Alaska Administrative Code (Last Updated: January 12, 2017) |
Title 3. Commerce, Community, and Economic Development. |
Part 3.1. Banking, Securities, Small Loans and Corporations. |
Chapter 3.135. Senior Citizen and Disabled Veteran Property Tax Exemption. |
Section 3.135.085. Eligibility.
Latest version.
-
(a) When an eligible person and his or her spouse occupy the same permanent place of abode, the reimbursement described in AS 29.45.030(g) applies, regardless of whether the property is held in the name of the husband, wife, or both. (b) A resident widow or widower who is at least 60 years old is eligible for the hardship exemption under AS 29.45.030(e) if the deceased spouse of the widow or widower was at the time of his or her death (1) a resident of the State of Alaska; and (2) at least 65 years old or a disabled veteran. (c) If property is occupied by a person other than the eligible applicant and his or her spouse, an exemption, to be eligible for reimbursement, applies only to the portion of the property permanently occupied by the eligible applicant and his or her spouse as a place of abode. (d) The real property eligible for reimbursement under this chapter includes only a (1) primary parcel: the entire parcel of real property owned and occupied by an applicant as a permanent place of abode; and (2) subsidiary parcel: a parcel of real property adjacent to the primary parcel described under (1) of this subsection, subject to approval by the department.
Authorities
29.45.030