The Kenai Peninsula Borough Assembly adopted a resolution that authorizes the Borough Assessor to accept five late-filed Senior Citizen Exemptions and one late-filed Disabled Veteran Exemption. The six individuals have requested that the assembly allow the assessor to accept their late-filed real property tax exemption applications filed after March 31.
Borough Code allows for late-filed exemptions to be granted by the assembly. In order for an application to be filed after March 31, the applicant must file an affidavit stating good cause for the failure to comply with the deadline. In this case, good cause is defined as an inability to comply with the March 31 deadline that was caused by a serious condition or extraordinary event beyond the taxpayer’s control. A serious condition or extraordinary event may include a serious medical condition or other similar serious condition or extraordinary event.
Kenai Peninsula Borough Mayor Charlie Pierce said:
“What you have here is five late senior citizen exemptions and one late filed disabled veteran exemption. The justification or the reasoning behind these is there’s one that has a death relationship, there’s three that have medical relationships, there’s one that is a disabled veteran, and then there’s one that there was confusion between the Borough as well as the applicant on paperwork and we believe all six of these qualify for your consideration for an exemption.”
Additionally, the applicants have to have submitted an affidavit stating that they had extraordinary circumstances which prevented them from timely filing a 2022 senior citizen or disabled veteran exemption application.
As a result of the resolution passing through the Assembly, the assessor will process the applications in accordance with standard procedures for processing the applications.
