A. Applications for exemptions. The municipal assessor or designee shall grant or deny applications for exemptions.
B. Definitions. For purposes of this section
12.15.015 only, the following words are defined as:
means any structure directly supporting agricultural production, including storage sheds, wash stations, compost bins, and tool lockers.
"Farm land" or "farm structure"is defined as land or structures owned or leased by a person that is actively engaged in farming, growing, storage, or processing of grains, fruits, vegetables, and aquatic farm products.
"Farming activity"means raising and harvesting crops; feeding, breeding, and managing livestock; dairying; propagating, farming, or cultivating an aquatic farm product as defined in AS
16.40.199; or any combination of those activities.
means a structure, either permanent or temporary, used for the cultivation of edible plants, herbs, or seedlings for personal, community, or commercial purposes.
"Permaculture"means agriculture ecosystems that use patterns in nature to develop sustainable environments.
"Resident"shall mean a person who has a fixed habitation in the State of Alaska for at least 185 days per calendar year, and when absent, intends to return to the State of Alaska.
"Urban agriculture"includes the cultivation, processing, and distribution of agricultural products (food or non-food) in urban and suburban areas.
C. Strict enforcement of deadlines to file an exemption application and annual certification.
1. Properties qualifying for an exemption under this section must be owned and in use on January 1 of the applicable tax year. There shall be no proration of taxes under this section.
2. A written application for real property exemption under this section, including required documentation, must be received by the assessor no later than March 15 of the tax year in which the exemption is requested.
3. If an exemption has been approved, and there is no change in ownership or use, the owner of record may qualify annually for the exemption in successive tax years by providing annual certification to the assessor that the exempt use of the property remains consistent with the use described in the approved application.
4. Annual certification shall be in the form prescribed by the assessor, and received by the assessor by no later than March 15 of the current tax year, or the exemption expires and a new application is required.
b. Annual certification is not required for residential real property exemption if there is no change in ownership, residency or permanent place of abode.
c. For a nonprofit religious, charitable, cemetery, hospital or educational exemption, see section
12.15.015D.3 below.
d. For annual certification requirements of the charter school use exemption, see section
12.15.015E.4 below.
e. Annual certification is not required for the restoration or replacement of a building exemption in subsection
E.5.
5. The deadline for filing an application for exemption, filing an annual certification, requesting an administrative review from the assessor, and filing an appeal to court, shall be strictly enforced and shall not be waived.
6. If the assessor determines a property is not eligible for an exemption, all taxes, penalty, and interest due for all tax years beginning the year the property should have been subject to taxation shall be due and owing.
7. No exemption shall be available under this section if the real property has been conveyed to the person or organization seeking the exemption for the primary purpose of obtaining the exemption.
D. State exemptions.
1. Senior exemption. The first $150,000.00 of assessed value of real property is exempt from taxation if it has been owned and occupied as the primary residence and permanent place of abode of an eligible applicant prior to January 1 of the exemption year. To qualify for exemption:
a. Upon initial application, the applicant must have been a resident of the State of Alaska for the entire year prior to the exemption year; and
b. In each subsequent year the property must be owned and occupied as the primary residence and permanent place of abode for at least 185 days prior to January 1 of the exemption year. The applicant must be:
i. A resident who has reached the age of 65 prior to January 1 of the year for which the exemption applies; or
ii. A resident who has reached the age of 60 prior to January 1 of the year for which the exemption applies and is also a widow or widower of a person who qualified to receive a senior tax exemption under this subsection in a previous assessment year.
c. Only one exemption under section D. may be granted for any residence in any assessment year.
i. If two or more persons are eligible for an exemption for the same residence, it is the responsibility of the parties to determine who is to receive the benefit of the exemption.
d. If the property is occupied by a person other than the eligible applicant and the applicant's spouse and minor children, this exemption applies only to the portion of the property occupied by the eligible applicant and the applicant's spouse and minor children as primary residence and permanent place of abode.
e. A qualified senior citizen need not file an application for successive tax years if there is no change in ownership, in residency or permanent place of abode, or other factor affecting qualification for the exemption.
i. The assessor may require written proof under this section at any time.
ii. It shall be the responsibility of every person who obtains an exemption under this section to notify the assessor of any change in ownership, property use, residency, permanent place of abode or other factor affecting qualification for the exemption.
f. The assessor may waive, up to and including May 15 of the current tax year, the claimant's failure to make timely application for exemption under this subsection for that year and accept the application as timely filed where a serious medical condition of the applicant, or a member of the applicant's immediate family, causes the applicant to miss the deadline.
i. For the purposes of waiver of claimant's failure to make timely application under this subsection, the chief financial officer is authorized to grant a waiver after denial by the assessor.
