HB 118: "An Act relating to a mandatory exemption from municipal taxes on certain residences; and providing for an effective date."
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.