00                             HOUSE BILL NO. 118                                                                          
01 "An Act relating to a mandatory exemption from municipal taxes on certain residences;                                   
02 and providing for an effective date."                                                                                   
03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
04    * Section 1.  AS 29.45.030(f) is amended to read:                                                                  
05            (f)  An exemption may not be granted under (e) of this section except upon                                   
06       written application for the exemption.  Each municipality shall, by ordinance,                                
07       establish procedures and deadlines for filing the application [ON A FORM                                      
08       APPROVED BY THE STATE ASSESSOR FOR USE BY LOCAL ASSESSORS.                                                        
09       THE CLAIMANT MUST FILE THE APPLICATION NO LATER THAN                                                              
10       JANUARY 15, OR A DATE PROVIDED BY ORDINANCE THAT IS NOT LATER                                                     
11       THAN MARCH 31, OF THE ASSESSMENT YEAR FOR WHICH THE                                                               
12       EXEMPTION IS SOUGHT].  The governing body of the municipality for good cause                                      
13       shown may waive [DURING A YEAR] the claimant's failure to make timely                                             
14       application for exemption [FOR THAT YEAR] and authorize the assessor to accept                                    
01       the application as if timely filed.  [THE CLAIMANT MUST FILE A SEPARATE                                           
02       APPLICATION FOR EACH ASSESSMENT YEAR IN WHICH THE EXEMPTION                                                       
03       IS SOUGHT.]  If an application is filed within the required time and is approved by                               
04       the assessor, the assessor shall allow an exemption in accordance with the provisions                             
05       of (e) of this section.  If a failure to timely file [BY JANUARY 15, OR A DATE                            
06       PROVIDED BY ORDINANCE THAT IS NOT LATER THAN MARCH 31, OF                                                         
07       THE ASSESSMENT YEAR] has been waived as provided in this subsection and the                                       
08       application for exemption is approved, the amount of tax that the claimant has already                            
09       paid [FOR THE ASSESSMENT YEAR] for the property exempted shall be refunded                                        
10       to the claimant.  The assessor shall require proof in the form the assessor considers                             
11       necessary of the right to and amount of an exemption claimed under (e) of this section,                           
12       and shall require a disabled veteran claiming an exemption under (e) of this section to                           
13       provide evidence of the disability rating.  The assessor may require proof under this                             
14       subsection [SECTION] at any time.                                                                             
15    * Sec. 2.  This Act takes effect January 1, 2002.