2. Disabled veteran exemption. The first $150,000.00 of assessed value of real property is exempt from taxation if it has been owned and occupied as the primary residence and permanent place of abode of an eligible applicant prior to January 1 of the exemption year. To qualify for exemption:
a. Upon initial application the applicant must have been a resident of the State of Alaska for the entire year prior to the exemption year; and
b. In each subsequent year the property must be owned and occupied as the primary residence and permanent place of abode for at least 185 days prior to January 1 of the exemption year; and
c. Prior to January 1 of the exemption year:
i. Separated from the Military Service of the United States under conditions which are not dishonorable and whose disability was incurred or aggravated in the line of duty in Military Service of the United States, and whose disability is rated as
50 percent or more by the branch of service in which that person served or by the U.S. Department of Veterans Affairs; or
ii. Served in the Alaska Territorial Guard, whose disability was incurred or aggravated in the line of duty while serving in the Alaska Territorial Guard, and whose disability is rated as
50 percent or more.
d. A widow or widower of a person qualified for a disabled veteran tax exemption in a previous assessment year shall be deemed eligible to apply if the widow or widower is a resident who timely meets the residency, ownership and occupancy requirements applicable to the exemption for a disabled veteran prior to January 1 of the year for which the exemption applies.
e. Only one exemption under section D. may be granted for any residence in any assessment year.
i. If two or more persons are eligible for an exemption for the same residence, it is the responsibility of the parties to determine who is to receive the benefit of the exemption.
f. If the property is occupied by a person other than the eligible applicant and their spouse and minor children, this exemption applies only to the portion of the property occupied by the eligible applicant and their spouse and minor children as primary residence and permanent place of abode.
g. After a disabled veteran exemption is granted, an application for successive tax years is not required if there is no change in ownership, in residency or permanent place of abode, status of disability, or other factor affecting qualification for the exemption.
i. A disabled veteran who has less than a permanent disability may submit an official disability percentage letter each year prior to March 15.
ii. The assessor may require written proof or an updated letter on the official disability percentage on a case-by-case basis under this section at any time.
iii. It shall be the responsibility of every person who obtains an exemption under this section to notify the assessor of any change in ownership, property use, residency, permanent place of abode, status of disability or other factor affecting qualification for the exemption.
iv. Failure to timely notify the assessor within 30 days of a change in the official disability percentage determination affecting qualification for the exemption is a violation of code and a violation of the public trust. Upon the assessor's determination that a disabled veteran who has less than a permanent disability did not timely report a change in the status of disability, the exemption shall be nullified and deemed denied retroactively for every year in which an annual official disability percentage letter was not submitted by the disabled veteran verifying eligibility for the exemption. This remedy is in addition to all penalty and enforcement provisions applicable under section
1.45.010.
h. If the final disability rating required for exemption under this subsection is not determined until after the period of timely filing for exemption has expired, the assessor may waive the claimant's failure to make timely application and accept the application as timely filed for a prior calendar year, only if the applicant files the application for exemption with the assessor within 30 days of applicant's receipt of the final disability rating.
i. For the purposes of waiver of claimant's failure to make timely application under this subsection, the chief financial officer is authorized to grant a waiver after denial by the assessor.
3. Nonprofit religious, charitable, cemetery, hospital or educational exemption.
a. Property used exclusively for nonprofit religious, charitable, cemetery, hospital or educational purposes is exempt from taxation under this chapter for the calendar year in which application is timely filed, if the assessor or designee determines the application demonstrates the property qualifies for exemption under Alaska Statutes.
b. The applicant organization shall provide the following information to the assessor or designee to support a determination of exempt status:
i. The articles of incorporation.
ii. Documentation to support the organization's not-for-profit status (e.g., 1RS § 501(c)(3) determination letter, or equivalent).
iii. Description of the use of the property and consistency with the requested exemption.
iv. Contracts of any type describing or memorializing use of the property by a person or entity other than the applicant organization.
v. Description of any remuneration received by the applicant organization including:
(A) Any property, or portion of property, from which rentals or income are derived.
