4.45.065 Exemption applications.
(a) Real property exemption applications for nongovernmental properties must be postmarked or received by the assessor by the following dates for the year in which the exemption is sought:
(1) Senior citizen exemption – March 31;
(2) Disabled veteran exemption – July 1;
(3) Low income housing tax credit – May 15;
(4) Economic development – January 31.
(b) All exemption applications not noted in subsection (a) of this section are due by December 15, prior to the tax year for which the exemption is sought, unless otherwise specified by State statute.
(1) Prior to close of the 30-day real property appeal period, the assessor may grant late applications if the assessor finds sufficient evidence as to conditions or events that resulted in an inability to file a timely application. This subsection does not apply to those exemptions noted in subsection (a) of this section, or to any exemptions where State statute specifies another deadline. Requests for exemption filed after the close of the 30-day appeal period shall be rejected as untimely appeals from the denial of the exemption at issue.
(c) Initial applications for community purpose, religious, charitable, cemetery, hospital or educational nonprofit exemption shall include:
(1) The applicant’s articles of incorporation.
(2) Documentation to support the organization’s not-for-profit status (i.e., IRS Section 501(c)(3) determination letter, or equivalent).
(3) Evidence of current registration with the Alaska State Division of Corporations per AS 10.20.620.
(4) Any other information required by the assessor to determine the eligibility or amount of the exemption requested.
(d) A complete application for a community purpose, religious, charitable, cemetery, hospital or educational nonprofit exemption shall be required by the deadline set out in subsections (a) and (b) of this section, in any year on request of the assessor if the assessor finds or has cause to believe that:
(1) The applicant is no longer actively registered as a nonprofit corporation with the State of Alaska Division of Corporations.
(2) There has been a change in ownership of the property.
(3) There has been a change in use of the property that may require modification or elimination of the exemption.
(e) Every four years the assessor shall re-certify the status of existing community purpose, religious, charitable, cemetery, hospital or educational nonprofit exemptions to confirm:
(1) Active registration with the State of Alaska Division of Corporations.
(2) Ownership of the subject property.
(3) Qualifying use of the subject property.
(4) A signed affidavit from the applicant attesting to the accuracy and conclusions made by the assessor in that review.
If the applicant meets the above requirements, the assessor shall continue the exemption. If the applicant does not meet the above requirements, the assessor shall remove the exemption and the applicant shall be notified of that action via certified mail. The applicant may correct any noted deficiencies and request that the assessor reconsider the application prior to the close of the 30-day appeal period.
(f) All owners of exempted property shall notify the assessor of any change in ownership or property use within 30 days of the change. [Ord. No. 1688A, §3, 11-4-13.]