Bristol Bay Borough: Senior Citizen/Disabled Veteran Property Tax Exemption

The exemption is the State's, AS 29.45.030(e); the Alaska entry records it. Bristol Bay Borough Code 3.08.105 grants it on the first $150,000 of the assessed value of the home of a disabled veteran "according to the criteria of AS 29.45.030(i)", and says it "shall be in addition to any other exemption applicable to the property". What the borough asks. The 2026 Senior Citizen/Disabled Veteran application asks for a current VA letter stating at least a 50 percent service-connected disability with an effective date on or before December 31 of the preceding year; the applicant certifies Alaska residency for the whole prior year and occupancy of at least 185 days a year as the true and fixed permanent residence, and authorizes the borough to check with the Permanent Fund Dividend Division, the Social Security Administration and VA. The code also requires dividend eligibility. Every year, by January 31. Borough code requires an annual application for real property tax exemptions, received in the assessor's office by January 31 of the assessment year. The assessor may take a late application only on a showing of good cause, and the Assembly may waive a late filing for good cause, but never more than two years after the original January 31 deadline; the Assembly does this on its agenda, as it did for late senior applications on August 4, 2025 and September 14, 2026. Retroactive ratings. The assessor accepts a disabled veteran's applications for previous tax years only where the veteran applied on time for each year sought and has received a qualifying retroactive disability evaluation from VA or the branch of service; the Assembly may waive late filing for prior years for good cause, within the same two-year limit. Keep filing each January while a claim is pending. The borough's separate Residential Real Property Tax Exemption has its own 2026 application, also due January 31. A note on the form. The statute printed on the back of the 2026 application labels the exemption subsection "(o)"; it is AS 29.45.030(e). Where to file. Bristol Bay Borough, 1 Main Street, P.O. Box 189, Naknek, AK 99633; (907) 246-4224 ext. 303; [email protected].