Alaska Property Tax Rates, Exemptions & 2026 Calculator

Alaska Property Tax rates in 2026 average around 1.12%‑1.65% depending on borough, and the assessment uses 100% of market value for residential and commercial properties. The Alaska property tax assessment notice arrives each spring, listing the assessed value, the applicable mill rate, and any eligible Alaska property tax exemptions such as the homestead, senior citizen, or disabled veteran exemptions. Homeowners can input the assessed value into an Alaska property tax calculator to estimate their Alaska homeowner property tax bill, while landlords use the same tool for Alaska rental and Alaska commercial property tax projections. If the bill seems high, taxpayers may file an Alaska property tax appeal before the deadline noted on the assessment notice, often contacting the local assessor’s office by phone or email for guidance. Payment options include full payment, installment payments, or proration for new construction, with due dates posted on the borough’s tax portal.

Alaska property tax relief programs target seniors, veterans, and low‑income owners, offering the Alaska senior property tax exemption and the Alaska disabled veteran property tax exemption that reduce the taxable amount by up to $150,000. The Alaska property tax by borough varies widely; for example, the Mat-Su Borough mill rate sits near 10 mills, while urban Anchorage reports higher rates reflecting municipal services. Property owners with seasonal homes, vacant land, or timberland should verify specific Alaska property tax on second homes, Alaska property tax on vacant land, and Alaska property tax on timberland rules through the State Assessor’s online portal. Lien notices and foreclosure actions follow missed payments, but many jurisdictions provide a grace period and outreach before initiating Alaska property tax foreclosure. For any question, the State Assessor’s office can be reached at (907) 269‑4501 or state.assessor@alaska.gov.

Search Alaska Property Tax

Alaska property tax records are maintained at both the state and borough level. Because there is no single statewide property tax payment portal, most property owners must use their local borough, municipality, or city website to look up a bill, check the assessed value, claim an exemption, view the local mill rate, and pay taxes. State-level information is available through the Alaska Department of Commerce, Community, and Economic Development.

To find the right local portal, visit your borough or city’s official website and look for the assessor, finance, or treasurer page. The search process takes just a few minutes from start to finish. Follow the general steps below to pull a current record from a local property search portal.

1. Open your borough or city official website in a web browser.
2. Navigate to the assessor, property search, or property records page.
3. Pick the search field that fits your query, such as account number, owner name, or parcel address.
4. Type the matching value into the search box and press enter or click the search button.
5. Review the result list to find the correct parcel based on owner and address details.
6. Click the parcel link to open the full record, including assessed value, exemptions, and borough code.
7. Note the borough name, since mill rates, due dates, and payment options are set at the local level.

Because the state database only holds state-level values, payment portals, current mill rates, and appeal forms live on each borough or city website. Always confirm the local rules with the borough before paying or filing a dispute. The next sections explain the values, rates, exemptions, and steps an Alaska property owner needs to handle each year.

Alaska Property Tax Assessment Process

Each borough in Alaska handles property tax assessment on its own, but all follow the same basic pattern set by state law. The assessor values real property, personal property, and mobile homes at full market value as of January 1 of the tax year. After the valuation, the assessor mails or posts the assessment notice, which lists the new value, any exemption amount, and the deadline to appeal.

The Alaska property tax assessment notice arrives in the spring and tells the owner three key facts. First, the assessed value of the property after the assessor applied any changes. Second, the exemption amount, which can include the senior, disabled veteran, or other local exemption if the owner qualifies. Third, the appeal deadline, which is set by the local borough. Check the notice itself for the exact date, since appeal deadlines vary by jurisdiction.

What the Assessor Looks At

Residential assessments in Alaska use sales of similar homes in the same area. For commercial property, the assessor weighs income, expense data, and cost to build. Vacant land uses nearby land sales, while timberland or mineral rights use formulas set by state statute. Real property records on file with the state are also matched against the Recorder’s Office data, which tracks ownership changes through recorded deeds.

Mill Rates and Borough Variations

Alaska has no statewide property tax. Each borough and city sets its own mill rate, which is the amount of tax owed per $1,000 of assessed value. A mill equals one tenth of a cent, so 10 mills on a $200,000 home equals $2,000 in annual tax. Mill rates across Alaska can differ a great deal from one area to the next, so the same home value can lead to very different bills depending on location.

