Exemption Information

8-4-2020 11-15-40 AM

Property Tax Exemption Program for Seniors Citizens and Disabled Veterans

If you are a senior citizen or a disabled Veteran with your primary residence in Ketchikan, the Property Tax Exemption for Senior Citizens and Disabled Veterans program may help you with your property taxes. Those who qualify will receive a property tax exemption of up to the first $150,000 of assessed value. 

Choose the exemption below to access the applications.

  1. SENIOR
  2. VETERAN
  3. Nonprofit/Community

Please fill out and return the SENIOR EXEMPTION APPLICATION


QUALIFICATIONS

  • The deadline to file for the senior exemption is March 31st of the exemption year. KGB Code 4.45.065(a).
  • The applicant must own and occupy the property as their primary residence and permanent place of abode on or before March 31st.    AS 29.45.030 (e).
  • Applicant must be 65 years of age prior to January 1, of the exemption year. AS 29.45.030 (e) (1).
  • Applicant must be eligible to receive the Alaska Permanent Fund, or would be eligible if they applied.             AS 29.45.030 (f) (1) and AS 43.23.005
  • Proof of age is required (sales tax exemption card or official state or federal identification).  
  • An applicant that is a widow or widower of a previously approved applicant can resume the exemption if they are at least 60 years of age, and meet the same qualifications described above. AS 29.45.030 (e) (3).
  • Application must be filled out completely.
  • The applicant may not own other property that is currently or will be receiving Senior Citizen or Disabled Veteran exemption.

Exemption Value: Single Family Residence - is up to $150,000 of the total appraised value. AS29.45.030(e) If the residence is not completely occupied by applicant, (e.g., more than one living unit) then the exemption applies only for the portion of the property permanently occupied by the applicant and the exemption will be apportioned accordingly, up to $150,000. Only one exemption is allowed per property.

If the applicant did not qualify for prior year’s exemption: the applicant must file a new application before March 31 of the assessment year for which the exemption is sought.  

Annual Applications: Are no longer required. Once a senior is qualified for the senior exemption there is no need apply again if there is no change of residency, ownership, permanent place of abode by the owner of record, use of the property, or other factors affecting qualification for the exemption.  

If you miss the March 31st deadline:  If an applicant misses the deadline and can supply the assessor with good cause for why it was missed, the assessor may authorize to accept the application as timely filed if the inability to apply was based on a serious medical or other similar serious condition or event beyond the claimants control that resulted in the inability to timely file the application.  A failure to pick up or read mail, or a failure to timely provide current address to the Office of the Borough Assessor, will not be deemed an inability to comply and the application will not be accepted for that tax year.  Late filing must be filed prior to July 1 of the year for which the exemption is sought or that year's application will not be considered.

If a property is recorded into a trust: We usually do not need a copy of the entire trust. But we do require at a minimum a copy of the following pages of the trust documents: First page of Trust, page designating you as the sole owner/trustee, page that specifically identifies the property placed into trust, and the signature/date witness page. We must also have you sign the exemption application as the trustee.

Property occupied by others or used for rental or commercial purposes: If the property is occupied by a person other than the eligible applicant and his or her spouse and minor children, or used for rental or commercial purposes, an exemption applies only to the portion of the property permanently occupied by the eligible applicant and his or her spouse and minor children as a permanent place of abode. The exemption will be apportioned accordingly. So long as the applicant does not rent out his or her entire dwelling when absent from the state, then the apportioned exemption still applies, provided the applicant still meets the other qualification requirements.

Requirements no longer met: It shall be the claimant's (property owner's) responsibility to notify the Borough when the requirements for exemption are no longer met.  If the Assessor determines that a property is not eligible for exemption, all taxes, penalty and interest due on the property from the tax lien date following the date the property should have been subject to taxation are immediately due and owing.  The assessor may require proof under this section at any time.  

The Senior Citizen Property Tax Exemption application is available on-line in pdf format.  Please complete the form and print.  Return the original signed application to department before March 31st of the year you are applying.