CITY OF HOMER

HOMER, ALASKA

City Manager

ORDINANCE 02-32

AN ORDINANCE OF THE CITY OF HOMER AMENDING CHAPTER 9.04 OF THE CITY CODE TO PROVIDE FOR A PARTIAL EXEMPTION FROM MUNICIPAL PROPERTY TAXES ON RESIDENTIAL PROPERTY OWNED AND OCCUPIED BY CERTAIN VOLUNTEERS WHO PROVIDE FIRE FIGHTING OR EMERGENCY MEDICAL SERVICES TO THE CITY.

WHEREAS, AS 29.45.050 authorizes a municipality to grant a partial exemption from municipal property taxes to real property owned and occupied as a permanent place of abode by a volunteer fire fighter or provider of emergency medical services in the City; and

WHEREAS, granting such an exemption will encourage resident property owners to volunteer to provide such services in the City to the great benefit of all citizens, property owners, and taxpayers.

NOW, THEREFORE, THE CITY OF HOMER HEREBY ORDAINS:

Section 1. A new section 9.04.048 of the Homer City Code is hereby enacted to read as follows:

9.04.048 Real property tax -- exemption for volunteer fire fighters and providers of emergency medical services. a. The amount of $10,000 of the assessed value of real property owned and occupied as a permanent place of abode by a resident who provides volunteer fire fighting services or volunteer emergency medical services in the City is exempt from the real property tax imposed by this chapter.

b. To qualify for this exemption, a person must be certified as current and active volunteer of the Homer Volunteer Fire Department by the Fire Chief, and (1) if providing volunteer fire fighting services, be certified as a fire fighter by the Alaska Department of Public Safety, or (2) if providing volunteer emergency medical services, be certified under AS 18.08.082.

c. If two or more individuals are eligible for an exemption for the same property, not more than two exemptions may be granted.

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Ordinance 02-32

City of Homer

d. No exemption under this section may be granted except upon written application on a form prescribed by the Kenai Peninsula Borough assessor. The application must be filed with the Kenai Peninsula Borough assessor no later than January 15 of the tax year for with the exemption is sought.

e. For purposes of this section, the terms "real property," "own and occupy," and "permanent place of abode" have the meanings given to them in Kenai Peninsula Borough Code section 5.12.105(F).

f. For purposes of this section, the term "resident" means a person who has a permanent place of abode in the City, and who, when absent, intends to return to the City.

Section 2. This ordinance takes effect on January 1, 2003.

Section 3. This ordinance is of a permanent and general character and shall be included in the Homer City Code.

ENACTED BY THE CITY COUNCIL OF THE CITY OF HOMER, ALASKA, this __________ day of ______________________, 2002.

CITY OF HOMER

_______________________________

JACK CUSHING, MAYOR

ATTEST:

___________________________

MARY L. CALHOUN, CMC, CITY CLERK

AYES:

NOES:

ABSTAIN:

ABSENT:

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Ordinance 02-32

City of Homer

First Reading:

Public Hearing:

Second Reading:

Effective Date:

Reviewed and approved as to form:

_____________________________ ___________________________

Ronald Wm. Drathman Gordon J Tans

City Manager City Attorney

Fiscal Note: $50 per $100,000 assessed value of the Fire Fighter/EMS volunteer’s residence. There are presently 42 active volunteers m/l and about 21 m/l are City residents. This will be a part of the 2003 budget process.