Below is a sample of how mill rates can differ between boroughs. The numbers below are not actual rates, and they are not pulled from any specific borough source. They are shown only to illustrate how rates can move up or down by area. Always confirm the current rate with your local borough or municipality before calculating a bill.

Rural boroughs often post lower mill rates, but they may offer fewer local services. Urban areas such as Anchorage and Juneau collect higher rates to fund larger service networks. The borough assembly or city council votes on the mill rate each spring, often during a public budget hearing.

Senior Property Tax Exemption in Alaska

The Alaska senior property tax exemption reduces the taxable assessed value of a home owned by a qualifying senior. To qualify, the owner must generally be at least 65 years old, have held the property for the required time under local code, and live in the home as the primary residence. The exemption amount can reach up to $150,000 of assessed value, depending on local code.

Each borough runs its own application process for the senior exemption. Many boroughs require a renewal every few years, while others allow automatic renewal until ownership changes. The local borough assessor website lists the borough forms, and the final approval comes from the local assessor. Required documents usually include an Alaska driver’s license or state ID, proof of age, and a recorded deed showing ownership.

Steps to Apply for the Senior Exemption

1. Pick up or print the senior exemption form from your local borough assessor.
2. Fill out the owner and property sections of the form.
3. Attach a copy of a valid Alaska ID showing your age and residency.
4. Include a copy of the recorded deed to confirm ownership and date of purchase.
5. Submit the form in person or by mail to the borough assessor’s office.
6. Wait for written approval before the next tax bill issues.

Disabled Veteran Property Tax Exemption

The Alaska disabled veteran property tax exemption offers a reduction similar to the senior exemption. Veterans with a service-connected disability rating from the U.S. Department of Veterans Affairs can apply for an exemption of up to $150,000 of assessed value. The exemption applies to the primary residence, and the veteran must own and live in the home as their main home.

To apply, the veteran files the disabled veteran exemption form with the borough assessor. Required documents typically include a VA rating letter showing the disability rating, proof of Alaska residency, and a copy of the recorded deed. The Matanuska-Susitna Borough lists a sample form online that asks for these same items. After approval, the exemption stays in place until ownership, residency, or disability status changes.

How to File a Property Tax Appeal

Any property owner who disagrees with the assessed value or exemption decision can file an Alaska property tax appeal. The appeal must be filed by the deadline printed on the assessment notice, which is set by the local borough. Late appeals are usually denied, so mark the date on a calendar as soon as the notice arrives.

The appeal process begins at the local borough level, often with a board of equalization. The board reviews evidence from both the assessor and the owner, then issues a decision. If the owner still disagrees, the next step is the Alaska Superior Court, where a judge can review the case under state property tax law.

Common Reasons for an Appeal

• The assessed value is higher than recent sale prices of similar homes.
• The property record shows incorrect size, age, or features.
• An exemption was denied when the owner meets the rules.
• The property suffered damage that lowers the market value.
• The assessor used the wrong land class or zoning category.

Owners should gather evidence such as a recent appraisal, sales of comparable properties, photos of property damage, or proof of an exemption. Many boroughs provide a simple appeal form that asks for the parcel number, the reason for the appeal, and the requested value. Mail or deliver the form before the deadline, and keep a copy for personal records.

Property Tax Payment Methods and Due Dates

Alaska boroughs set their own payment schedules. Most boroughs mail tax bills in late summer or early fall, with one main due date and a half-payment option. A half-payment plan lets owners pay half by the main due date and the second half a few weeks later. Missing the deadline can trigger a late fee and interest, so check the bill carefully as soon as it arrives.

Payment options differ by borough, but most accept several common methods. The table below shows the typical methods offered across Alaska boroughs.

Owners who buy or sell property during the year often need a proration. Proration splits the annual bill between buyer and seller based on the closing date. The closing agent or attorney usually handles proration, and the borough adjusts the next year’s records to reflect the new owner.

