Senior Citizen Special Assessment Deferment Program

State

Alaska

Year

2013

Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type

Deferral

Benefit

The benefit is the deferral of payments of special assessments levied by municipalities to install sewer and/or water systems to the homes of eligible applicants. This program was repealed in 1986, but persons with liens still outstanding are still enrolled. In 2013, there were 5 outstanding liens for a total of $20,851. Two liens are in Anchorage and Juneau, each, and 1 in Fairbanks North Star Borough.

How is Benefit Disbursed

Other

Eligible Property Type

Residential

Characteristics of Eligible Property

Only residential property is eligible for this program.

Eligibility Criteria

Age

Homeowner

Other Criteria

Description of Eligibility Criteria

Eligible property is owned and occupied by permanent state residents over age 65 that face special assessments on said property to install sewer and/or water systems.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

No local option regarding program features

State Funding for Local Tax Loss

State reimburses all of the local government tax loss

Description of State Funding for Tax Loss

The state payment of the local special assessment satisfied the local lien and a lien in favor of the state was recorded on the homeowner record.

Enrollment Data

There are a total of 5 outstanding liens for a total of $20,851. Two liens are in Anchorage and Juneau and 1 in Fairbanks North Star Borough.

Record ID

AK102_RR13

Footnotes

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.

Sources

Alaska Stat. § 29.45.045 (repealed effective 1987)
Department of Commerce, Office of the State Assessor, Alaska Taxable 2013 [http://commerce.state.ak.us/DNN/Portals/4/Repository/Taxable/13Taxable.pdf accessed 10/24/2014] https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Alaska/2013/
1986 Alaska Sess. Laws ch. 70 § 6

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