Resolution 13-009 Exempting Kachemak Moose Habitat from City Property Tax on Four Parcels

CITY OF HOMER
HOMER, ALASKA
Roberts/Lewis
RESOLUTION 13-009

A RESOLUTION OF THE HOMER CITY COUNCIL EXEMPTING KACHEMAK MOOSE HABITAT, INC. FROM CITY PROPERTY TAX; DECLARING THAT THE ORGANIZATION SATISFIES THE CRITERIA OF KENAI PENINSULA BOROUGH CODE 5.12.100, REAL PROPERTY TAX - EXEMPTIONS - COMMUNITY PURPOSES PROPERTY – CONDITIONS ON FOUR (4) PARCELS, RETROACTIVE TO JANUARY 1, 2013, AND AUTHORIZING THE CITY MANAGER TO EXECUTE ANY AND ALL ASSOCIATED DOCUMENTS.

WHEREAS, Kachemak Moose Habitat, Inc., is a small nonprofit that has preserved more than 630 acres of moose habitat on the Southern Kenai Peninsula since 1996; and

WHEREAS, Kachemak Moose Habitat, Inc. has an emphasis on conserving land around Critical Habitat Area, allowing moose to congregate and feed during tough winters and deep snow; and

WHEREAS, Property used exclusively for community purposes is exempt from taxation under Kenai Peninsula Borough Code 5.12.100, Real Property Tax – Exemptions – Community Purposes Property – Conditions; and

WHEREAS, Kachemak Moose Habitat, Inc. has applied for and received an exemption from the Borough property tax and wishes to apply for and receive a similar exemption from the City property tax consistent with the provisions contained in HCC 9.04.046(c) and (d); and

WHEREAS, The Homer City Council previously exempted eleven (11) parcels from property taxation via Resolution 10-72 on August 23, 2010; and

WHEREAS, Kachemak Moose Habitat, Inc. requests formal exemption from the City to address the change in property tax status on four (4) parcels:

KPB Parcel ID Legal Description Deeded
Acreage 2010 Land
Value 2010 Assessment
17915060 T 6S R 13W SEC 23 Seward Meridian HM 0800076 MAILEA BAY SUB LOT 4 1.00 $21,800 $246.34
17915059 T 6S R 13W SEC 23 Seward Meridian HM 0800076 MAILEA BAY SUB LOT 1 1.19 $24,800 $280.24
17915056 T 6S R 13W SEC 23 Seward Meridian HM 0790139 CHECKMATE SHORES SUB LOT 1 1.75 $33,100 $148.96
17910026 T 6S R 13W SEC 14 Seward Meridian HM SW1/4 NE1/4 SW1/4 10.00 $61,200 $691.56

NOW, THEREFORE, BE IT RESOLVED that the Homer City Council hereby exempts Kachemak Moose Habitat, Inc. from City Property Tax; declaring that the organization satisfies the criteria of Kenai Peninsula Borough Code 5.12.100, Real Property Tax - Exemptions - Community Purposes Property – Conditions on the four (4) properties as listed above, retroactive to January 1, 2013, and that the City Manager is hereby authorized to execute any and all associated documents.
PASSED AND ADOPTED by the City Council of Homer, Alaska, this 28th day of January, 2013.
       CITY OF HOMER

       ___________________________          MARY E. WYTHE, MAYOR
ATTEST:

______________________________
JO JOHNSON, CMC, CITY CLERK

Fiscal Note: General Fund Revenue Acct. No. 100.005.4101/Real Property Taxes $1,367.10.