ITEM TITLE:
Approval of Waiver of Annual Application Deadline for Senior Citizen Property Tax Exemption Program - Applicant: Leia Alessandrini - 105 Dadina Street
SUBMITTED BY: Allie Ferko, MMC, Deputy City Clerk
FISCAL NOTES:
Expenditure Required: N/A
Unencumbered Balance: N/A
Funding Source: N/A
RECOMMENDATION:
Approve waiver of annual application deadline for senior citizen property tax exemption program - Applicant: Leia Alessandrini - 105 Dadina Street
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. To be eligible for this program, property owners must be 65 years or older on January 1st of the applicable assessment year.
The senior citizen 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 local seniors, 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. The City Clerk’s Office also provides multiple courtesy reminder letters and phone calls to past year filers, reminding them of the application deadline.
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 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.
Ms. Alessandrini submitted her 2021 application for the senior citizen property tax exemption program to the City Clerk’s Office on February 9, 2021.
Ms. Alessandrini meets all the requirements for the 2021 senior citizen property tax exemption program. However, because Ms. Alessandrini filed after January 15, 2021, City Council must approve the waiver of the 2021 application deadline and authorize the City Clerk’s Office to accept the application as if timely filed.
If Council does not approve the application deadline waiver, Ms. Alessandrini will not receive the exemption for the 2021 tax year. However, she will continue to be eligible for the program in subsequent years if she files before the annual deadline.
Ms. Alessandrini is aware of the status of her application and the requirement for Council to approve the deadline waiver.
Please find the following documents attached in one PDF file:
• 2021 Property Tax Exemption Application for Ms. Alessandrini
• Letter from Ms. Alessandrini explaining why she failed to meet the January 15, 2021 application deadline.