Residential vs Commercial Property Tax

The Alaska property tax system applies to both residential and commercial property, but the values are set with different methods. Residential property uses the sales of similar homes, also called the sales comparison approach. Commercial property often uses the income approach, which values the property based on rent it can earn. The mill rate, however, is the same within a borough for all property types unless a local ordinance sets a different rate for a special class.

Commercial property tax bills can be much higher than residential bills because commercial values are often higher. Rental property owners pay the same rate as other real property owners in the borough, but the income earned from the property does not change the assessment method. Vacant commercial land uses land sales, while improved commercial property uses both land and building values.

Property Types and How They Are Valued

• Single-family home: valued by recent sales of similar nearby homes.
• Condominium: valued by recent sales, with shared areas split by percentage interest.
• Multi-family rental: valued by income or sales, depending on local practice.
• Mobile home on owned land: valued as real property if the owner holds title to the land.
• Mobile home in a park: valued as personal property unless titled as real estate.
• Vacant land: valued by land sales, with adjustments for slope, access, and utilities.

Special Property Types and Tax Rules

Some property types in Alaska have their own tax rules. The list below covers common cases owners often ask about. For each type, the assessor uses a different value method, and some may qualify for special exemptions or deferrals.

Common Special Cases

• Second homes and vacation rentals: taxed as residential property, with the same mill rate as primary homes.
• Native corporation land: may be exempt from local property tax under federal and state rules.
• Military housing on base: usually exempt from local property tax by federal law.
• Historic properties: may qualify for a special valuation or a partial exemption if listed on a state or national register.
• Agricultural land: valued at its farm use, not its development value, if the owner meets farm income rules.
• Timberland: valued using a state formula based on species, volume, and access.

Mineral rights and commercial fishing property are treated separately from real property. The owner files a separate return each year, and the assessor values the rights based on production, sales, and other state-level data. Waterfront property follows the same rules as other residential property, but the land value may be higher because of view or access.

Property Tax Lien and Foreclosure

When a property tax bill goes unpaid, the borough places a lien on the property. The lien protects the borough’s right to collect the tax, and it can lead to foreclosure if the bill stays unpaid for several years. Most boroughs send several notices before starting the foreclosure process, and many offer a payment plan to help owners catch up.

The timeline for tax lien and foreclosure varies by borough. The table below shows a typical sequence based on Alaska practice. Check the local borough code for the actual rules in your area.

Owners facing financial trouble should contact the borough finance office as soon as a bill is missed. Many boroughs will set up a payment plan, defer part of the tax for seniors, or accept a partial payment to stop foreclosure. Ignoring the bill can lead to loss of the home, so quick action matters.

Calculating Your Property Tax Bill

The basic formula for a property tax bill in Alaska is simple. Multiply the assessed value by the mill rate, then divide by 1,000. After that, subtract any exemption amount from the assessed value before applying the mill rate. The final number is the annual property tax bill.

For example, a home with an assessed value of $300,000, a $150,000 senior exemption, and a mill rate of 10 mills would owe tax on $150,000. The math is 150,000 × 10 ÷ 1,000 = $1,500 for the year. Many online Alaska property tax calculators will do this math automatically once the user enters the assessed value, exemption, and mill rate.

Steps to Estimate Your Bill

1. Look up the current assessed value through your local borough or municipality property search portal.
2. Find the current mill rate published by your borough.
3. Subtract any exemption amount you qualify for from the assessed value.
4. Multiply the taxable value by the mill rate.
5. Divide the result by 1,000 to get the annual tax bill.

The same process works for Alaska rental property tax, Alaska commercial property tax, and Alaska vacant land tax. The key is to use the right exemption and the right mill rate for the property type. If the property is in a city that adds its own tax, the city rate is added on top of the borough rate.

Recording and Deed Information

All property transfers in Alaska should be recorded with the State of Alaska Department of Natural Resources Recorder’s Office. Recording a deed gives public notice of the new owner, which protects the owner and helps the assessor update the tax records. A property tax search that shows an old owner is usually a sign that the deed was not recorded, and the new owner should file it as soon as possible.

Recorded documents include warranty deeds, quitclaim deeds, easements, liens, and surveys. The Recorder’s Office keeps these records in a public database, which anyone can search. To look up a deed, visit the Recorder’s Office search page on the Alaska Department of Natural Resources website and follow the on-screen instructions.

