to address such concerns:
Amend proposed KPB 5.12.105(B)(2)(b) as follows:
b. The assessor may presume that the property has not been occupied as a primary residence and permanent place of abode if the applicant was absent from the [residence] Kenai Peninsula Borough for more than 90 days during the previous year unless the applicant provides satisfactory evidence that the absence from the borough for more than 90 days was because the individual was:
Amend proposed KPB 5.12.105(B)(14) as follows:
(14)for any reason consistent with the individual's intent to remain a Kenai Peninsula Borough resident, provided the absence or cumulative absences do not exceed
(A) 180 days in addition to any absence or cumulative absences claimed under (3) of this subsection if the individual is not claiming an absence under (1), (2), or (4) - (13) of this subsection;
(B) 180 days in addition to any absences claimed under (1) - (13) of this subsection if the individual is claiming an absence from the borough for the reason that the individual is employed elsewhere in the State of Alaska;
([B]C) 120 days in addition to any absence or cumulative absences claimed under (1) - (3) of this subsection if the individual is not claiming an absence under (4) - (13) of this subsection but is claiming an absence under (1) or (2) of this subsection; or
([C]D) 45 days in addition to any absence or cumulative absences claimed under (1) - (13) of this subsection if the individual is claiming an absence under (4) - (13) of this subsection.