City and Borough of Sitka Assessing: Disabled Veteran Property Tax Exemption

The exemption is the State's, AS 29.45.030(e); the Alaska entry records it. Sitka adopts the State's required exemptions by reference and sets its own procedure in Sitka General Code 4.35.025, whose history line records its former number, SGC 4.12.020; a citation to the old number is to the same rule. What the Assessing Department asks. The 2026 application is due on or before February 28 of the exemption year. It asks for a copy of a valid photo ID and a current VA letter showing at least a 50 percent service-connected disability with an effective date on or before December 31, 2025. The applicant must own and occupy the property as the permanent place of residence on January 1 of the assessment year, having lived in it at least 185 days the year before; the form asks about commercial or rental use, anyone other than a spouse or minor children living there (a doctor's letter covers medically necessary live-in care), and property and exemptions in another state. A surviving spouse 60 or older of a qualified veteran applies on the same form. Once qualified. A once-qualified disabled veteran need not file again but must tell the assessor of any change in ownership, residency, permanent place of abode or status of disability (SGC 4.35.025(D)). Late applications. The code's deadline is the last day of February. The Assembly may waive a late filing for good cause, defined as extraordinary circumstances beyond the claimant's control - a medical condition or disability, impaired mental capacity, illiteracy, family emergency or death in the family - and not oversight, lack of knowledge, financial hardship or failure to arrange for someone to read the mail. The City and Borough will not accept a late application filed more than 90 days after the due date, regardless of good cause (SGC 4.35.025(G)). A note on the form. The 2026 form's certification still says the claimant applies "for the 2024 assessment year"; the header, deadline and VA-letter date are 2026's. Where to file. City and Borough of Sitka Assessor, 100 Lincoln Street, Room 201, Sitka, AK 99835; (907) 747-1822; [email protected]; weekdays 8 a.m. to 5 p.m.