(B) Actual operating expenses, excluding debt service or depreciation.
vi. Where property is leased by the organization to other entities, financial statements for the past tax year including income and expense reports, and description of any debt service or depreciation included in the financial statements for the property.
vii. For property used for an educational purpose, the detail of course curriculum and classroom space.
viii. For property used as a religious residence, the detail of the resident's ordination, commission or license (according to the standards of the religious organization), and proof of resident's employment by the religious organization as its minister.
c. The municipal assessor or designee may request additional information prior to its determination, as reasonably necessary to determine the exempt status of a property in accordance with municipal code and regulations and state law.
d. Annual certification and reporting requirements.
i. All change of ownership or use shall be reported to the assessor within 30 days of the change.
ii. Unless specifically requested in the discretion of the assessor for audit, cause, annual or routine review, annual certification is not required after an exemption has been approved under this subsection
D.3 for property used exclusively for nonprofit religious, charitable, cemetery, or educational purposes, if there is no change in ownership or use.
iii. Hospital property approved for exemption requires annual certification.
E. Municipal exemptions.
1. Residential real property exemption. Forty percent of the assessed value of residential real property, up to a maximum of $75,000.00 of assessed value, shall be exempt from property taxation if:
a. Upon initial application, the eligible applicant must have been a resident of the State of Alaska for the entire year prior to the exemption year; and
b. The property has been owned and occupied as the primary residence and permanent place of abode of an eligible applicant for at least 185 days in the year prior to January 1 of the exemption year.
c. In each subsequent year, the property shall be owned and occupied as the primary residence and permanent place of abode of the eligible applicant for at least 185 days in the year prior to January 1 of the exemption year.
d. The residential real property exemption may be combined, in whole or in part, with an exemption provided in section
12.15.015D above.
e. An owner-occupied unit in a multi-family housing structure is eligible for the exemption as long as the structure is used as the eligible applicant's primary residence and permanent place of abode for at least 185 days in the year prior to January 1 of the exemption year.
f. Only the owner of record shall file the application for an exemption under this section.
g. An appeal of a decision by the assessor to deny a residential real property exemption is not subject to administrative review. An appeal from denial of a residential real property exemption shall be filed with the Superior Court, Third Judicial District, Alaska.
i. Only the owner of record may appeal an exemption denial under this subsection; and
ii. An appeal must be filed within 30 days of receipt of written notice from the assessor of such denial.
h. The deadline for filing an application for the residential real property exemption shall be strictly enforced and cannot be waived.
2. Community purpose exemption. In order to qualify for a community purpose exemption:
a. An applicant shall be duly organized for not-for-profit;
b. The organization's property is used exclusively for community purposes;
c. Any income derived from rental of property shall not exceed the actual cost to the owner of the use by the renter; and
d. Community purpose property is:
i. Property dedicated to use by the general public and provides a benefit to the community as a whole; or
ii. Vacant land owned by a single nonprofit organization exclusively for uses which qualify for exemption under AS
29.45.030.
(A) Vacant land qualifies for an exemption only if it is placed in use within two years from January 1 of the first tax year for which an application is filed.
(1) Any vacant land which initially qualifies for an exemption under this section, but which is not placed in use within two years from January 1 of the first tax year, for which an application is filed, shall be subject to taxation in each tax year, retroactive to the first tax year for which the exemption was granted.
(B) No single organization shall receive more than four (4) exempt parcels, and the exemption for any one (1) parcel shall not exceed the average assessed value of a single, similarly zoned property, as determined by the assessor on an annual basis.
(C) The assessed value of ail vacant land for which the taxpayer claims this exemption shall be aggregated with the assessed value of all other vacant land for which another claims this exemption and in which the taxpayer has any ownership or effective controlling interest of any kind, either direct or indirect, and regardless of whether such interest is legal, equitable, prospective, anticipatory, future, contingent or not in writing.
e. Actual costs are costs necessary for operating expenses, excluding only debt service or depreciation.
f. To determine the exempt status of property under this subsection, the applicant organization shall provide the following information to the assessor or designee:
i. The articles of incorporation.
ii. Documentation to support the organization's not-for-profit status (i.e., IRS § 501(c)(3) determination letter, or equivalent).
iii. Description of the use of the property and consistency with the requested exemption.
iv. Contracts of any type describing or memorializing use of the property by a person or entity other than the applicant organization.
v. Description of any remuneration received by the applicant organization including:
(A) Any property, or portion of property, from which rentals or income are derived.
