Senior Citizen Tax Benefits
Senior Sales Tax Exemption & Rebate Program
Senior Citizen Sales Tax Exemption
Individuals aged 65 years or older who are residents of Juneau may apply for a Senior Sales Tax Exemption card. The exemption applies to SNAP-eligible food, electricity, heating fuel, CBJ water utilities, and garbage collection/landfill services. A Senior Sales Tax Exemption card also serves as a Capital Transit bus pass. To obtain a Senior Citizen Exemption Card you must complete the Application for Sales Tax Exemption Card and bring it to the City and Borough of Juneau’s Sales Tax Office. The cost for the Senior Citizen Exemption card is $20.00 per card. Additional documentation is also required. Contact the Sales Tax Office at (907) 586-5215 x4901 if you have any questions.
Senior Citizen Sales Tax Hardship Rebate
The Hardship Sales Tax Rebate offers eligible applicants an annual rebate of sales taxes paid at the time of purchase on items that are not eligible for sales tax exemption under the Senior Citizen Sales Tax Exemption program. In order to qualify for the Hardship Sales Tax Rebate, applicants must possess a valid CBJ Senior Sales Tax Exemption Card and have a gross income at or below 250% of the most current U.S. Federal Poverty Guidelines for the State of Alaska. Gross income includes all taxable and nontaxable income. Applications are due by June 30, and rebates are sent out by September 30. Applications for the current year will be available in March. Contact the Sales Tax Office at (907) 586-5215 x4901 if you have any questions.
Senior Citizen Real Property Tax Exemption
If you are 65 on or before December 31 of the preceding year you may be eligible for a senior citizen real property tax exemption up to the first $150,000 of assessed value. You must own and occupy your residence and you must be eligible for the Permanent Fund Dividend. New applicants must complete the Senior Citizen/Disabled Veteran Real Property Tax Exemption Application and return it to the City and Borough of Juneau Assessor’s Office on or before March 31 of the year they will first be eligible. Contact the Assessor’s Office at (907) 586-5215 x4906 for more information.
Disabled Veteran Real Property Tax Exemption
If you are a disabled military veteran with a VA disability rating of 50% or greater, you may be eligible for a disabled veteran real property tax exemption up to the first $150,000 of assessed value. You must own and occupy your residence and you must be eligible for the Permanent Fund Dividend. New applicants must complete the Senior Citizen/Disabled Veteran Real Property Tax Exemption Application and return it to the City and Borough of Juneau Assessor’s Office on or before March 31 of the year they will first be eligible. Contact the Assessor’s Office at (907) 586-5215 x4906 for more information.
Real Property Tax Hardship Exemption
An additional CBJ optional exemption for Senior Citizens and Disabled Veterans is the Real Property Hardship Exemption. To qualify for the Hardship Exemption you must file an annual application CBJ Hardship Exemption Application, be receiving the Senior Citizen/Disabled Veteran Exemption (above), and 2% of your gross household income must be less than your property tax liability. Gross household income includes all members of the household and includes taxable and nontaxable income. For example, if your tax liability is $1,800 and 2% of your household income is $1,000, then your total tax liability would be reduced to $1,000. The deadline to submit this application to the Assessor’s Office is on or before April 30. Contact the Assessor’s Office at (907) 586-5215 x4906 for more information.