ITEM TITLE:
Approval of Waiver of Annual Application Deadline for Disabled Veteran Property Tax Exemption Program - Applicant: Shawn Brown
SUBMITTED BY: Allie Ferko, CMC, 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 disabled veteran property tax exemption program - Applicant: Shawn Brown
SUMMARY STATEMENT:
Under Alaska Statue (AS 29.45.030) and Valdez Municipal Code (VMC 3.12.030), real property owned and occupied as the primary residence and primary place of abode by a disabled veteran is exempt from taxation on the first one hundred and fifty thousand dollars of the assessed value of the real property.
Disabled veterans must have a current VA disability rating of 50% or more to qualify for the exemption program. (Under statute, the term “disability”, for purposes of the exemption program, means a disability incurred or aggravated in the line of duty in the military service of the United States or Alaska Guard which is rated at 50% or more.)
The disabled veteran property owner is required by statute and code to file annually for the exemption on a standard form provided by the state of Alaska. Proof of current VA disability rating percentage must be provided in conjunction with the application.
The annual application and proof of VA disability rating 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.) 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.
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 this 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. Shawn Brown submitted his 2019 application for the disabled veteran property tax exemption program to the City Clerk’s Office on April 5, 2019.
Mr. Brown meets all the requirements for the 2019 disabled veteran property tax exemption program. However, because Mr. Brown filed after January 15, 2019, City Council must approve the waiver of the 2019 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, Mr. Brown will not receive the exemption for the 2019 tax year. However, he will continue to be eligible for the program in subsequent years if he files before the annual deadline. Mr. Brown is aware of the status of his application and the requirement for Council to approve the deadline waiver.
Mr. Brown received the disabled veteran property tax exemption for the 2018 tax year and has already submitted an eligible application for the 2020 tax year.
Please find the following documents attached in one PDF file:
• Page 1: 2019 Disabled Veteran Property Tax Exemption Application for Mr. Brown
• Page 2: Proof of Qualifying VA Disability Rating for Mr. Brown (50%)
• Page 3: Letter from Mr. Brown explaining why he failed to meet the January 15, 2019 application deadline.