Source: https://fnsb.borough.codes/FNSBC/8.04.060
Timestamp: 2020-07-12 10:02:15
Document Index: 623122611

Matched Legal Cases: ['§ 2', '§ 2', '§ 2', '§ 2', '§ 2', '§ 2', '§ 3', '§ 2', '§ 2', '§ 2', '§ 2', '§ 2', '§ 4', '§ 2', '§ 2', '§ 2', '§ 2', '§ 2', '§ 3', '§ 2', '§ 3', '§ 2', '§ 2', '§ 2', '§ 2', '§ 2', '§ 2', '§ 2', '§ 2', '§ 2', '§ 2', '§ 3', '§ 2', '§ 2', '§ 3']

8.04.060 Real property exempted from taxation | Fairbanks North Star Borough Code
Title 8 Div. 1
8.04.070
Title 8 Div. 1, Property Taxes
Ch. 8.04, General Provisions
8.04.060, Real property exempted from taxation
8.04.060 Real property exempted from taxation.
A. Pursuant to AS 29.45, municipal property, including property held by a public corporation of a municipality, state property, property of the University of Alaska, or land that is in the trust established by the Alaska Mental Health Enabling Act of 1956, P.L. 84-830, 70 Stat. 709, except that:
1. A private leasehold, contract, or other interest in the property is taxable to the extent of the interest;
2. Notwithstanding any other provision of law, property acquired by an agency, corporation, or other entity of the state through foreclosure or deed in lieu of foreclosure and retained as an investment of a state entity is taxable; this subsection does not apply to federal land granted to the University of Alaska under AS 14.40, to other land granted to the university by the state to replace land that had been granted under AS 14.40, or to land conveyed by the state to the university under AS 14.40.
3. An ownership interest of a municipality outside of the borough in real property located inside the borough acquired after December 31, 1990, is taxable; however, the borough may not tax an interest in real property located in the borough owned by a city in the borough;
B. Pursuant to AS 29.45, property of a political subdivision, agency, corporation, or other entity of the United States to the extent required by federal law, except that a private leasehold, contract, or other interest in the property is taxable to the extent of that interest.
1. If the property is located on a military base or installation and the property interest is created under 10 USC 2871 through 2885 (Military Housing Privatization Initiative), the property is not taxable; provided, that the leaseholder enters into an agreement to make a payment in lieu of taxes to the political subdivision that has taxing authority.
2. An agreement for payment in lieu of taxes for the purpose of seeking a tax exemption pursuant to this subsection must be executed prior to April 1st of the tax year for which an exemption is sought.
C. Pursuant to AS 29.45, property used exclusively for nonprofit religious, charitable, cemetery, hospital, or educational purposes. Pursuant to AS 29.45, property described in this subsection from which income is derived is exempt only if that income is solely from use of the property by nonprofit religious, charitable, cemetery, hospital, or education groups. If used by nonprofit educational groups, the property is exempt only if used exclusively for classroom space. Unimproved or vacant real property of any such organization which is not currently used for religious, charitable, cemetery, hospital, or educational purposes shall be deemed to be property held or used for profit unless, by deed restriction or otherwise, the real property has been effectually dedicated to future use for religious, educational or charitable purposes only and cannot be sold or used for any other purpose;
1. In order to receive an exemption under this subsection, the owner or agent shall complete and sign an application provided by the assessor and file that application prior to April 1st of the tax year.
2. The owner of property that receives an exemption need not file an application for successive tax years if there is no change in ownership, change in use, in whole or in part, change in non-profit status of the owner or change in any other element which may affect the exemption qualification of the subject property prior to January 1st of the current tax year.
3. It shall be the responsibility of every owner of property which obtains an exemption under this section to notify the borough assessor within 30 days of any change in the ownership, change in use of the subject property, in whole or in part, change in nonprofit status of the owner or change in any other element which may affect the exemption qualification of the subject property.
D. Pursuant to AS 29.45, property of a nonbusiness organization or its auxiliary composed entirely of persons with 90 days or more of active service in the armed forces of the United States whose conditions of service and separation were other than dishonorable. Pursuant to AS 29.45, property described in this subsection from which income is derived is exempt only if that income is solely from use of the property by nonprofit religious, charitable, cemetery, hospital, or education groups. If used by nonprofit educational groups, the property is exempt only if used exclusively for classroom space;
E. To the extent required by 43 USC Section 1620(d) and AS 29.45, real property or an interest in real property owned by a native individual or entity;
F. The real property owned and occupied as a permanent place of abode by a person 65 years of age or over, a disabled veteran, or a person of at least 60 years old who is the widow or widower of a person 65 years of age or over or a disabled veteran, as provided by state law and this subsection.
