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(a) Credit. The owner(s) of a newly constructed one (1) or two (2) family dwelling who installs, and/or has certified, a compliant sprinkler system by a qualified installer may receive a credit against the City of Kenai property taxes.

(b) Amount of Credit. The credit allowed under this section for a residential sprinkler system is the lower of the eligible cost to the owner of the property for the installation of the system or two dollars ($2.00) per square foot of the dwelling (excluding attached garages). “Eligible cost” means the cost of the sprinkler system including labor and materials required to comply with the minimum standard established by code.

(c) Carry Over. The amount of credit in any tax year must not exceed the amount of the City of Kenai property tax imposed on the property benefitted by the credit in that tax year. Any amount of a credit not taken in the tax year in which an application is approved may be carried over in subsequent years until the full credit is granted.

(d) Application.

(1) A property owner must submit an application for the tax credit to the Finance Department on or before the date that the Finance Department sets which date shall be no later than April 30th of each year. Applications filed after April 30th, or applications that are incomplete as of the date set for filing by the Finance Department, will be retained and, once complete, evaluated for a tax credit for the next succeeding year.

(2) An application must:

(A) Be on the form that the City requires;

(B) Demonstrate that the taxpayer is entitled to the credit; and

(C) Include a certificate of occupancy from the City of Kenai’s Building Official indicating that the system for which the credit is sought meets the requirements of the 2009 International Residential Building Code (or subsequent edition adopted by the City).

(e) Appeal. If the tax credit is denied, or if less costs for the installation of the system are allowed than the applicant believes appropriate, the applicant may appeal that decision to the City Manager on a form provided by the City. Appeals shall be filed with the City Manager within fifteen (15) days of the date of any decision under this section. In reviewing an appeal, the City Manager shall consider whether the sprinkler system meets the requirements of this section; the costs were necessarily incurred to install the system in accordance with this section and applicable codes; and the application for the tax credit was timely filed.

(f) The credit authorized by this section applies to any tax year beginning January 1, 2012.

(Ords. 2603-2011, 3382-2023)