§ 5.12.113. Real property tax—Exemptions—Volunteer firefighters and providers of emergency medical services.

A.

The amount of $10,000.00 of the assessed value of real property owned and occupied as a permanent place of abode by a resident who provides volunteer firefighting services or volunteer emergency medical services in the borough is exempt from the real property tax imposed by this chapter.

B.

To qualify for this exemption, on January 1 of the assessment year a person must be certified as:

(1)

A current and active volunteer of a State of Alaska recognized first responder service, registered fire department or a certified ambulance service located within the borough; and

(2)

If providing volunteer firefighting services, be certified as a firefighter by the Alaska Department of Public Safety; or

(3)

If providing volunteer emergency medical services, be certified under AS 18.08.082.

The fire or EMS chief as appropriate for each department shall be responsible for certifying that the volunteer has met the criteria established for this exemption and will submit the names to the Kenai Peninsula Borough annually on or before January 15.

C.

If two or more individuals are eligible for an exemption for the same property, not more than two exemptions may be granted.

D.

No exemption under this section may be granted except upon written application on a form prescribed by the assessor. The application must be filed with the assessor no later than January 15 of the tax year for which the exemption is sought.

E.

Definitions: For purposes of this section, the following terms are defined as shown.

"Active volunteer" means a person meeting the training, response, and participation criteria as established by each recognized first responder service, registered fire department and/or state certified ambulance service. The criteria established by each department that defines "active volunteer" shall be on file with the Kenai Peninsula Borough assessing department. Persons serving "on-call" who are not regular borough employees as either a firefighter or emergency medical services provider shall be eligible for consideration as an active volunteer if all other criteria are satisfied.

"Own and occupy" has the definition set out in KPB 5.12.105(F).

"Permanent place of abode" has the definition set out in KPB 5.12.105(F).

"Real property" has the definition set out in KPB 5.12.105(F).

(Ord. No. 2002-38, § 1, 10-8-02)

Editor's note

It should be noted that the provisions of § 5.12.113 become effective Jan. 1, 2003.