Policy Summary

This law allows for homestead tax relief in the form of grants to discharge accrued penalty and interest. To be eligible, applicants for the grants must show that the payment of accrued homestead tax penalty and interest would "impose severe hardship" upon their household by, for example, showing that "food security and utility expenses will likely not be met."

Background Information

State Alaska
Jurisdiction Name North Slope Borough
Jurisdiction Type Other, . Borough
Population Size 5,000-50,000
Food System Category Get;

Policy Details

Refers to priority populations?

See language including "low income" and "food security." § 3.50.060.

Emergency management?
Health-related linkage?

See "food security" language. § 3.50.060.

Environmental linkage?

Economic linkage?

See language including "low income" and "tax relief grant options." § 3.50.060.

Has a stated intent or purpose?

"It is the intent of the Assembly to provide grants that shall be applied by the Director of Administration and Finance to the delinquent tax account of any taxpayer who qualifies for homestead property tax relief under this ordinance. The grants shall be applied for the exclusive purpose of paying delinquent real property taxes, penalties, and interest of low income taxpayers; discharging the Borough's tax lien against their owner-occupied principal dwellings; and avoiding foreclosure pursuant to AS 29.45.330 et seq. The Assembly recognizes that such relief should only be provided to those in need and granted in a manner that is equitable for all citizens of the North Slope Borough." § 3.50.010.

Includes definitions?

§ 3.50.020.


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