1. Open the Alaska Department of Natural Resources Recorder’s Office search page.
2. Choose to search by name, document number, or recording date.
3. Type the matching value into the search box.
4. Review the list of documents that match the search.
5. Click the document link to view the scanned image and the recording data.
6. Save or print a copy of the deed for your own tax records.

Recording fees apply for new documents, and the Recorder’s Office can confirm the current fee schedule by phone. Once a deed is recorded, the new owner should give a copy of the deed and the recording number to the borough assessor. The assessor then updates the parcel record, and the next tax bill goes to the correct owner.

Mobile Homes, New Construction, and Property Tax

Mobile homes in Alaska fall into two tax classes. A mobile home on land owned by the same person is taxed as real property, and the assessed value includes both the home and the land. A mobile home in a rented park is usually taxed as personal property, and the owner pays a personal property tax bill each year. The two classes have different filing forms, so the owner should check the local assessor for the right paperwork.

New construction is valued as of the date the building is ready for use or the date it is occupied, whichever comes first. The assessor often prorates the first-year tax so the owner only pays for the months the building was in use. For example, a home completed in October would pay only a few months of tax in the first year, then a full year starting the next January. Builders and new owners should ask the borough about the proration rule when a certificate of occupancy is issued.

Property Tax on Rental and Investment Property

Alaska rental property tax follows the same rules as other real property, but landlords should plan for one extra step. Income from the rental does not change the assessed value, but expenses such as property tax can be deducted from rental income on the owner’s federal tax return. Keeping good records of the property tax bill is important for this reason.

Investment property owners in Alaska also need to track the mill rate, the exemption rules, and the appeal deadline each year. A small change in the mill rate can lead to a large change in the bill, especially for higher-value properties. Running a quick estimate with the property tax calculator each year helps landlords plan for the next budget cycle.

Alaska Property Tax Relief Programs

Beyond the senior and disabled veteran exemptions, Alaska offers other relief programs for property owners. Some boroughs offer a property tax deferral for low-income seniors, which lets the owner delay payment until the home is sold. Other boroughs offer a hardship deferral for owners who lose income due to a medical event. Each program has its own rules, so owners should check the local borough code for the exact terms.

Native corporation shareholders, low-income families, and disabled owners may also qualify for state-level help through Alaska housing assistance programs. The Alaska Senior Property Tax Relief Guide and the Alaska Housing Finance Corporation can connect owners with local programs that lower the tax bill. The state assessor’s website also lists links to borough-level relief programs as they are updated each year.

Common Tax Filing and Payment Issues

Owners who pay on time rarely face problems, but mistakes do happen. The list below covers the most common filing and payment issues seen across Alaska boroughs. Each issue has a simple fix if caught early.

• Lost tax bill: contact the borough to get a duplicate or check the online portal.
• Wrong owner on the bill: file the recorded deed with the assessor to update the record.
• Denied exemption: review the rules and file a new application or an appeal.
• Missed appeal deadline: ask the borough for a late appeal waiver if there was good cause.
• Escrow shortage: contact the mortgage servicer to adjust the monthly escrow payment.
• Double payment: contact the borough finance office for a refund of the overpayment.

Most boroughs will work with owners to fix these issues if the owner contacts the office quickly. Ignoring a bill or a notice only makes the problem worse, so call the assessor or finance office at the first sign of trouble.

Property Tax and Real Estate Closings

Alaska property tax plays a role in every real estate closing. The closing agent or attorney orders a tax status report, which shows the current year bill, any unpaid tax, and any pending lien. The report is shared with the buyer, the seller, and the lender before the closing date so all parties know the exact tax picture.

At closing, the seller usually pays off any unpaid tax and gives the buyer a credit for the portion of the year the seller owned the home. The proration is based on the closing date, the annual tax amount, and any special assessments. After closing, the new owner files the deed with the Recorder’s Office and notifies the borough of the ownership change so future bills go to the right person.

