Borough Assessor / Borough Tax Office (borough level - not all areas of Alaska have property tax)
Step by Step
How to do it
Confirm you are in an area with property tax: Not all of Alaska levies property taxes. Organized boroughs collect property taxes; census areas and unorganized areas generally do not. If you are outside an organized borough, you likely have no property tax obligation.
Locate your tax bill: Property tax statements are mailed by your borough (typically in summer/fall after the borough assembly approves the budget and tax rate)
Review your bill for the correct amount, parcel number, and due date
Choose your payment method: in person at the borough tax office, by mail, or online if your borough offers an online portal
Pay by the due date - deadlines vary by borough (commonly October 15 or November 15 - verify with your specific borough)
Retain receipt as proof of payment
Details
What you need to know
Required Docs
Property tax statement or parcel number
Payment (cash, check, or card - varies by borough; some charge card convenience fees)
Fee
Varies by borough mill rate and assessed value. Alaska assesses property at 100% of full and true (market) value.
DUE DATE: Varies by borough - typically October 15 to November 15; verify with your specific borough
PENALTY FOR LATE PAYMENT: Interest and penalties accrue after due date; varies by borough
SENIOR/DISABLED EXEMPTION: Alaska offers up to $150,000 assessed value exemption for residents 65+ or disabled - apply through your borough assessor; no income limit for basic state exemption
ONLINE OPTION: Most organized boroughs offer online payment - check your borough website
WHERE TO GO: Borough Assessor or Tax Office (varies by borough - Anchorage: Municipality of Anchorage Treasury Division; Fairbanks North Star Borough; Matanuska-Susitna Borough; Kenai Peninsula Borough; etc.)
Online Option
Most organized boroughs offer online payment - check your borough website
Where to Go
Borough Assessor or Tax Office (varies by borough - Anchorage: Municipality of Anchorage Treasury Division; Fairbanks North Star Borough; Matanuska-Susitna Borough; Kenai Peninsula Borough; etc.)
County-specific variations apply
Property tax administration varies significantly by borough. Due dates, payment methods, online portal availability, and local exemptions differ. Some boroughs (e.g., Mat-Su) send assessment notices in January/February; tax bills follow later. Always verify deadlines and payment options with your specific borough assessor's office. Several areas of Alaska have NO property tax at all.
Alaska Notes
Important state-specific details
Alaska assesses property at 100% of full and true value (market value) - unlike many states that use a fractional assessment ratio.
Alaska is a non-disclosure state for real estate sales - the borough relies on voluntary seller disclosure of sales data.
Senior/disabled exemption: up to $150,000 of assessed value exempt for residents 65+ or disabled; apply at borough assessor; no income limit for state-mandated exemption; individual boroughs may offer additional local exemptions.
Disabled veteran exemption: up to $150,000 assessed value exempt - contact borough assessor.
As of 2025 state law update: neither the assessor nor Board of Equalization can raise a property's assessed value during an appeal.
No state property tax in Alaska - property taxes are exclusively local (borough) level.
Official Source
State office contact
State Office
Alaska Division of Community & Regional Affairs (property assessment guidance) - commerce.alaska.gov/web/dcra | (907) 465-4756