HomeMy WebLinkAboutOrd2002-012
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Sponsored by: Janke
Introduction: December 9,2002
Public Hearing: December 18, 2002
Enactment: December 18,2002
CITY OF SEWARD, ALASKA
ORDINANCE 2002-12
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SEWARD,
ALASKA, AMENDING TITLE 5 REVENUE AND FINANCE, CHAPTER
5.50, REAL PROPERTY TAX, MAKING CERTAIN TECHNICAL
CORRECTIONS TO THE EXEMPTION FOR EXTERIOR AESTHETIC
ENHANCEMENT AND PROVIDING A PARTIAL EXEMPTION FOR REAL
PROPERTY OWNED AND OCCUPIED BY PERSONS WHO PROVIDE
FIRE FIGHTING OR EMERGENCY MEDICAL SERVICES IN THE CITY
AND PROVIDING FOR AN EFFECTIVE DATE
WHEREAS, by amendment to AS 29.45.050, the State of Alaska adopted an Act relating to
an optional partial exemption from municipal property taxes on residential property owned and
occupied by certain volunteers who provide fire fighting or emergency medical services in a
municipality; and
WHEREAS, the City of Seward acknowledges the public benefit of such service provided by
volunteer fire fighting and emergency medical service providers in the City; and
WHEREAS, the City of Seward desires to recognize those services and provide an incentive
to recruit new volunteers by adopting an ordinance to exempt from taxation a portion ofthe assessed
value of real property owned and occupied as a permanent place of abode by residents who provide
such services in accordance with AS 29.45.050, which State statute is to take effect January 1, 2003.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SEWARD,
ALASKA, HEREBY ORDAINS that:
Section 1. Seward City Code Section 5.50.021 is hereby amended by making certain
technical corrections to the provisions concerning the exemption from real property taxes for exterior
aesthetic enhancement and by adding a new provision for a partial exemption from real property
taxes for certain resident volunteers providing fire fighting and emergency medical services in the
city. Seward City Code Section 5.50.021 is amended to read as follows (strike out = deletions, hold
italics = additions):
CITY OF SEWARD, ALASKA
ORDINANCE 2002-12
5.50.021
Exemptions.
A. Exemption for Exterior Aesthetic Enhancement.
1.A, PUI:pose. The purpose ofthis subsection chapter is to encourage owners to improve the
exterior aesthetic quality oftheir real property.
2.& Exterior aesthetic enhancement.
(a)-h An owner of real property may apply to the city for an exemption from that portion of
city real property taxes resulting from an increase in assessed value of improvements to real property
if the increase in assessed value is directly attributable to alteration ofthe natural features ofthe land
or new maintenance, repair or renovation of an existing structure, and ifthe alteration, maintenance,
repair or renovation, when completed, enhances the exterior appearance or aesthetic quality of the
land or structure. An exemption may not be allowed under this subsection for the construction of an
improvement to a structure ifthe principal purpose of the improvement is to increase the amount of
space for occupancy or nonresidential use in the structure or for the alteration of land as a
consequence of construction activity.
(b)~ An exemption provided in this subsection shall continue up to four years from the date
the improvement is completed, or from the date of approval for the exemption by the local assessor,
whichever is later.
(c)~ In order to qualify for this exemption, an applicant must file with the city manager a
written application within thirty days after the mailing of the Kenai Peninsula Borough notice of
assessment for the year which the exemption is sought. The application shall be on a form
prescribed by the city manager, and shall include all information deemed necessary to determine
eligibility of the property for the exemption. If the applicant fails or refused to provide the
information required by the city, within the time period set, the exemption shall be denied. (Ord.
99-12)
B. Exemption for Fire Fighting and Emergency Medical Service Volunteers.
1. Partial Exemvtion. An owner of real property may apply to the city for an exemption
from city taxation in an amount not to exceed $10,000 of the assessed value of real property
owned and occupied as a permanent place of abode by a city resident who provides in the city (a)
volunteer fire fighting services and is certified as a fire fighter by the Alaska Department of Public
Safety, or (b) volunteer emergency medical services and is certified under AS 18.08.082. lftwo or
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CITY OF SEWARD, ALASKA
ORDINANCE 2002-12
more individuals are eligible for an exemption for the same property, not more than two
exemptions may be granted. This exemption applies only to city real property taxes.
2. OualifVinf! for this Exemption.
(a) To obtain this exemption, an individual must complete an application in the form
prescribed by the Kenai Peninsula Borough Assessor ("Assessor"), and shall include all
information deemed necessary to determine the eligibility of the applicant and the real property
for this exemption. An application must be filed annually with the Assessor no later than January
15 of the tax year for which the exemption is sought.
(b) In order to qualify for this exemption, an applicant must be certified as a current and
active volunteer of the Seward Volunteer Fire Department by the fire chief and meet the other
criteria established by this section as of January 1 of each assessment year for which the
exemption is sought. The city will submit the names of current and active volunteers annually to
the Assessor.
(c) If more than one individual is eligible for an exemption for the same property, each
individual must submit an application. If the applicantfails or refuses to provide the information
required by the fire chief, the Assessor, or this section within the established time period, the
exemption shall be denied.
3. Definitions. For purposes of this section, the following terms shall have the
meanings given below:
(a) "Realproperty," "own and occupy, "and "permanentplaceofabode" shall have the
meanings given to them in Kenai Peninsula Borough Code Section 5. 12. 1 05(F);
(b) "Active volunteer" means a person meeting the training, response, and participation
criteria as established by the city's fire department;
(c) "City resident" means a person who has a permanent place of abode in the city, and
who, when absent, intends to return to the city; and
(d) "Fire chief" shall have the meaning given in Seward City Code Sections 2.25.050 and
9.15.215 and include the fire chief's designee.
CITY OF SEWARD, ALASKA
ORDINANCE 2002-12
Section 2. This ordinance shall take effect 10 days following its enactment; provided,
however, the partial exemption described in part B above for fire fighter and emergency medical
service volunteers shall be effective as of January 1, 2003.
ENACTED BY THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, this
18th day of December 2002.
THE CITY OF SEWARD, ALASKA
L,L_ l'~~-~I
Edgar Blatchford, Mayor
AYES:
NOES:
ABSENT:
ABSTAIN:
Clark, Valdatta, Shafer, Orr, Dunham, Branson, Blatchford
None
None
None
ATTEST:
Lewis, j ,,,"11',,
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