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.