MEMORANDUM

TO: Tim Navarre, Assembly President

Members, Kenai Peninsula Borough Assembly

THRU: Dale Bagley, Mayor

FROM: Shane Horan, Director of Assessing

Colette Thompson, Borough Attorney

DATE: May 9, 2002

SUBJECT: Late-filed senior citizen exemption applications

Resolution 2002-069

The assessing department has received three late-filed applications for the senior citizen exemption from property taxes. The attached documentation submitted by the taxpayers explains each persons circumstances which are summarized in the Whereas clauses of the resolution. The law was revised effective January 1, 2002 to clarify that the governing body of a municipality has the authority to waive the deadline of January 15 for filing senior citizen exemption applications for any year. The legal department reviewed these applications and determined that because the applications were submitted so close to the end of 2001, and, given the recent modification of the law and the factual scenarios presented, the governing body would more likely than not have the authority to waive the deadline in these three cases.

If this resolution is adopted the assessing department will accept these late-filed applications and process them as they would any other application. No taxes were paid on these parcels for the year 2001 so an authorization to issue a refund is not requested at this time.