- Assessor site
- https://www.commerce.alaska.gov/web/dcra/officeofthestateassessor.aspx ↗
- Search by
- office contact via the Alaska DCRA Office of the State Assessor Directory of Taxing Jurisdictions; parcel search via borough assessor portal where the jurisdiction levies
- Reassessment cycle
- Alaska has NO statewide property tax + no central assessor; taxing power is delegated to BOROUGHS + CITIES only (AK Const art X sec 2). In the 15 (of 19) organized BOROUGHS that levy (+ cities that levy) the borough/city assessor values property at FULL AND TRUE VALUE (AS 29.45.110) as of JANUARY 1. The vast UNORGANIZED BOROUGH — split by the Census into 11 statistical CENSUS AREAS — has NO borough government + NO borough property tax; only certain incorporated cities within it levy. The DCRA OFFICE OF THE STATE ASSESSOR assists municipalities, publishes the Directory of Taxing Jurisdictions + assesses oil/gas/pipeline property.
- Reassessment trigger
- Where levied, mass appraisal at ~full and true value (Jan 1); no statewide cap (Anchorage's charter tax cap limits total tax revenue growth, not individual assessments). In the unorganized borough outside a taxing city there is NO assessment.
- Personal & intangible property
- Both real + personal property taxable where a municipality levies (AS 29.45.010), but many exempt some/all personal-property categories; oil/gas/pipeline property is STATE-assessed (AS 43.56).
- CRE forecasting note
- LOCATION decides everything: an organized borough that levies — 15 of 19 do (Anchorage, Fairbanks North Star, Mat-Su, Kenai, Ketchikan Gateway, Kodiak, Juneau, Sitka…; Denali, Aleutians East, Lake and Peninsula + Northwest Arctic levy none) — assesses at ~full and true value x a local mill rate (roughly 3-21 mills); a CENSUS AREA in the Unorganized Borough generally has NO borough property tax — liability only if the parcel sits inside a specific incorporated city that levies (Bethel, Cordova, Dillingham, Nome, Unalaska, Valdez…). Oil/gas/pipeline (incl TAPS) is state-assessed (AS 43.56) + dominates some boroughs' base. No state income/sales tax. Appeal VALUE to the local Board of Equalization on the locality's own short deadline.
- Residential note
- Alaska is the only state with no statewide property tax — whether you owe anything depends entirely on where you live. In an organized borough or a city that levies (Anchorage, Fairbanks, the Mat-Su, Juneau, and others), your home is assessed at full and true market value and taxed at a local mill rate. In much of rural Alaska — the Unorganized Borough's census areas, outside any taxing city — there is no property tax at all. Where tax is charged, seniors 65+ and disabled veterans (50%+) get a mandatory exemption on the first $150,000 of assessed value — one of the most generous in the country — but you must apply, on your locality's own deadline. To challenge value, appeal to your borough or city Board of Equalization.
NO PERSONAL PROPERTY — Alaska is the only state with NO statewide property tax at all — no general state mill rate or central assessor for ordinary property — the only state ad valorem levy is the 20-mill DOR tax on oil/gas/pipeline property (AS 43.56). Property tax exists only where an organized borough or a city chooses to levy it. Over half the state's land area is the UNORGANIZED BOROUGH, split by the Census into census areas that are statistical only, not governments; outside a tax-levying city there, property is not taxed at all. So the first question isn't the rate — it's whether your location levies a property tax in the first place. (Where personal property IS taxed, many municipalities exempt some or all categories.)
STATE ASSESSED — Because Alaska delegates taxing power to boroughs and cities only, there is no central assessor for most property — but the state's DCRA OFFICE OF THE STATE ASSESSOR sits over the system: it determines each city/borough school district's full and true value for school-funding purposes (AS 14.17.510) and provides technical assistance to municipal assessors, publishes the Directory of Taxing Jurisdictions and 'Alaska Taxable,' and if a tax were ever voted in the unorganized borough, state law makes the STATE ASSESSOR the administering officer (a rarely used mechanism). Oil, gas, and pipeline property (including TAPS) is assessed by the state (AS 43.56) and is a large share of some boroughs' base. So valuations you'd expect to be purely local are shaped at the state level.
FILING REQUIRED RELIEF — Where a municipality levies property tax, state law (AS 29.45.030) MANDATES two exemptions it cannot decline: the first $150,000 of assessed value on the primary residence of a SENIOR (65+) and of a DISABLED VETERAN (50%+ service-connected) — among the most generous in the nation, and a surviving spouse can continue at age 60. But they must be APPLIED FOR, by a locality-specific deadline (often January-March; Anchorage ~March 15), with residency and primary-residence proof, and a new resident generally waits a full year. Boroughs may add general-residential or hardship programs on top. In the unorganized borough outside a taxing city, the exemption is moot — there's no tax to reduce.
REVENUE DRIVEN RATES — Where property tax exists it is budget-driven: the borough or city governing body sets its budget, then the mill rate follows (organized-borough rates run roughly 3-21 mills, higher where more services — schools, roads, fire — are provided). Property upon which a tax is levied is taxed at the SAME rate throughout the municipality for the year (AS 29.45.090), except for service-area rates unique to each service area. With no state income or sales tax, property and local sales taxes are the primary local revenue, so assessing municipalities face real pressure to keep values current.
APPEAL DEADLINE — Alaska's appeal path is entirely LOCAL and the deadlines are short and NOT uniform statewide: you appeal your assessment to the borough or city BOARD OF EQUALIZATION (AS 29.45.190-.210), typically within about 30 days of your assessment notice (Anchorage's window is ~early February; Fairbanks North Star ~30 days from notice), with all hearings substantially complete by June 1. You can appeal the VALUE only — not the mill rate, the exemptions, or calculation errors. Miss your locality's specific window and you generally wait a year. First confirm your property is even in a taxing jurisdiction and taxed at the correct local rate.
Note: Southeast Fairbanks Census Area is a statistical division of Alaska's Unorganized Borough — NOT a government and NOT a taxing jurisdiction. There is no borough-level property tax here. elsewhere in the area, property is generally not taxed at all. Alaska levies no statewide property tax. Reach the state authority through the Alaska DCRA Office of the State Assessor at the link (it publishes the Directory of Taxing Jurisdictions and assists the incorporated cities that do levy). Where a city does tax, it assesses at full and true value and grants the mandatory $150,000 senior / disabled-veteran exemption; appeal value to that city's Board of Equalization.
Primary sources: Alaska DCCED/DCRA Office of the State Assessor (Alaska Tax Facts, Property Tax/Assessments pages; no statewide property tax; boroughs+cities only; full and true value AS 29.45.110; Directory of Taxing Jurisdictions; state assesses oil/gas/pipeline AS 43.56); AK Const art X §2 + art IX; AS 29.45.010-.250 + AS 29.45.030 ($150k senior/disabled-vet mandatory exemptions) + AS 14.17.510; Census/CDC county-geography (30 equivalents: 19 boroughs + 11 census areas; Chugach 02063 + Copper River 02066 from retired Valdez-Cordova 02261; Kusilvak ex Wade Hampton); borough assessors Anchorage/Fairbanks NS/Mat-Su (as of 2026-07-05). Confirm current rules and figures with the assessing authority before any use.