(B) Actual operating expenses, excluding only debt service or depreciation.
vi. Financial statements for the past tax year including income and expense reports, and description of any debt service or depreciation included in the financial statements for the property.
vii. Under this subsection, there shall be no proration of taxes for exemptions. Properties qualifying for an exemption shall be in use under the exempt purpose as of January 1 of the year for which the exemption is granted.
viii. The municipal assessor or designee may request additional information prior to its determination, as reasonably necessary to determine the exempt status of a property in accordance with Municipal Code and regulations and state law.
3. Military service widow and widower exemption. The first $150,000.00 of assessed value of real property is exempt from taxation if it has been owned and occupied as the primary residence and permanent place of abode of an eligible widow or widower prior to January 1 of the exemption year.
a. The applicant must be the surviving spouse of a person whose death occurred prior to January 1 of the exemption year, during United States military service, under conditions which are not dishonorable;
b. Upon initial application the applicant must have been a resident of the State of Alaska for the entire year prior to the exemption year;
c. In each subsequent year the property must be owned and occupied as the primary residence and permanent place of abode for at least 185 days prior to January 1 of the exemption year; and
d. This exemption shall expire as of January 1 of the year following the date of subsequent marriage.
4. Charter school use exemption for schools under contract with the Anchorage School District. Privately owned real property used as a charter school established under AS
14.03.250 is exempt from taxation under this chapter for the calendar year in which application is timely filed by March 15 of the exemption year, if the assessor or designee determines qualifications for the exemption are met.
a. The application must demonstrate the charter school is established under AS
14.03.250 and each of these requirements is in place by January 1 of the exemption year:
i. The school is under contract with the Anchorage School District as a charter school;
ii. The privately owned real property is improved with building space under lease or rental agreement for charter school use as of January 1 of the exemption year;
iii. The lease or rental agreement, with any supplemental documentation, demonstrates the monetary benefit of the charter school tax exemption is fully realized by the charter school. By way of example, supporting supplemental documentation could include affidavit, addendum, or rebate documentation acknowledged by the charter school.
b. The charter school use exemption applies only to property in exclusive control and use by the charter school. The assessor or designee shall calculate the exemption based on the square footage rented or leased by the charter school.
c. A copy of the lease or rental agreement shall be filed with the application and the application submittals shall describe the premises with sufficient specificity to allow apportionment if the entire property is not designated for charter school use.
d. An exemption approved under this subsection
E.4 for charter school use expires upon expiration of the lease or termination of rental agreement for charter school use.
e. It is the applicant's responsibility to notify the assessor of any change in ownership, charter school property use, or other factor affecting qualification for the charter school use exemption.
f. During the term of the lease or rental agreement on file with the approved application, an annual certification is not required if there is no change in ownership, qualified charter school use, or other factor affecting qualification of the privately owned real property for the charter school use exemption.
g. The assessor or designee may for audit, cause, annual or routine review require written proof at any time, or may require annual certification of qualification for the charter school use exemption.
5. Restoration or replacement of a building more than 15 years old. The assessed value of a real property is, subject to subsection
E.5.d, exempt from taxation for the duration set out in subsection
E.5.c, beginning in the year following approval by the assessor, or the assessor's designee, of an application demonstrating that the eligibility criteria set out in subsection
E.5.a have been met. This exemption is only available when authorized by Alaska Statutes chapter
29.45.
a. Eligibility criteria. A property owner qualifying for the exemption set out in subsection
E.5 shall:
i. Own real property at least partially comprised of an existing building at least 15-years old, with an assessed value that makes up a majority of the portion of the assessed value of the real property that is not attributable to land value,
ii. Have received all building and land use permits necessary to restore the building or to remove and replace the building with a new building,
iii. Use the valuation computations applicable in determining permit fees under section 23.10.104 to demonstrate the total cost to complete the project is at least 150 percent of the assessed value of the building being restored or replaced, and
iv. Submit a qualifying application to the assessor or the assessor's designee prior to beginning work to remove the existing building.
b. Exclusions. Restoration, replacement or construction of the following buildings does not create eligibility for this tax exemption:
ii. Temporary or seasonal use structures,
iii. Buildings within the Anchorage Building Safety Service Area exempt from obtaining a building permit,
iv. Buildings outside the Anchorage Building Safety Service Area exempt from obtaining a certificate of zoning compliance under AMC Section
21.03.060, and
v. Buildings of Group U use or occupancy, as defined by title 23.
