SB 337: "An Act relating to eligibility for an exemption from municipal property taxes for certain seniors and disabled veterans."
00 SENATE BILL NO. 337 01 "An Act relating to eligibility for an exemption from municipal property taxes for 02 certain seniors and disabled veterans." 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) To be eligible for an exemption under (e) of this section for a year, a 06 municipality may by ordinance require that an individual also be eligible for a 07 permanent fund dividend under AS 43.23.005 for that same year or, if the 08 individual does not apply for the permanent fund dividend, that the individual 09 would have been eligible for the permanent fund dividend had the individual 10 applied. An exemption may not be granted under (e) of this section except upon 11 written application for the exemption. Each municipality shall, by ordinance, establish 12 procedures and deadlines for filing the application. The governing body of the 13 municipality for good cause shown may waive the claimant's failure to make timely 14 application for exemption and authorize the assessor to accept the application as if
01 timely filed. If an application is filed within the required time and is approved by the 02 assessor, the assessor shall allow an exemption in accordance with the provisions of 03 (e) of this section. If [A FAILURE TO TIMELY FILE HAS BEEN WAIVED AS 04 PROVIDED IN THIS SUBSECTION AND] the application for exemption is 05 approved after taxes have been paid, the amount of tax that the claimant has already 06 paid for the property exempted shall be refunded to the claimant. The assessor shall 07 require proof in the form the assessor considers necessary of the right to and amount 08 of an exemption claimed under (e) of this section, and shall require a disabled veteran 09 claiming an exemption under (e) of this section to provide evidence of the disability 10 rating. The assessor may require proof under this subsection at any time.