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Acceptance of Late File Application for 2026 Senior Citizen's Property Tax Exemption - Keith Thomas
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SUBMITTED BY: Elise Sorum-Birk, Deputy City Clerk
FISCAL NOTES:
Expenditure Required: n/a
Unencumbered Balance: n/a
Funding Source: n/a
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 is exempt from taxation on the first $150,000 of the assessed value of the real property.
The property owner is required by statute and code to file annually for the exemption, no later than January 15th of the assessment year for which the exemption is sought.
Under Valdez Municipal Code (VMC 3.12.030(3)(a)), only the City Council holds the authority to waive the annual January 15th application deadline for this exemption program.
The City Council, for 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.
Please find the following documents attached from Keith Thomas:
* 2026 Property Tax Exemption Application
* Written Explanation of Late Application
Administrative Note:
There is no statutory or codified definition for "good cause" so determining what is "good cause" is at the discretion of City Council. There are also no limits in current code on timing of when a late file exemption request may be processed and this creates administrative hardship.
The applicant indicated in their letter that they had filed in the past but a careful review of prior year exemptions indicated that this applicant has never applied for or received a Sr. Citizen Exemption.
This application was also submitted after the certification of the tax roll for 2026 was complete. If this application is accepted, it will require finance staff to issue a corrected tax bill.
Staff recommends that this...
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