c. Duration of exemption.
i. If the existing building to be restored or removed and replaced was built more than 45 years prior to the date of an approved application, the tax exemption granted by subsection
E.5 shall be for three years.
ii. If the existing building to be restored or removed and replaced was built less than 45 years prior to the date of an approved application, but more than 30 years prior to the date of an approved application, the tax exemption granted by subsection
E.5 shall be for two years.
iii. If the existing building to be restored or removed and replaced was built less than 30 years prior to the date of an approved application, but more than 15 years prior to the date of an approved application, the tax exemption granted by subsection
E.5 shall be for one year.
d. Taxes due if restored or new building with an assessed value of at least 150 percent is not timely built. Taxes abated by operation of subsection
E.5 shall become due and payable if,
i. By the sixth December 31 following application approval, a certificate of occupancy or conditional certificate of occupancy under section 23.10.107, or for projects outside the Anchorage Building Safety Service Area, a certificate of zoning compliance under section
21.03.060, has not been issued for a restored or new building on the real property, constructed in accordance with all applicable building and land use permits, and having a valuation determined in accordance with section 23.10.104 that is at least 150 percent of the assessed value of the building proposed for restoration or replacement in the approved application; or
ii. A building or land use permit submitted with the application expires or is revoked and no restoration or replacement permit is obtained and a copy submitted to the assessor or the assessor's designee within 360 days.
e. Application procedure. Applicants for the tax exemption authorized in subsection
E.5 shall submit an application, on a form specified by the assessor or the assessor's designee, containing:
i. The legal description and parcel number designation of the real property for which the exemption is being sought,
ii. The assessed value and age of all buildings on the real property, and the estimated value of each separate building when there are multiple buildings,
iii. A copy of all building and land use permits obtained to restore or remove and replace an existing building on the real property,
iv. An agreement and acknowledgement that taxes exempted upon approval of the application will become due and payable if by the sixth December 31 following approval of the application, a certificate of occupancy or conditional certificate of occupancy under section 23.10.107, or for projects outside the Anchorage Building Safety Service Area, a certificate of zoning compliance under section
21.03.060, has not been issued for a restored or new building on the real property, constructed in accordance with all applicable building and land use permits, and having a valuation determined in accordance with section 23.10.104 that is at least 150 percent of the assessed value of the building proposed for restoration or replacement in the approved application, and
v. Such other information as the assessor may require.
6. Property tax exemption for certain subdivided property. The increase in assessed value directly attributable to the subdivision of a single parcel of property into three or more residentially zoned lots and any improvements made to the property necessitated by its subdivision shall be exempt from municipal property taxes, for a maximum of five years. This exemption is subject to the following conditions and restrictions:
a. Except where the assessor determines good cause exists to do otherwise, the assessed value exempted by operation of this subsection shall, for each lot or tract created by the subdivision, be calculated as follows:
Current assessed value of the lot or tract multiplied by a term equal to one minus a fraction whose numerator is:
The last assessed value of the original parcel before subdivision and whose denominator is the sum of the first assessed values of all tracts and lots created by the subdivision all as depicted below:
Current Assessed Value of Lot or Tract | * | (1 — | Last assessed value of original parcel before subdivision | ) |
Σ First assessed value of each lot and tract after subdivision |
b. "Improvements made to the property necessitated by its subdivision" is limited to improvements required by title 21 of this Code.
c. The exemption shall only apply to property for which a subdivision plat was recorded after the adoption of this ordinance.
d. A signed application on a form approved by the Municipal Assessor must be submitted prior to March 15 of the year the exemption is requested. The applicant must provide all relevant information and documents requested by the Municipal Assessor's Office.
e. The exemption shall terminate for each lot when:
i. The lot's ownership is transferred;
ii. A residential or commercial structure has been completed on the lot, and a certificate of occupancy or a conditional certificate of occupancy has been issued; or
iii. Taxes have been exempted for the maximum five-year period.
