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HomeMy WebLinkAboutORDINANCE 0186-1970'~TY OF KENAI - ORDINANCE ~'6-70 ~, AMENDING TIlE KENAI CODE AS AMENDED, TO INCORPORATE TIIEREIN AN EXEMPTION OF T;IE PROPERTY TAXES OF DESIGNATED CLASS OF CITIZENS. · '.~i'.~%~% ~EREAS, it appears in the public interest that aged citizens or ~ aged and disabled citizens, of the City of Kenai should receive relief from taxes in order that they might better provide for themselves at a time of low income and high potential expenses; and the welfare of such citizens being of public interest to the City, BE IT ORDAINED BY TIIE COUNCIL OF TIE CITY OF KENAI, ALASKA; Section 1. Kenai Code, 1963, as amended, is hereby amended to add an additional provision reading as follows: Senior Citizens. Tax Exemption. Section ?-3' One (1) piece of residential property owned and occupied by a citizen either 65 years of age, or more; or 62 years of age, or more and disabled; within the meaning of U.S. Social Security Act; who is a resident of the City of Kenai, Alaska, shall be exempt from the property tax levied by the City up to and including the amount of Two Hundred Fifty ($250.00) Dollars, pro- viding such senior citizon of the City of Kenai has been a resident of Alaska for not less than ten (10) years past and is the head of the household, and providing that not more than one exemption shall be allowed on any piece of property. This exemption is not automa- tic, but must be applied for at any time during the year by each qualified citizen but not later than May 31st of the current tax year. Section 2. Kenai Code, 1963, as amended, is hereby further amended to add the following provision: Precedure for Applying for Exemp.t.ign. Section 7-4. Application for the exemption provided for in Section 7-3 of this Code shall be made on forms or in accordance with procedure established by the Kenai Peninsula Borough. FIRST READING: 7th PASSED. 71~*~ day of day of October , 1970. , 1970. CITY OF KENAI EUGENV{. MORIN, MAY09 1! !,layor and Co;znci Re: Senior Cittzens Ad Valortm Tax E~empt~n The new municipal code provides for mandatory exemptions: 1. The exemptions are found a fi. S. 29.53.020 (a) (6) and 29.53.020 (e). 2. A. S. 29.53.020 subsections Cf), (g), Ch), and (i) are procedural as to applications by individuals and establishes method for reimbursement by the State. 3. Present ordinance exemptions on a five mill levy would exempt up to $42,000 worth of property. 4, In addition, Kenai Code 7-3, (as enacted in Ordinance 1~4 - 70) provides for an e×eu,ption for d~sabl~8 persons . who have been found to be tota11~ disabled the meaning of, and by administration of, the U.S. Social Security Act. The City of Kenai provision also requires a 10-year residency in Alaska. I have provided anordinance which attempts to do thc following: (1.) conform to A. (2,) include provision for disabled persons. 5, An attempt to maintain the provisions for tax exemption for disabled persons is based on fact such persons ate sometimes more in need of financial assistance than are older persons. 6. Proposed ordinance attempts c~ ~aintain the exemption at the present $250.00 level, even though the City may not secure reimbursement from the S:a~e of Alaska. 7. An emergency enactment is essential if this act is to be ctive by the ls~L/~y of January 1973. }tBR Y