1. A qualified senior citizen or disabled veteran who is owner of record shall sign a senior citizen/disabled veteran real property tax exemption application as developed by the borough assessor and file it with the borough assessor prior to April 1st of the tax year (unless there is a determination that the taxpayer was unable to comply). A qualified senior citizen or disabled veteran need not file such an application for successive tax years if there is no change in ownership, no change in permanent place of abode by the owner of record, or no change in status of disability if the owner is a disabled veteran;
2. If the property is occupied by a person other than the eligible applicant and their spouse and minor children, an exemption applies only to the portion of the property permanently occupied by the eligible applicant and their spouse and minor children as a permanent place of abode;
3. It shall be the responsibility of every person who obtains an exemption under this section to notify the borough assessor of any change in the ownership, residency, permanent place of abode or status of disability. A disabled veteran who has less than a permanent disability must submit an official disability percentage letter each year prior to April 1st showing a 50 percent or greater disability (unless there is a determination that the taxpayer was unable to comply);
4. If a qualified disabled veteran timely applies for an exemption that is otherwise complete except for a determination of disability status from the armed forces or the U.S. Department of Veterans Affairs, the assessor may, upon written request submitted with the application, extend the time for submittal of the determination of disability status to March 31st of the next year. While the application is pending the applicant must timely pay all taxes levied; however, the applicant shall receive a refund of taxes paid if the assessor receives the determination of disability status and approves the exemption.
G. Pursuant to AS 29.45, all mobile homes which are unoccupied and held for the purpose of sale by a person or persons engaged in the business of selling mobile homes;
H. Pursuant to 50 USC App. Section 4001, a mobile home which is the property of and inhabited by a member of the armed forces of the United States who is not a resident of the state of Alaska and who is on active duty in Alaska solely in compliance with military orders;
I. As permitted by AS 29.45, a maximum of $50,000 of a residential property’s assessed value for areawide and nonareawide assessments and to the extent of 20 percent of the assessed value with a maximum of $10,000 for service area assessments; provided, that:
1. The property is owned and occupied as a residence by the owner of record;
2. The owner of record shall sign a real property tax exemption statement which is part of the assessment notice and file it with the borough assessor prior to April 1st of the tax year (unless there is a determination that the taxpayer was unable to comply). The owner of record need not file such a statement for successive tax years if there is no change in ownership and no change in occupation as a residence by the owner of record;
J. As permitted by AS 29.45, property owned by an organization not organized for business or profit, if the organization is organized and operated for the purpose of providing emergency services to the community, and if the property is required for the provision of emergency services and is used exclusively for providing emergency services or for other community purposes. If the income derived from the rental of such property exceeds the actual cost to the owner of the use by the renter, this exemption shall not apply;
K. As permitted by AS 29.45, two percent of the assessed value of a structure that contains a fire protection system, approved under AS 18.70;
L. As permitted by AS 29.45, an interest, other than record ownership, in real property of an individual residing in the property if the property has been developed, improved, or acquired with federal funds for low-income housing and is owned or managed as low-income housing by the Alaska Housing Finance Corporation or a regional housing authority formed under AS 18.55;
M. As permitted by AS 29.45, building(s) listed on the National Register of Historic Places that are owned by a nonprofit organization to the extent of the appreciated value due solely and exclusively to such organization’s restoration, rehabilitation and renovation of the building(s);
N. Real Property Tax – Exemptions – Volunteer Firefighters and Providers of Emergency Medical Services.
1. Residential property to the extent of 20 percent of the assessed value with a maximum of $10,000; provided, that:
a. The property is owned and occupied as a residence by the owner of record;
b. The property is owned and occupied as a permanent place of abode by a resident who provides volunteer firefighting services or volunteer emergency medical services in the borough.
2. To qualify for this exemption, prior to January 1st of the assessment year, a person must be certified as:
3. If two or more individuals are eligible for an exemption for the same property, not more than two exemptions may be granted.
4. No exemption under this section may be granted except upon written application on a form prescribed by the emergency operations director. The applications must be submitted by the active volunteer to the assessor prior to April 1st of the tax year for which the exemption is sought;
O. As permitted by AS 29.45.050(m), 29.45.050(o), and Chapters 8.08 and 8.12 FNSBC, economic development and deteriorated property;
P. As permitted by state law, property owned and occupied as a permanent place of abode by a resident who is the widow or widower of a member of the armed forces of the United States injured serving on active duty while eligible for hostile fire or imminent danger pay who dies because of the injury or complications related to the injury or its treatment. This exemption shall be known as the “Irving Hernandez Exemption.”
1. In order to receive an exemption under this subsection, the owner must be an unmarried surviving spouse who has owned and occupied the property on or before January 1st of the assessment year in which the exemption is sought. The owner shall complete and sign an application provided by the assessor and file that application with the assessor prior to April 1st of the tax year. The application must be accompanied with an official copy of the DD FORM 1300 Military Death Certificate and any other documentation required by the assessor to verify eligibility for the exemption.
2. Once the owner receives an exemption, an application is not required for successive tax years if there is no change in permanent place of abode, residency, ownership, marital status, or any other requirement necessary for eligibility which may affect the exemption qualification of the subject property prior to January 1st of the current tax year.
3. If the property is occupied by a person other than the eligible applicant and their minor children, the exemption applies only to the portion of the property occupied by the eligible applicant and their minor children as a permanent place of abode.
4. It shall be the responsibility of every owner receiving an exemption under this section to notify the borough assessor in writing within 30 days of any change in the ownership, residency, permanent place of abode, marital status or any other change which may affect the exemption qualification of the subject property.
