City and Borough of Yakutat: Senior Citizen/Disabled Veteran Property Tax Exemption

The exemption is the State's, AS 29.45.030(e); the Alaska entry records it. Yakutat's Borough Code 6.28.040(E) and (F) repeat the statute and its older procedure, and the borough publishes no separate senior citizen or disabled veteran application of its own online. What the code requires. The first $150,000 of assessed value of the home of a disabled veteran - rated 50 percent or more by the branch of service or VA, or an Alaska Territorial Guard disability (6.28.040(I)) - is exempt. The exemption is granted only on written application on a form approved by the State Assessor, filed no later than January 15, "or a date provided by ordinance that is not later than March 31", of the assessment year; Title 6 sets no later date by ordinance, so on the code's face January 15 governs - confirm with the office. "The claimant must file a separate application for each assessment year in which the exemption is sought." The Assembly may, for good cause, waive a late filing for that year, and the assessor must require evidence of the disability rating. The residential exemption on top. Yakutat Borough Code 6.28.055 exempts the first $75,000 of assessed value of an owner-occupied primary residence for an Alaska resident of the full prior year, "in addition to an exemption provided in section 6.28.040E". Its application is due March 15 (the 2026 deadline was March 15, 2026), is filed once and then carries over unless ownership, residency or occupancy changes, requires at least 200 days' occupancy a year, and its deadline "shall be strictly enforced and cannot be waived". A denial goes straight to the Superior Court in Juneau within 30 days. Where to file. City and Borough of Yakutat, Property Appraisal, P.O. Box 160, Yakutat, AK 99689; in person at 434 Max Italio Drive; [email protected]; (907) 784-3323. Ask the office for the senior citizen/disabled veteran form, which is not posted.