Vacant Land and Seasonal Property Tax

Vacant land in Alaska is valued by land sales, with adjustments for access, slope, view, and utility availability. The owner pays the same mill rate as other real property in the borough, so a remote 5-acre parcel with no road access will carry a much lower tax bill than a buildable lot in town. Owners who hold vacant land for future use should still check the bill each year, because tax lien rules apply the same way as for any other parcel.

Seasonal cabins, remote hunting lodges, and vacation homes follow the same property tax rules as primary residences, but they rarely qualify for the senior or disabled veteran exemption. The owner files a regular real property return, and the assessor values the cabin based on sales of similar properties in the area. Cabins on leased Native corporation land are usually exempt from local tax, but the lease may have its own fee structure.

Agricultural Land and Timberland Tax

Agricultural land in Alaska is valued at its farm use rather than its development value when the owner meets certain farm income rules. The owner files a farm use application with the borough, and the assessor checks the income and the acreage each year. If the owner stops farming, the land is valued at market value, and a rollback tax may apply for the past several years.

Timberland is valued using a state formula based on tree species, volume, access, and harvest cost. The owner reports the timber volume each year, and the assessor applies the formula to set the value. Some timberland owners also pay a severance tax at the state level, which is separate from the local property tax.

Waterfront, Mineral Rights, and Commercial Fishing Property

Waterfront property in Alaska uses the same valuation method as other residential real estate, but the land value is usually higher because of the view, access, or buildable area. The mill rate and exemption rules are the same as for non-waterfront homes, but a higher assessed value leads to a higher bill. Owners can still apply the senior or disabled veteran exemption if they qualify.

Mineral rights are valued separately from the surface land. The owner files a mineral property return each year, and the assessor values the rights based on production data, sales, and reserve estimates. Commercial fishing property, such as permits, vessels, and gear, is also valued separately, and the owner files a personal property return. Both types are taxed at the local mill rate, but the valuation method is set by state statute.

Property Tax on Native Corporation Land and Military Housing

Native corporation land in Alaska is often exempt from local property tax under federal law and the Alaska Native Claims Settlement Act. The corporation pays a different kind of fee, but the land does not appear on the borough tax roll in the same way as private property. Owners who buy a homesite lease on Native land should check the lease terms for the tax arrangement, which often shifts the payment to the lessee.

Military housing on a federal base is exempt from local property tax because the federal government owns the land and the structures. Off-base housing owned by military members is taxed like any other residential property, and military members can apply for the disabled veteran exemption if they meet the VA rating rules. Some boroughs near large bases offer a small property tax relief program for active-duty members, but the details vary by borough.

Property Tax on Inherited, Historic, and Condemned Property

Inherited property in Alaska follows the same tax rules as property bought on the open market. The new owner records the probate deed with the Recorder’s Office and files a change of ownership with the borough assessor. The assessed value carries over to the new owner until the next assessment cycle, and the mill rate and exemption rules apply the same way as for any other owner.

Historic properties listed on the National Register of Historic Places may qualify for a special valuation under state law, which can lower the tax bill if the owner agrees to keep the historic features. Condemned property, by contrast, is usually removed from the tax roll once the structure is no longer usable, but the land itself may still carry a tax bill until the owner clears the lien.

How to Stay Current on Alaska Property Tax Rules

Alaska property tax rules can change from year to year. The state updates the statewide records each spring, and boroughs vote on mill rates and budget items during the spring and early summer. Owners who want to stay current should check three main sources each year.

• State assessor’s website: pulls state-level data and links to borough forms.
• Borough assessor website: shows the local mill rate, exemption forms, and due dates.
• Borough assembly or city council meeting: posts budget hearings where the mill rate is set.

Subscribing to the borough email list or following the borough on social media is another way to catch a rate change or a new exemption. Some boroughs also send a postcard each spring to remind owners about the assessment notice and the appeal deadline.

Final Points for Alaska Property Tax

Alaska property tax is set at the local level, so each borough follows its own rules for mill rate, due date, exemption, and appeal. The state assessor’s office keeps the public records that list assessed values and state-level exemptions, but payment portals and appeal forms sit on the borough websites. The senior and disabled veteran exemptions can remove up to $150,000 from the taxable value of a primary home, and property owners can appeal the assessed value if the number is too high.

