Residential Property Tax Relief Programs

[X] Legislation enacted in 2013, Act 2013 c. 295, was effective as of 1 October 2012, repealing the 2012 legislation, Act 2013 c. 313. With respect to the county exemption, if homesteads are situated in more than one county, the exemption will be prorated between the counties in the proportion that the area of the homestead in each county bears to the total are of the homestead claimed for exemption. No county exemption granted can prevent the payment of any bonded indebtedness secured by any tax to which the homestead exemption would apply.

[X] Applications are administered by the counties.

[X] With respect to the county exemption, if homesteads are situated in more than one county, the exemption will be prorated between the counties in the proportion that the area of the homestead in each county bears to the total are of the homestead claimed for exemption. No county exemption granted can prevent the payment of any bonded indebtedness secured by any tax to which the homestead exemption would apply. Income is defined as the Adjusted Gross Income that is calculated on the federal income tax. If married, income is the sum of the adjusted gross incomes of the applicant and their spouse.

[X] With respect to the county exemption, if homesteads are situated in more than one county, the exemption will be prorated between the counties in the proportion that the area of the homestead in each county bears to the total of the homestead claimed for exemption. No county exemption granted can prevent the payment of any bonded indebtedness secured by any tax to which the homestead exemption would apply. Income is defined as the Adjusted Gross Income that is calculated on the federal income tax. If married, income is the sum of the adjusted gross incomes of the applicant and their spouse.

[X] With respect to the county exemption, if homesteads are situated in more than one county, the exemption will be prorated between the counties in the proportion that the area of the homestead in each county bears to the total are of the homestead claimed for exemption. No county exemption granted can prevent the payment of any bonded indebtedness secured by any tax to which the homestead exemption would apply.

[X] With respect to the county exemption, if homesteads are situated in more than one county, the exemption will be prorated between the counties in the proportion that the area of the homestead in each county bears to the total are of the homestead claimed for exemption. No county exemption granted can prevent the payment of any bonded indebtedness secured by any tax to which the homestead exemption would apply.

[X] With respect to the county exemption, if homesteads are situated in more than one county, the exemption will be prorated between the counties in the proportion that the area of the homestead in each county bears to the total are of the homestead claimed for exemption. No county exemption granted can prevent the payment of any bonded indebtedness secured by any tax to which the homestead exemption would apply.

[X] With respect to the county exemption, if homesteads are situated in more than one county, the exemption will be prorated between the counties in the proportion that the area of the homestead in each county bears to the total are of the homestead claimed for exemption. No county exemption granted can prevent the payment of any bonded indebtedness secured by any tax to which the homestead exemption would apply.

[X] With respect to the county exemption, if homesteads are situated in more than one county, the exemption will be prorated between the counties in the proportion that the area of the homestead in each county bears to the total are of the homestead claimed for exemption. No county exemption granted can prevent the payment of any bonded indebtedness secured by any tax to which the homestead exemption would apply. Income is defined as the Adjusted Gross Income that is calculated on the federal income tax. If married, income is the sum of the adjusted gross incomes of the applicant and their spouse.

[X] With respect to the county exemption, if homesteads are situated in more than one county, the exemption will be prorated between the counties in the proportion that the area of the homestead in each county bears to the total are of the homestead claimed for exemption. No county exemption granted can prevent the payment of any bonded indebtedness secured by any tax to which the homestead exemption would apply. Income is defined as the Adjusted Gross Income that is calculated on the federal income tax. If married, income is the sum of the adjusted gross incomes of the applicant and their spouse.

[X] Applications are administered by the counties.

[X] Applications are administered by the counties.

[X] Applications are required, but municipalities are responsible for establishing application procedures and deadlines. If applicants have already paid their taxes upon establishing eligibility, overpaid taxes shall be refunded.

[X] The state’s lien on the home is due and payable when the property is sold or transferred, except to a spouse, surviving spouse over age 60, or minor heir. A yearly application was required.

[X] If the applicant has already paid their taxes upon establishing eligibility, overpaid taxes shall be refunded. To qualify for a 2018 Permanent Fund Dividend the applicant must be a resident of Alaska during all of calendar year 2017; intend to remain an Alaska resident indefinitely; not claim residency in any other state or country or obtained a benefit as a result of a claim of residency in another state or country at any time since December 31, 2016. In addition, the applicant must not have been sentenced as a result of a felony conviction during 2017, incarcerated at any time during 2017 as the result of a felony conviction, or incarcerated at any time during 2017 as the result of a misdemeanor conviction in Alaska if convicted of a prior felony or two or more prior misdemeanors since January 1, 1997. Finally, an absence from Alaska for more than 180 days was an allowable absence; and the applicant has been physically present in Alaska for at least 72 consecutive hours at some time during 2016 or 2017.

[X] The state’s lien on the home is due and payable when the property is sold or transferred, except to a spouse, surviving spouse over age 60, or minor heir. A yearly application was required.

[X] The state’s lien on the home is due and payable when the property is sold or transferred, except to a spouse, surviving spouse over age 60, or minor heir.

