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Assembly introduces ordinance to reorganize borough tax code into separate chapters for real and personal property, exemptions and appeals
Summary
The committee heard introduction of an ordinance to repeal and re-enact KPB chapter 5.12 and to create new chapters 5.11 (personal property), 5.13 (exemptions, credits, deferrals) and 5.15 (tax appeals). A public hearing was scheduled for Oct. 14, 2025; staff and assembly members flagged a typo and scheduled a work session.
The Kenai Peninsula Borough policies and procedures committee heard introduction of an ordinance that would reorganize the Borough’s tax code by repealing and re-enacting chapter 5.12 and creating separate chapters for personal property, exemptions and appeals.
The ordinance, identified in committee as Ordinance 2020-521, was introduced by Mayor Michicky and sets a public hearing on Oct. 14, 2025. Mayor Michicky turned the presentation to borough staff for detail. Borough staff member Adena Wilcox said the proposed changes are largely organizational: moving personal property rules out of 5.12 into a new 5.11, keeping real property in 5.12, consolidating exemptions into a new 5.13, and putting Board of Equalization procedures into a new 5.15.
Why it matters: Staff and some assembly members said the current single chapter has become large and confusing. The reorganization is intended to clarify rules for assessors, taxpayers and the Board of Equalization.
Discussion and clarifications: Adena Wilcox told the committee, "5.11 is just moving personal property out of 5.12 and putting it into its own chapter." Staff said there is a sectional analysis included with the ordinance and that the assembly will hold a one-and-a-half-hour work session at the next meeting to review details. Assembly member Dunn noted the ordinance packet is lengthy and asked about standard strike-through/underline conventions; staff explained the approach is to repeal the old chapter and reenact the reorganized content without showing strike-throughs.
Committee members pointed out a typo in the sectional analysis. Assembly member Morton asked about a reference to "5.120.11" on the sectional analysis; staff acknowledged it is a typo.
Next steps: The ordinance was introduced and a hearing was set for Oct. 14, 2025. Staff scheduled a dedicated work session to walk through the changes before final action.
Ending: Staff urged members to review the draft before the scheduled work session; the ordinance will return to the assembly for public hearing and further action.
