North Slope Borough Assessing: Disabled Veteran Property Tax Exemption, up to $300,000

The State requires the first $150,000 (AS 29.45.030(e); the Alaska entry records it), and the North Slope Borough Code repeats it for a disabled veteran "as defined in AS 29.45.030(i)" - rated 50 percent or more - in NSBMC 3.25.060(E). The borough then adds, among its optional exemptions under AS 29.45.050, "the assessed value that exceeds $150,000 but is not greater than $300,000 of real property owned and occupied as a permanent place of abode by a resident who is ... a disabled veteran, including a person who was disabled in the line of duty while serving in the Alaska Territorial Guard", and the same for a widow or widower at least 60 of someone who qualified (NSBMC 3.25.070(A)(3)). A qualifying veteran's home is therefore exempt up to $300,000 of assessed value. The borough's optional exemption of the first $20,000 of an owner-occupied single-family home (NSBMC 3.25.070(A)(1)) is a separate application. Applying. The Assessing Division's Senior Citizen/Disabled Veteran Property Tax Exemption Application cites AS 29.45.030(e)-(i) and NSBMC 3.25.060(E), and its 2026 calendar set January 15 as the deadline for mandatory exemption applications - senior citizen and disabled veteran - with optional exemptions such as the $20,000 owner-occupied one due February 17. The applicant checks "I am applying as a Disabled Veteran", says whether the home is on land they own and their share of it, whether it is the permanent place of abode, and whether any part is used commercially or rented, and the assessor records the proof of disability provided. The back of the form prints 3 AAC 135, under which an application filed after January 15 must come with an affidavit stating the reason for the late filing. Under NSBMC 3.25.080 an approved claimant need not file an updated application in later years unless ownership or occupancy changes, but the assessor may ask for proof at any time. Other help. The borough's Low Income Homestead Property Tax Relief Grant (NSBMC chapter 3.50) helps owner-occupants who meet federal low-income thresholds with property tax owed, including for past years; the checklist asks for every adult occupant's tax documents and allows a certification for an owner away from the homestead on active duty in the armed forces or for health care. Where to file. North Slope Borough Department of Finance, Assessing Division, P.O. Box 69, Utqiagvik, AK 99723; (907) 852-0355; [email protected].