Williams v. Ketchikan Gateway Borough

Appellant Fredrick Williams appealed the superior court's decision affirming the Ketchikan Gateway Borough's ruling that a house was not exempt from Ketchikan Gateway Borough taxation. In 2002 Williams received a grant to rebuild his house from the Bureau of Indian Affairs Housing Improvement Program. Because Williams has owned the home for ten years, the repayment amount annually decreased by ten percent of the original amount, resulting in no repayment for a transfer occurring 20 years or more after Williams received the grant. Williams executed a deed of trust securing the federal government's right to repayment under the grant. Williams claimed that under the grant and the deed of trust, "[t]he federal government own[ed] . . . the $115,000 it took to build the home," and that Williams was therefore exempt from paying property taxes on it. On appeal, the superior court rejected this argument, upholding the Ketchikan Gateway Borough's view that the deed of trust securing the grant did not divest Williams of the ownership interest in his real property. The Supreme Court agreed with the superior court's conclusion and affirmed and adopted its decision. View "Williams v. Ketchikan Gateway Borough" on Justia Law