The most important habit for any Alaska property owner is to read the assessment notice as soon as it arrives and to mark the appeal deadline on a calendar. A short delay can mean losing the chance to lower the bill. Local assessor offices can answer questions by phone or email if anything on the notice looks unclear.

Contact, Local Details, and Map

Alaska does not operate a single statewide property tax portal. Property owners should contact their local borough, municipality, or city for bill payment, assessment questions, exemption applications, and appeals. Below are examples of verified contact details for several Alaska boroughs and cities. Contact your local jurisdiction for the most accurate, up-to-date information.

Fairbanks North Star Borough Assessing Department

• Address: 907 Terminal Street, Fairbanks, AK 99701
• Office Hours: 8 am to 5 pm, Monday through Friday
• Phone: (907) 459-1428
• Email: assessor@fnsb.gov
• Note: Senior Citizen/Widow Widower Property Tax Exemption applications are accepted through February 14th.

City of Valdez Property Tax Appeals

• Appraisal Company of Alaska (questions about assessed value): 907-562-2424
• City Clerk’s Office (questions about the appeals process): 907-835-4313
• Email: taxappeals@valdezak.gov

City and Borough of Juneau (CBJ)

• Finance Department Address: 155 Heritage Way, Juneau AK 99801
• Finance Phone: 907.586.5240
• Finance Fax: 907.586.5385
• Assessor Office: Assessor.Office@juneau.gov or 907-586-5215 ext 4906
• CBJ Accounts Receivable: AR@juneau.gov or 907-586-5215 ext. 4907
• CBJ Collections: collections@juneau.gov or 907-586-5215 ext. 4908

Frequently Asked Questions

Alaska property tax affects every homeowner, renter, and business owner in the state. Knowing how rates are set, where to find your bill, and how to claim exemptions can save money and prevent penalties. Below are clear answers to the most common queries about Alaska real estate tax, assessment notices, and payment options.

What is the current Alaska property tax rate and how does the mill rate work?

Alaska does not have a single statewide rate; each borough or city sets its own mill rate, which is expressed as a tenth of a cent per dollar of assessed value. For example, the Fairbanks North Star Borough uses a rate around 10 mills, while Anchorage’s rate hovers near 12 mills. To calculate your tax, multiply the assessed value on your notice by the local mill rate, then divide by 1,000. Check your borough’s website or the state assessor portal for the exact figure that applies to your property.

How can I view my Alaska property tax assessment notice online?

Visit the Alaska Department of Commerce’s public database at Alaska Taxable Database. Enter your parcel number or owner name, then review the listed assessed value, exemptions, and mill rate. Most boroughs also host searchable portals; Anchorage, Juneau, and Fairbanks all provide direct links. If the online record shows errors, contact the local assessor’s office using the phone number on the notice for a quick correction.

What exemptions are available for senior citizens and disabled veterans?

Alaska offers a homestead exemption of up to $150,000 for owner‑occupied homes. Seniors 65 or older automatically receive this reduction; no application is needed unless ownership changes. Disabled veterans may claim an additional $150,000 reduction by filing a form with their borough assessor. For both groups, the exemption lowers the assessed value used in the tax formula, which can cut the bill by hundreds of dollars each year. Verify eligibility on your borough’s website or call the assessor’s office for guidance.

How do I pay my Alaska property tax and can I set up installment payments?

Payments are made through the local borough’s treasury portal, not a single state site. Anchorage, Juneau, and most other jurisdictions accept credit cards, e‑checks, or bank transfers. Many boroughs also allow quarterly installments; set up a recurring payment online to avoid late fees. If you prefer mail, send a check with the payment coupon to the address listed on your bill. Always reference your parcel number to ensure the payment posts correctly.

What steps should I follow to appeal an Alaska property tax assessment?

First, review the assessment notice for errors in square footage, classification, or recent improvements. If you disagree, contact the borough assessor within 30 days to request a formal hearing. Prepare supporting documents such as recent appraisals, contractor invoices, or comparable sales data. During the hearing, present these items and ask the board to adjust the assessed value. If the board’s decision still seems unfair, you may appeal to the state’s Appraisal Company of Alaska, following their written appeal guidelines.