Tax Credit

The KPB 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?

  • Elevated, light-penetrating structures (walkways, bridges, stairs)
  • Fish cleaning stations 
  • Cabled spruce tree revetments
  • Floating docks
  • Hydrocarbon spill prevention and reduction measures
  • Bank restoration, bank protection, or habitat restoration
  • Removal of structures within the 50-foot Habitat Protection District

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 KPB credit and it does not apply to any city tax portion.

How and when do I apply?

This is a two-part process:

  1. Prior to beginning construction, you will apply for your permits with a Multi-Agency Application. On this application you will also submit your estimated costs for the project to pre-qualify your tax credit. 
  2. Upon completion of a project, you must then submit the Habitat Tax Credit & Exemption form on or before January 15, as well as copies of receipts from your project costs. 

Tax Exemption

The KPB 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:

  • Elevated, light-penetrating structures (walkways, bridges, stairs)
  • Fish cleaning stations 
  • Cabled spruce tree revetments
  • Floating docks
  • Hydrocarbon spill prevention and reduction measures
  • Bank restoration, bank protection, or habitat restoration

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 KPB exemption and it does not apply to any city tax portion.

How and when do I apply?

Complete and submit the Habitat Tax Credit & Exemption 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 the River Center.

The AK Department of Fish and Game (ADF&G) and the US Fish and Wildlife Service (USFWS) have cooperatively developed a Cost-Share program to help riverside property owners protect riverbanks and fish habitat on Kenai Peninsula rivers. Applicants whose projects are accepted can receive reimbursement for up to 50% of the cost of their project.

ELP

An Elevated Light Penetrating ELP Platform provides fishing access while protecting a riverbank.

The Importance of Protecting Riverine Habitat

Erosion, deposition and changes in course are natural events in a river's life cycle. However, human activities can alter the rate at which these events occur. Erosion in particular can cause problems when it occurs more rapidly than it would in an undisturbed system. Landowners can lose valuable property, fish lose critical habitat, and sediments deposited in river bottoms can prevent fish eggs from hatching.

To help protect private property and fish habitat, the Cost-Share program works with applicants to develop bank protection and restoration projects. Persons interested in applying for the program submit an application packet that includes drawings and written descriptions of the proposed project, cost estimates, and photographs of the riverbank.

Projects are selected based on their value in sustaining, restoring, or creating fish habitat. Projects must use methods that not only provide for bank stabilization and rehabilitation but also sustain or improve fish and wildlife habitat. Examples of successful projects include, but are not limited to:

  • Bank stabilization techniques including rootwads and cabled spruce trees
  • Protecting existing bank vegetation using elevated walkways and stairs
  • Removing structures such as jetties and bulkheads that are detrimental to salmon habitat

Applications are generally accepted between June and September 30 the year before construction is proposed to begin. All applications are reviewed, and agency personnel conduct field visits and consultations with applicants to discuss the project goals, scheduling, and possible project revisions to optimize restoration efforts. Selection is generally made by the end of January and Cooperative Agreements between landowners and USFWS are drawn up. Permits are issued after the Cooperative Agreements have been signed.

No purchase of project materials or construction may occur under this funding until the Cooperative Agreement is signed by both parties and all applicable permits have been issued.

Projects not selected for the Cost Share Program can still go forward as long as they receive all applicable permits. Regardless of whether or not projects are included in the Cost Share Program, they may be eligible for the Kenai Peninsula Borough's Tax Credit Program or Tax Exemption Program.

Current year application 

Visit ADF&G's Kenai Peninsula Cost-Share Program

Visit USFWS's Kenai Peninsula Habitat Restoration

You can also contact Alaska Department of Fish & Game in Anchorage, This email address is being protected from spambots. You need JavaScript enabled to view it. at 907-267-2403 

Riverbank protection and restoration is one of the most important things you, as a landowner, can do to protect both your property investment and the health of Kenai Peninsula rivers. Several programs are available to help property owners with the costs of habitat protection and restoration projects. Some projects may be eligible for more than one program. To learn whether your project qualifies for a particular program, contact the agency or office that administers it.

The AK Department of Fish and Game (ADF&G) and US Fish and Wildlife Service (USFWS) have developed a Cost-Share Program to help riverside property owners protect riverbanks and fish habitat on Kenai Peninsula rivers. Applicants whose projects are accepted can receive reimbursement for up to 50% of the cost of their project. Click here to learn more about the Cost Share Program.


The USFWS Fish Passage Program was established to improve fish access to historical habitat. This program works with local landowners, communities and partner agencies to restore natural flows and fish migration. The Fish Passage Program provides technical assistance and federal funds to remove, replace, or retrofit culverts, weirs, abandoned dams, or other structures that impede fish movement. The program also supports surveys of fish barriers within important watersheds. To learn more about the USFWS Fish Passage Program, click here.


The Kenai Peninsula Borough recognizes the contribution property owners make to the health of Kenai Peninsula rivers when they undertake riverbank protection and restoration projects. To assist property owners, the Borough has established two programs to help property owners with the cost of such projects.

The KPB Habitat Protection Tax Credit Program provides landowners a tax credit as partial reimbursement for habitat protection and restoration projects within 150 feet of the salmon streams protected under the KPB Habitat Protection Ordinance. Click here to learn more about the Tax Credit Program.

The KPB 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 the salmon streams protected under the KPB Habitat Protection Ordinance. To learn more about the Tax Exemption Program, click here.


The Wildlife Habitat Incentives Program (WHIP) is a program of the USDA Natural Resource Conservation Service. WHIP is a voluntary program for private landowners and local and state land managers who want to develop, improve or restore fish and wildlife habitat. WHIP provides both technical assistance and financial support to help establish and improve fish and wildlife habitat on non-federal lands. NRCS can assist landowners with up to 75 percent cost-sharing to improve fish and wildlife habitat. Federal or state wildlife agencies or private organizations may provide additional funding or expertise to help complete a project. To learn more about the Wildlife Habitat Incentives Program, click here.