Q. As permitted by state law, any increase in assessed value due to the installation of a residential renewable energy system used to develop means of energy production using energy sources other than fossil or nuclear fuel, including but not limited to windmills and water and solar energy devices. This exemption is intended to exempt end-users and only applies to systems that are primarily intended to offset on-site energy use. No exemption under this subsection may be granted except upon written application on a form prescribed by the assessor. The applicant must file the application prior to April 1st of the tax year for which the exemption is sought. The assessor may require such information and access as are reasonably necessary to determine the type and/or nature of the renewable energy system including the improvements or components that make up that system. For purposes of this subsection the following definitions apply:
R. As permitted by state law, any increase in assessed value of improvements attributable to new maintenance, repair or renovation to the exterior of an existing structure if it enhances the exterior appearance or aesthetic quality of the structure.
1. This exemption is not allowed if the principal purpose of the improvement was to increase the amount of space for occupancy or nonresidential use or if the alteration of the land was a consequence of construction activity.
2. This exemption shall be for three years from the date of improvement completion or the date of approval for the exemption, whichever is later.
3. To be eligible for this exemption the applicant must, prior to April 1st, submit an application on a form provided by the assessor.
4. An improvement described in the application is eligible only if its construction began less than a year before the application date. The assessed value at the time that the construction began shall be used as the base market value. This base market valuation shall be compared to the next year’s valuation or the valuation completed after the applicant notifies the assessor of the project completion, whichever occurs earlier. Any difference attributed to the market value added by the improvements shall be exempted as permitted in this section.
S. As permitted by AS 29.45, privately owned real property used as a charter school established under AS 14.03.250 is exempt from taxation under this chapter for the calendar year in which application is timely filed prior to April 1st of the exemption year, if the assessor or designee determines qualifications for the exemption are met.
1. The application must demonstrate the charter school is established under AS 14.03.250 and each of the following requirements are in place by January 1st of the exemption year:
a. The school is under contract with the Fairbanks North Star Borough school district as a charter school;
b. The privately owned real property is improved with building space under lease or rental agreement for charter school use as of January 1st of the exemption year; and
c. The lease or rental agreement, with any supplemental documentation, demonstrates the monetary benefit of the charter school tax exemption is fully realized by the charter school. Supporting supplemental documentation could include affidavit, addendum, or rebate documentation acknowledged by the charter school.
2. The application must be signed by the real property owner and the signing authority for the charter school.
3. The charter school use exemption applies only to property in exclusive control and use by the charter school. The assessor or designee shall calculate the exemption based on the square footage rented or leased by the charter school.
4. A copy of the lease or rental agreement shall be filed with the application and the application submittals shall describe the premises with sufficient specificity to allow apportionment if the entire property is not designated for charter school use.
5. An exemption approved under this subsection for charter school use expires upon expiration of the lease or termination of rental agreement for charter school use.
6. It is the applicant’s responsibility to notify the assessor of any change in ownership, charter school property use, or other factor affecting qualification for the charter school use exemption.
7. During the term of the lease or rental agreement on file with the approved application, an annual certification is not required if there is no change in ownership, qualified charter school use, or other factor affecting qualifications of the privately owned real property for the charter school use exemption.
8. The assessor or designee may for audit, cause, annually or routine review require written proof at any time, or may require annual certification of qualification for charter school use exemption. (Ord. 2019-46 §§ 2, 3, 2019; Ord. 2019-09 § 2, 2019; Ord. 2017-52 § 2, 2017; Ord. 2017-35 § 2, 2017; Ord. 2016-23 § 2, 2016; Ord. 2016-10 § 2, 2016; amended during 2016 republication; Ord. 2016-18 § 3, 2016; Ord. 2015-66 §§ 2, 4, 2015; Ord. 2013-30 § 2, 2013; Ord. 2012-67 § 2, 2013; Ord. 2008-66 § 2, 2008; Ord. 2008-29 § 2, 2008; Ord. 2007-78 § 4, 2008; Ord. 2007-15 § 2, 2007; Ord. 2006-73 §§ 2, 3, 4, 2006; Ord. 2005-79 § 2, 2005; Ord. 2005-28 § 2, 2005; Ord. 2005-26 § 2, 2005; Ord. 2003-69 § 3, 2003; Ord. 2003-68 § 2, 2003; Ord. 2003-67 §§ 3 – 10, 2003; Ord. 2003-57 § 2, 2003; Ord. 2001-69 § 2, 2001; Ord. 2001-67 §§ 2, 3, 2001; Ord. 2001-23 § 2, 2001; Ord. 97-038 § 2, 1997; Ord. 97-022 § 2, 1997; amended during 1993 republication; Ord. 92-027 § 2, 1992; Ord. 91-051 § 2, 1991; Ord. 91-012 § 2, 1991; Ord. 91-011 § 2, 1991; Ord. 91-004 § 3, 1991; Ord. 87-006 § 2, 1987; Ord. 86-098 § 2, 1986. 2004 Code § 3.08.020.)