Kenai Peninsula Borough
Habitat Protection Tax Credit Program

The Kenai Peninsula Borough Habitat Protection Tax Credit Program provides landowners a tax credit as partial reimbursement for habitat protection and restoration projects within 150 feet of the anadromous water bodies protected under the KPB Habitat Protection District.

What kinds of projects qualify?

The following projects qualify for the tax credit:

Gratewalks and boardwalks
Cabled spruce trees
Floating docks
Hydrocarbon spill prevention and reduction measures
Bank habitat restoration
Bridges and spans

How much is the credit?

For the first three consecutive tax years following completion of the project, the borough will provide a credit of up to 50% of the land tax assessment or the cost incurred in the project, whichever is less. The tax credit is not transferable should the property be sold. This is a Kenai Peninsula Borough credit and it does not apply to any city tax portion.

How and when do I apply?

There is a 2-part application process:

Part 1: Prior to beginning construction of a project, the property owner must submit Part One of the tax credit application for pre-qualification approval.

Part 2: Upon completion of a project, the property owner must submit Part Two of the application as well as copies of receipts accumulated in conjunction with the project.

Click here to download the application (requires Adobe Acrobat Reader).
This application is a writable PDF that can be filled out on your computer and then printed for your signature.

Kenai Peninsula Borough
Habitat Protection Tax Exemption Program

The Kenai Peninsula Borough Habitat Protection Tax Exemption Program provides landowners a tax exemption for all or part of the increased assessed value of property when the increase is due to habitat protection and restoration projects within 150 feet of anadromous water bodies protected under the KPB Habitat Protection Ordinance.

What kinds of projects qualify?

The following projects qualify for the tax exemption:

A. Gratewalks and boardwalks meeting specifications under the KPB code (KPB 21.18.070(B)4).

B. Spruce trees cabled parallel to the river bank as a buffer between the water and the bank.

C. Stairways, steps and ladders meeting specifications established in KPB 21.18.070(B)5.

D. Floating docks issued the necessary permit or permits to build so long as the completed dock conforms to the standards applicable to the issuance of permits by permitting agencies.

E. Projects which prevent or reduce the likelihood that petroleum products, including petroleum products in water run off from roads, will enter the rivers. Where applicable, such projects must conform to any federal or state standards to be eligible for the tax credit.

F. Bank restoration, bank protection or habitat restoration projects that protect the river’s habitat or restore habitat provided the project complies with all conditions, regulations and approvals imposed by local, state or federal agencies.

For how long is my project exempt from the increased tax assessment?

Exemptions continue for up to four years from the date the improvement is completed, or from the date of the approval for the exemption from the local assessor, whichever is later. The tax exemption is not transferable should the property be sold. This is a Kenai Peninsula Borough exemption and it does not apply to any city tax portion.

How and when do I apply?

Complete and submit an application on or before January 15 of the assessment year for which the exemption is sought. The exemption will automatically continue for four years without re-application.

Applications should be submitted to:

Kenai Peninsula Borough
Assessing Department
144 N. Binkley
Soldotna, AK 99669

Click here to download the application (requires Adobe Acrobat Reader).
This application is a writable PDF that can be filled out on your computer and then printed for your signature.


For more information, contact the Kenai River Center at (907) 260-4882.