Anchorage Property Appraisal: Military Service Widow and Widower Exemption

Anchorage grants this exemption under AS 29.45.050 and Anchorage Municipal Code 12.15.015(E)(3), as the Municipality's application form prints in its own heading. It is not the disabled veteran exemption; the two widow-and-widower paths differ in what they require. Amount. Up to $150,000 of assessed value is exempt for real property owned and occupied as the primary residence and permanent place of abode of an eligible widow or widower before January 1 of the exemption year. On initial application the owner must have been a State of Alaska resident for the entire year prior; each subsequent year the property must be owned and occupied as the primary residence and permanent place of abode for at least 185 days before January 1, and when the owner is absent the dwelling may not be rented or leased to another. Who qualifies. The widow or widower of a person whose death occurred before January 1 of the exemption year, during United States military service under conditions that are not dishonorable. The exemption expires as of January 1 of the year following the date of a subsequent marriage. Deadline and duty to report. The application must be complete and received in office, submitted online, or postmarked by March 15, 2027 for the 2027 tax year, and property owners must notify the assessor of any change in ownership, property use, residency or status of disability affecting qualification. Where to file. Municipality of Anchorage Property Appraisal, P.O. Box 196650, Anchorage, AK 99519-6650; in person at 632 West 6th Avenue, Suite 300; [email protected]; (907) 343-6770.