§ 5.12.110. Real property tax—Exemptions—Disabled residents—Conditions.

One (1) tax parcel of residential real property, owned or partly owned, and occupied as a permanent place of abode by a resident who has been determined, in writing, to be totally disabled by the administrator, board or other appropriate authority of the U.S. Social Security Program, the federal Civil Service System, the postal employees retirement system, the civil service retirement system of any state, the Alaska Public Employees Retirement System, the Alaska Teachers' Retirement System or similar programs which are alternatives to participation in the U.S. Social Security Act, shall be exempt from the borough tax up to a maximum amount of $500.00 of such tax, provided that not more than one (1) such exemption shall be allowed on any one (1) tax parcel of property and no such exemption shall be allowed if the property is subject to the exemption granted by the state of Alaska in AS § 29.45.030(e). In order to qualify for such exemption for any taxable year, the claimant shall make written application for each year, not later than January 15th of the assessment year for which the exemption is sought, in such form as may be prescribed by the borough assessor who may at any time require proof in the form he considers necessary of the right and amount of an exemption claimed under this section. No exemption may be allowed under this chapter if the assessor determines, after notice to the parties concerned and hearing, that the applicant does not qualify for the exemption hereunder or that the real property has been conveyed to the applicant primarily for the purpose of obtaining said exemption. The determination of the assessor is appealable under the Alaska Administrative Procedure Act.

(Ord. No. 89-29, § 1; Ord. No. 88-34, § 5, 1988; Ord. No. 82-2, § 1, 1982; Ord. No. 75-12, § 1, 1975; Ord. No. 73-6, § 1, 1973; KPC § 25.05.051)