[X] Applications are required, but municipalities are responsible for establishing application procedures and deadlines. If applicants have already paid their taxes upon establishing eligibility, overpaid taxes shall be refunded.

[X] If the applicant has already paid their taxes upon establishing eligibility, overpaid taxes shall be refunded. If the applicant has already paid their taxes upon establishing eligibility, overpaid taxes shall be refunded.

[X] The state’s lien on the home is due and payable when the property is sold or transferred, except to a spouse, surviving spouse over age 60, or minor heir. A yearly application was required.

[X] Applications are required but municipalities are responsible for establishing application procedures and deadlines. If the applicant has already paid their taxes upon establishing eligibility, overpaid taxes shall be refunded.

[X] The state’s lien on the home is due and payable when the property is sold or transferred, except to a spouse, surviving spouse over age 60, or minor heir. A yearly application was required.

[X] If the applicant has already paid their taxes upon establishing eligibility, overpaid taxes shall be refunded. To qualify for a 2020 Permanent Fund Dividend applicant must be a resident of Alaska during all of calendar year 2019; intend to remain an Alaska resident indefinitely; not claim residency in any other state or country or obtained a benefit as a result of a claim of residency in another state or country at any time since 31 December 2018. In addition the applicant has not been sentenced as a result of a felony conviction during 2019, incarcerated at any time during 2019 as the result of a felony conviction, or incarcerated at any time during 2019 as the result of a misdemeanor conviction in Alaska if convicted of a prior felony or two or more prior misdemeanors since January 1, 1997. If absent from Alaska for more than 180 days on an allowable absence; and has been physically present in Alaska for at least 72 consecutive hours at some time during 2018 or 2019.

[X] The state’s lien on the home is due and payable when the property is sold or transferred, except to a spouse, surviving spouse over age 60, or minor heir. A yearly application was required.

[X] The state’s lien on the home is due and payable when the property is sold or transferred, except to a spouse, surviving spouse over age 60, or minor heir.

[X] The state’s lien on the home is due and payable when the property is sold or transferred, except to a spouse, surviving spouse over age 60, or minor heir. A yearly application was required.

[X] In order to apply for the Property Tax Refund Credit, a claimant shall fill out the forms required by the Department. No claim with respect to property taxes or with respect to rent shall be allowed or paid unless the claim is actually filed on or before 15 April for the next preceding calendar year. The department may, upon request, grant for a period of not to exceed six months an extension of time for filing the claim.

[X] To apply for the program, a claimant shall fill out the required forms by April 15th. A six month extension may be granted for filing the claim if it is requested by the applicant. For applicants 70 years old or over, they may be eligible to defer payment of property taxes. If they participate in that program, they are not claim this credit.

[X] To remain eligible, the qualifying resident must reapply for the program every 3 years. The assessor shall review the owner's income qualifications using the owner's average total income during the previous 3 years. To be eligible for the property valuation protection, the resident shall make application and furnish documentation required by the assessor on or before 1 September. If the resident fails to file the application on or before 1 September, the assessor shall process the application for the subsequent year. When the owner sells the home or otherwise becomes ineligible for the program, the property's valuation will revert to its current full cash value.

[X] The individual may not own or have any legal, equitable, beneficial or security interest in any other residence or other real property, wherever it may be located, except indirectly through an investment security, such as a mutual fund, that includes real property among its assets. Applicants must reapply each year. A claim for deferral may be filed with the Assessor’s office after 1 January, but before 1 April of the tax year for which the deferral is claimed. Failure to apply means that homeowner will not be eligible for tax deferral for that year. Failure to apply does not mean that taxes deferred in previous year must be paid. Deferred taxes and accrued interest are a lien against the property. The lien attaches on the date the certificate of deferral is recorded and has priority over any mortgage, reverse mortgage, deed of trust or other real property security interest that is recorded before the certificate of deferral is recorded and any lien attaching after the certificate of deferral is recorded.

[X] To remain eligible, the qualifying resident must reapply for the program every 3 years. The assessor shall review the owner's income qualifications using the owner's average total income during the previous 3 years. To be eligible for the property valuation protection, the resident shall make application and furnish documentation required by the assessor on or before 1 September. If the resident fails to file the application on or before 1 September, the assessor shall process the application for the subsequent year. Application made in 2021 provides protection for years 2022 through 2024 and is based on income from 2018, 2019, and 2020. When the owner sells the home or otherwise becomes ineligible for the program, the property's valuation will revert to its current full cash value.

[X] The individual may not own or have any legal, equitable, beneficial or security interest in any other residence or other real property, wherever it may be located, except indirectly through an investment security, such as a mutual fund, that includes real property among its assets. Applicants must reapply each year. A claim for deferral may be filed with the Assessor’s office after 1 January, but before 1 April of the tax year for which the deferral is claimed. Failure to apply means that homeowner will not be eligible for tax deferral for that year. Failure to apply does not mean that taxes deferred in previous year must be paid. Deferred taxes and accrued interest are a lien against the property. The lien attaches on the date the certificate of deferral is recorded and has priority over any mortgage, reverse mortgage, deed of trust or other real property security interest that is recorded before the certificate of deferral is recorded and any lien attaching after the certificate of deferral is recorded.

