MEMORANDUM

TO: Timothy Navarre, Assembly President

Members, Kenai Peninsula Borough Assembly

THRU: Dale Bagley, Mayor

FROM: Shane Horan, Director of Assessing

Colette Thompson, Borough Attorney

DATE: June 6, 2002

SUBJECT: Late-filed senior citizen exemption applications

Resolution 2002-089

The assessing department has received seven late-filed applications for the senior citizen exemption from property taxes. The attached documentation submitted by the taxpayers explains each person's 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 the governing body has the authority to waive the deadline in these seven cases if it finds good cause.

If this resolution is adopted, the assessing department will accept these late-filed applications and process them as they would any other application for the 2002 assessment year.