CITY OF HOMER

HOMER, ALASKA

City Manager

RESOLUTION 06-94(S)

A RESOLUTION OF THE HOMER CITY COUNCIL EXEMPTING THE HOMER SENIOR CITIZENS, INC. FROM ALL CITY PROPERTY TAX MEETING THE CRITERIA OF KENAI PENINSULA BOROUGH CODE 5.12.100, REAL PROPERTY TAX - EXEMPTIONS - COMMUNITY PURPOSE PROPERTY - CONDITIONS, RETROACTIVE TO JANUARY 1, 2006 AND AUTHORIZING THE CITY MANAGER TO EXECUTE ANY AND ALL ASSOCIATED DOCUMENTS.

WHEREAS, Prior to last year, all senior citizens' organizations on the Kenai Peninsula were except from paying property tax on their properties that are used to provide services to seniors; and

WHEREAS, Properties included in the exemption were senor centers, adult day services, assisted living, congregate meals, transportation facilities and independent rental housing; and

WHEREAS, This exemption was provided for under Kenai Peninsula Borough Code 5.12.100, Real Property Tax - Exemptions - Community Purpose Property - Conditions; and

WHEREAS, Homer Senior Citizens, Inc. is specifically named in the Borough Code in section 5.12.100, however, the Homer Senior Citizens, Inc received a property tax bill from the Borough for City property taxes since the City of Homer had not specifically exempted the Homer Senior Citizens, Inc. from City property tax assessments; and

WHEREAS, Homer Senior Citizens, Inc. requests formal exemption from the City to address the change in property tax status.

NOW, THEREFORE BE IT RESOLVED, That the Homer City Council hereby exempts the Homer Senior Citizens, Inc. from all City Property Tax meeting the criteria of Kenai Peninsula Borough Code 5.12.100, Real Property Tax - Exemptions - Community Purpose Property - Conditions, retroactive to January 1, 2006 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 26th day of June, 2006.

CITY OF HOMER

______________________________ ATTEST: JAMES C. HORNADAY, MAYOR

___________________________________

MARY L. CALHOUN, CMC, CITY CLERK

Fiscal Note: No impact since the City has not budgeted receipt of these property taxes.