MEMORANDUM

TO: Pete Sprague, Assembly President

Members, Kenai Peninsula Borough Assembly

THRU: Dale Bagley, Mayor

FROM: Shane Horan, Director of Assessing

DATE: March 25, 2004

SUBJECT: Resolution 2004-036_____

Late-filed senior citizen and disabled veteran exemption applications

The assessing department has received nineteen (19) late-filed applications for the senior citizen exemption and two (2) late-filed applications for the disabled veteran exemption from property taxes. The attached applications and affidavits submitted by the taxpayers explain each person's circumstances. State 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 and disabled veteran exemption applications for any year. In February 2002 the assembly adopted Ordinance 2002-03, which allows senior citizens and permanently disabled veterans to qualify by filing once instead of every year. This should reduce the number of future late-filed applications.

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, 2003, and 2004 assessment years.