Senior Citizen Sales Tax Refund

Senior Citizen Sales Tax Refund

If you are 65 years of age on or before March 31st, you may be entitled to receive a sales tax refund in the amount of $400.  Detailed eligibility information is below.  An application must be filed with the Clerk’s Office between January 1 and March 31 of each year.  Claims for refund filed after March 31st will be denied. For more information about the senior citizen sales tax refund, contact the City Clerk's Office at 581-1251.

Unalaska Code of Ordinances, § 6.40.050(C):

Senior Citizen Refund

Natural persons of at least sixty- five (65) years of age on or before March 31 of each year shall be entitled to receive a yearly sales tax refund in the amount of four hundred dollars ($400).

(1)   To be eligible for the refund, the consumer must be sixty-five (65) years of age or older by March 31 of each year, be  a  resident of the City for at least thirty (30) days prior to their application, and file a timely application for refund with the City. The application form may require the consumer-applicant to provide proof of age and of residency, along, with other information reasonably necessary to administer this refund. The claim for refund may be made only by filing a timely application with the City Clerk.

(2)   An application for a senior citizen refund must be filed with the City between January 1 and March 31 of each year. Claims for refund filed after March 31 of each year shall be denied.

(3)   Any eligible applicant who has a delinquent account of any kind with the City shall not be entitled to receive their refund directly. The City shall, instead, apply the refund to the delinquency.  Only once the delinquency is paid may any surplus refund be directed to the eligible recipient.

(4)   “Resident of the City,” for the purposes of this subsection, means a person who is physically present in the City with the intent to remain indefinitely in the City and to make a home in the City. The individual must also have maintained a principal place of abode in the City for at least thirty (30) consecutive days immediately preceding the date of application for a refund. A person demonstrates the intent required under this section through establishing and maintaining customary ties indicative of residence in the City and through the absence of those ties elsewhere. Physical presence in the City is not, by itself, sufficient to establish residency.

(5)   Applicants shall prove residency in Unalaska by providing to the City Clerk evidence of either current voter registration in the State of Alaska, at an address in Unalaska, or evidence of approved eligibility for the State of Alaska Permanent Fund Dividend for the current year, at an address in Unalaska. At the City Clerk’s discretion, other proof of residency in Unalaska may be accepted.