00                  HOUSE CS FOR SENATE BILL NO. 337(CRA)                                                                 
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 meet requirements                               
07       under one of the following paragraphs: (1) the individual shall be eligible for a                             
08       permanent fund dividend under AS 43.23.005 for that same year or for the                                      
09       immediately preceding year; or (2) if the individual has not applied or does not                              
10       apply for one or both of the permanent fund dividends, the individual would have                              
11       been eligible for one of the permanent fund dividends identified in (1) of this                               
12       subsection had the individual applied.  An exemption may not be granted under (e)                             
13       of this section except upon written application for the exemption.  Each municipality                             
14       shall, by ordinance, establish procedures and deadlines for filing the application.  The                          

01       governing body of the municipality for good cause shown may waive the claimant's                                  
02       failure to make timely application for exemption and authorize the assessor to accept                             
03       the application as if timely filed.  If an application is filed within the required time and                      
04       is approved by the assessor, the assessor shall allow an exemption in accordance with                             
05       the provisions of (e) of this section.  If [A FAILURE TO TIMELY FILE HAS BEEN                                     
06       WAIVED AS PROVIDED IN THIS SUBSECTION AND] the application for                                                    
07       exemption is approved after taxes have been paid, the amount of tax that the                                  
08       claimant has already paid for the property exempted shall be refunded to the claimant.                            
09       The assessor shall require proof in the form the assessor considers necessary of the                              
10       right to and amount of an exemption claimed under (e) of this section, and shall                                  
11       require a disabled veteran claiming an exemption under (e) of this section to provide                             
12       evidence of the disability rating.  The assessor may require proof under this subsection                          
13       at any time.