ITEM TITLE:
Acceptance of Late File Application for 2022 Senior Citizen Property Tax Exemption - Robert Zastrow
SUBMITTED BY: Sheri Pierce, MMC, City Clerk
FISCAL NOTES:
Expenditure Required: NA
Unencumbered Balance: NA
Funding Source: NA
RECOMMENDATION:
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SUMMARY STATEMENT:
Under Alaska Statute (AS 29.45.030) and Valdez Municipal Code (VMC 3.12.030), real property owned and occupied as the primary residence by a senior citizen 65 years of age or older is exempt from taxation on the first one hundred and fifty thousand dollars of the assessed value of the real property.
The property owner is required by statute and code to file annually for the exemption on a standard form provided by the state of Alaska. The annual application must be filed no later than January 15th of the assessment year for which the exemption is sought.
Applications are filed with the City Clerk’s Office for processing and acceptance.
As a courtesy to our senior citizen’s , especially potential new filers, the City Clerk’s Office advertises the program, application requirements, and deadline each year in all the normal public notice locations.
If the annual application is filed before the deadline and the applicant meets the exemption program requirements, the City Clerk’s Office processes the applicant’s paperwork and the exemption is then automatically applied to the appropriate property tax account.
Under Alaska Statute (AS 29.45.030) and Valdez Municipal Code (VMC 3.12.030.3a), only the City Council holds the authority to waive the annual January 15th application deadline for the exemption program. The City Council, for demonstrated good cause, may waive the applicant’s failure to make timely application for the current year and authorize the City Clerk’s Office to accept the application as if timely filed.
Mr. Zastrow meets all the requirements for a first time filer for the 2022 Senior Citizen Property Tax Exemption program. He is filing late because he was unaware that he qualified for the exemption. He was made of aware that he qualified at the time he submitted his property tax appeal form and was encouraged to submit his application for consideration of acceptance by the city council.
Because Mr. Zastrow filed after January 15, 2022, City Council must approve the waiver of the 2022 application deadline and authorize the City Clerk’s Office to accept the application as if timely filed.
Please find the following documents attached in one PDF file:
• 2022 Property Tax Exemption Application for Mr. Zastrow.
Written statement from Mr. Zastrow which explains the reason for submission of his application after the January 15th deadline. (attached to his application)