THE CITY AND BOROUGH OF JUNEAU, ALASKA
Wednesday, July 21, 2004 5:00 PM
Assembly Chambers – Municipal Building
Special Meeting No. 2004-19
Submitted by: Rod Swope, City & Borough Manager
I. FLAG SALUTE
II. ROLL CALL
III. NEW BUSINESS
The CBJ code includes provisions, 69.10.020(10), for exempting qualifying manufacturing property from assessment and taxation. The property assessment exemption provided under this section is granted for a period of 5-years as follows.
Tax Year Exemption as a % of Assessed Value
First year 100%
Second year 80%
Third year 60%
Fourth year 40%
Fifth year 20%
Sixth year and beyond 0%
Property owners seeking an exemption under this code section must file a request with the CBJ Assessor’s Office on or before January 31 of the year following the first year the item is placed in service. Both the manufacturer and the equipment must meet certain code provisions. The code places the authority for granting manufacturing exemption requests with the Assembly.
For 2004 the Assessor’s Office has received four export manufacturing property assessment exemption applications. The Assembly approved two of the applications on May 27, 2004. The remaining two application are before the Assembly.
2. AKBEV Group, LLC
3. Chupak Carving Art
B. Late Filed Senior Citizen/Disabled Veteran Application for Hardship Exemptions
The Assessor’s Office has received 2 late-filed senior citizen hardship exemption applications. CBJ code 69.10.020 sets the date for hardship exemption applications on April 30, 2004 and adopts the State’s hardship provisions pursuant to AS 29.45.030(e). Under the State’s provisions the Assembly may for good cause shown waive the claimant’s failure to make timely application and authorize the Assessor to accept the application as if timely filed.
1. Late Filed Senior Hardship Exemption for George Fiehler, parcel #5B2501430040.
2. Late Filed Senior Hardship Exemption for Martin Johnson, parcel #4B1801000090.
C. Late Filed Senior Citizen/Disabled Veteran Property Tax Exemption
CBJ code 69.10.020 sets the date for applications of no later than March 31 of the first assessment year for which the exemption is sought and adopts the State’s exemption provisions pursuant to AS 29.45.030. Under the State’s provisions the Assembly may for good cause shown waive the claimant’s failure to make timely application and authorize the Assessor to accept the application as if timely filed.
1. Late Filed senior citizen exemption application from Mr. Walter Palmer, parcel #4B1801020080, filed on April 27, 2004
Note: Agenda packets are available for review at the Juneau Municipal Libraries
ADA Accommodations Available Upon Request: Please contact the Clerk’s office 72 hours prior to any meeting so arrangements can be made to have a sign language interpreter present or an audiotape containing the Assembly’s agenda made available. The Clerk’s office telephone number is 586-5278, TDD 586-5351, e-mail: City_Clerk@ci.juneau.ak.us