Item Coversheet

ASSEMBLY AGENDA/MANAGER'S REPORT
THE CITY AND BOROUGH OF JUNEAU, ALASKA

Late Filed Senior Citizen Hardship Exemption Application - Marion Simpson

MANAGER'S REPORT:

On August 11, 2014, Marion Simpson filed a late application for the 2014 Senior Citizen Real Property Hardship Exemption.  The code places the authority of approving late claims with the Assembly.

Per 69.10.020(C): The assembly, for good cause shown, may waive the claimant's failure to a make timely application for an exemption under subsection (A) or CBJ 69.10.0210 and authorize the assessor to accept the application as if filed timely.

Ms. Simpson states that she filed late due to the fact that she is eighy-six years old and that her memory fails her on some important issues.  The approval of this late filing would result in a loss of $2,569.31 in revenue to the City.  The Assessor's Office has reviewed the application and has determined Ms. Simpson has an income ratio that would qualify her for the exemption had it been filed in a timely manner.

RECOMMENDATION:

The Manager recommends the Assembly authorize the assessor to accept the application as if filed timely.

ATTACHMENTS:
DescriptionUpload DateType
Sales Tax Hardship Exemption-Simpson8/21/2014Appeal