TO: Ron Long, Assembly President
Members, Kenai Peninsula Borough Assembly
THRU: John J. Williams, Kenai Peninsula Borough Mayor
FROM: Shane Horan, Director of Assessing
DATE: August 23, 2006
SUBJECT: Late-filed senior citizen and disabled veteran exemption applications
The assessing department has received a total of ten late-filed applications for the senior citizen exemption and one late-filed application for the disabled veteran exemption from property taxes. The attached applications and affidavits submitted by the property owners explain each person’s circumstances. State law was revised effective January 1, 2002, to clarify that the governing body of a municipality has the authority to waive the deadline of January 15 for filing senior citizen and disabled veteran exemption applications for any year.
Please note as a courtesy, I have assembled all the Senior Citizen and Disabled Veteran Late-Filed Exemption requests submitted since the May 2, 2006, Assembly meeting in Seward. Of the 11 total, I am awaiting a copy of one’s birth certificate and two late-filed affidavits. Additionally, I have requested documentation from two applicants as a result of requested address changes. I am verifying their permanent place of abode, occupancy, and being provided assurance the property was not rented during their absence. I have also attached a sample letter I have scripted requesting supporting documentation for those two. If there are any problems, questions or difficulties, I invite your feedback.
If this resolution is adopted and all outstanding documentation requests have been provided to the assessor, the assessing department will accept these late-filed applications and process them as it would any other application for the 2006 assessment year.