[X] The individual may not own or have any legal, equitable, beneficial or security interest in any other residence or other real property, wherever it may be located, except indirectly through an investment security, such as a mutual fund, that includes real property among its assets. Applicants must reapply each year. A claim for deferral may be filed with the Assessor’s office after 1 January, but before 1 April of the tax year for which the deferral is claimed. Failure to apply means that homeowner will not be eligible for tax deferral for that year. Failure to apply does not mean that taxes deferred in previous year must be paid. Deferred taxes and accrued interest are a lien against the property. The lien attaches on the date the certificate of deferral is recorded and has priority over any mortgage, reverse mortgage, deed of trust or other real property security interest that is recorded before the certificate of deferral is recorded and any lien attaching after the certificate of deferral is recorded.

[X] The application must be filed with the local assessor by September 1 and must be reapply every 3 years. According to the Treasurer's 2019 annual report, funds available for 2020 are significantly less than what was distributed in 2019.

[X] To remain eligible, the qualifying resident must reapply for the program every 3 years. The assessor shall review the owner's income qualifications using the owner's average total income during the previous 3 years. To be eligible for the property valuation protection, the resident shall make application and furnish documentation required by the assessor on or before 1 September. If the resident fails to file the application on or before 1 September, the assessor shall process the application for the subsequent year. Application filed in 2019 provides protection for years 2020 through 2022 and is based on income from 2016, 2017, and 2018. Application filed in 2018 provides protection for years 2019 through 2021 and is based on income from 2015, 2016, and 2017. When the owner sells the home or otherwise becomes ineligible for the program, the property's valuation will revert to its current full cash value.

[X] The individual may not own or have any legal, equitable, beneficial or security interest in any other residence or other real property, wherever it may be located, except indirectly through an investment security, such as a mutual fund, that includes real property among its assets. Applicants must reapply each year. A claim for deferral may be filed with the Assessor’s office after 1 January, but before 1 April of the tax year for which the deferral is claimed. Failure to apply means that homeowner will not be eligible for tax deferral for that year. Failure to apply does not mean that taxes deferred in previous year must be paid. Deferred taxes and accrued interest are a lien against the property. The lien attaches on the date the certificate of deferral is recorded and has priority over any mortgage, reverse mortgage, deed of trust or other real property security interest that is recorded before the certificate of deferral is recorded and any lien attaching after the certificate of deferral is recorded.

[X] To remain eligible, the qualifying resident must reapply for the program every 3 years. The assessor shall review the owner's income qualifications using the owner's average total income during the previous 3 years. To be eligible for the property valuation protection, the resident shall make application and furnish documentation required by the assessor on or before 1 September. If the resident fails to file the application on or before 1 September, the assessor shall process the application for the subsequent year. When the owner sells the home or otherwise becomes ineligible for the program, the property's valuation will revert to its current full cash value.

[X] To apply for the program, a claimant shall fill out the required forms by April 15th. A six month extension may be granted for filing the claim if it is requested by the applicant. Applicants 70 years old or over may be eligible to defer payment of property taxes. If they participate in that program, they cannot claim this credit.

[X] The application must be filed with the local assessor by September 1 and the applicant must reapply every 3 years.

[X] In order to apply for the Property Tax Refund Credit, a claimant shall fill out the forms required by the Department. No claim with respect to property taxes or with respect to rent shall be allowed or paid unless the claim is actually filed on or before 15 April for the next preceding calendar year. The department may, upon request, grant for a period of not to exceed six months an extension of time for filing the claim.

[X] To remain eligible, the qualifying resident must reapply for the program every 3 years. The assessor shall review the owner's income qualifications using the owner's average total income during the previous 3 years. To be eligible for the property valuation protection, the resident shall make application and furnish documentation required by the assessor on or before 1 September. If the resident fails to file the application on or before 1 September, the assessor shall process the application for the subsequent year. Application made in 2019 provides protection for years 2020 through 2022 and is based on income from 2016, 2017, and 2018. When the owner sells the home or otherwise becomes ineligible for the program, the property's valuation will revert to its current full cash value.

[X] To remain eligible, the qualifying resident must reapply for the program every 3 years. The assessor shall review the owner's income qualifications using the owner's average total income during the previous 3 years. To be eligible for the property valuation protection, the resident shall make application and furnish documentation required by the assessor on or before 1 September. If the resident fails to file the application on or before 1 September, the assessor shall process the application for the subsequent year. When the owner sells the home or otherwise becomes ineligible for the program, the property's valuation will revert to its current full cash value.

[X] To remain eligible, the qualifying resident must reapply for the program every 3 years. The assessor shall review the owner's income qualifications using the owner's average total income during the previous 3 years. When the owner sells the home or otherwise becomes ineligible for the program, the property's valuation will revert to its current full cash value.