7. Volunteer firefighters and providers of emergency medical services exemption. $10,000.00 of assessed value of residential real property owned and occupied by a person who is a volunteer firefighter, emergency medical technician, or paramedic shall be exempt from taxation. To qualify for this exemption the following conditions must be met:
a. Upon initial application prescribed by the assessor, the eligible applicant must have been a resident of the State of Alaska for the entire year prior to the exemption year;
b. In each subsequent year, the property must be owned and occupied as the primary residence and permanent place of abode for at least 185 days prior to January 1 of the exemption year; and
c. As of January 1 of the exemption year, the applicant must be certified as:
i. A current and active volunteer the Chugiak or Girdwood fire departments; and
ii. If providing volunteer firefighting services, be certified as a firefighter by the Alaska Department of Public Safety; or
iii. If providing volunteer emergency medical services, be certified or licensed under AS
18.08.082 as an EMT1 or higher.
d. The fire chief for each department shall be responsible for certifying that the volunteer has met the criteria established above.
e. If two or more individuals are eligible for an exemption for the same property, not more than two exemptions may be granted.
f. This exemption may be granted in conjunction with other exemptions.
8. Farm use land tax exemption. Privately owned farm structures as well as any real property used as farm land, for farming activity, or purposes directly related to farming activity is exempt from taxation under this chapter for the calendar year, if the assessor determines that the qualifications for the exemption are met.
a. The applicant must demonstrate each of these requirements is in place by January 1 of the exemption year:
i. The farm land or farm structure must be owned or leased by a person that is actively engaged in farming;
ii. The owner or lessee must sell at least $2,500.00 of agricultural products produced from the land during the tax year and file an Internal Revenue Service Schedule F (Form 1040) with the United States Internal Revenue Service; and
iii. The farm land or farm structure must be used for:
(A) The growing, storage, or processing of grains, fruits, vegetables aquatic farm products, or other crops;
(B) Sheltering, stabling, or milking the owner's or lessee's dairy animals, poultry, or livestock; or
(C) The storage or processing of:
(2) Livestock, poultry, or other animals used in the owner's or lessee's farming activity;
(3) Milk or milk products produced by the owner's or lessee's farming activity; or
b. In the event that an owner or lessee of farm use land does not sell $2,500.00 of agricultural products produced from the land during a tax year because of circumstances beyond the control of the owner or lessee, the owner may secure the exemption under this subsection if the farm use land qualified for the exemption on for the three preceding tax years. In this subsection, "circumstances beyond the control of the owner or lessee" includes crop failure or physical injury that prevents the owner or lessee from conducting farming activity.
F. Administrative review of denial of exemption.
1. If an application for exemption under this section
12.15.015 is denied, the assessor or designee shall state the reason for the denial in written notice to the owner of record.
2. A denial by the designee is subject to administrative review by the assessor if written request from the owner of record is received by the assessor no later than 30 days after the denial.
3. Only an owner of record may request administrative review of the denial of an exemption.
4. For purposes of computing time, the date of mailing the written notice shall be deemed the date of the denial and the government postmark date shall be deemed the date of receipt by the assessor of the request for administrative review.
G. Judicial appeal of denial of exemption.
1. Only the owner of record may appeal a decision by the assessor to deny an exemption under this section to the Superior Court, Third Judicial District, Alaska.
2. An appeal of the assessor's denial of an application for exemption under this section
12.15.015 must be filed with the Superior Court within 30 days of the assessor's denial.
3. For purposes of computing time, the date of mailing by the assessor, as shown by the U.S. Postal Service postmark, shall be deemed the date of the assessor's denial.
(AO No. 86-211(S-1); AO No. 88-158; AO No. 92-56; AO No. 94-228(S-2), § 1, 2-7-1995; AO No. 95-199, § 1, 1-1-1996; AO No. 97-146, § 1, 1-1-1998; AO No. 2003-149, § 1, 11-4-2003; AO No. 2008-18, § 1, 2-12-2008; AO No. 2009-133(S-1), § 2, 1-12-2010; AO No. 2011-16, § 2, 2-1-2011; AO No. 2011-37(S), § 1, 4-12-2011; AO No. 2011-108(S), § 1, 11-22-2011, retro eff. 1-1-2010; AO No. 2012-1, § 2, 4-3-2012; AO No. 2014-150(S), § 1, 2-3-2015; AO No. 2016-118(S), § 1, adopted 12-20-2016; AO No. 2017-154, § 2, 12-19-2017; AO No. 2019-102, § 1, 9-10-2019; AO No. 2020-96, § 4, 9-1-2021; AO No. 2022-75(S), § 2, 1-1-2023; AO No. 2024-38, § 1, 1-1-2025; AO No. 2025-62(S), § 1, 1-1-2026)