Tax Code Reference
Effective Rate: 0.94%
Alaska
Property Tax Code
Alaska Statutes — Title 29 (Municipal Government) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in Alaska.
Quick Facts
Assessment Authority
Borough/Municipality Assessor
Appeal Board
Board of Equalization
Assessment Ratio
100% of full and true value
Assessment Cycle
Annual
Appeal Deadline
30 days from the date your assessment notice was MAILED — appeal to the assessor
Assessment System
Governing CodeAlaska Statutes — Title 29 (Municipal Government)
Assessment AuthorityBorough/Municipality Assessor
Assessment Ratio100% of full and true value
Assessment CycleAnnual
Appeal System
Appeal BoardBoard of Equalization
Appeal Deadline30 days from the date your assessment notice was MAILED — appeal to the assessor
Key Notes for Alaska
Alaska has no statewide property tax. Property taxes are levied only by boroughs and municipalities. Not all areas of Alaska are within a taxing jurisdiction.
Hearing Types Available
1
Informal review2
Board of Equalization hearing3
Superior Court appealValid Grounds for Appeal
Overvaluation
Unequal assessment
Improper classification
Denial of exemption