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How do I appeal my property tax assessment?

Borough Assessor (informal) / Borough Board of Equalization (formal appeal) (borough level)
Step by Step

How to do it

  1. Review your assessment notice when received (timing varies by borough - Anchorage and Mat-Su typically mail notices January-February)
  2. Contact the borough assessor's office informally first - most boroughs offer an informal review process before formal filing; this is recommended and often resolves disputes without a formal hearing
  3. If unresolved informally, file a written appeal with the Borough Board of Equalization within 30 days of receiving your assessment notice (Alaska state law - AS 29.45.190)
  4. Gather supporting evidence: comparable sales data, recent appraisal, photos, or other documentation showing your property's true market value
  5. Attend your Board of Equalization hearing and present your evidence; you bear the burden of proof
  6. Receive the Board's written decision
  7. If still unsatisfied, appeal to Alaska Superior Court within 30 days of the Board's final decision
Details

What you need to know

Required Docs
  • Written notice of appeal filed with Borough Board of Equalization within 30 days
  • Supporting evidence: comparable sales, recent appraisal, photos, closing statements
  • Property parcel number and assessment notice
Fee
No fee to file with the Board of Equalization; Superior Court appeal may involve court costs APPEAL DEADLINE: 30 days from receipt of assessment notice - verify exact date with your borough DECISION TIMELINE: Varies by borough; hearing scheduled after filing ONLINE OPTION: Some boroughs accept online appeal submissions (e.g., Anchorage) - check your borough assessor website WHERE TO GO: Borough Assessor (informal review); Borough Board of Equalization (formal appeal) - contact through your borough assessor's office
Online Option
Some boroughs accept online appeal submissions (e.g., Anchorage) - check your borough assessor website
Where to Go
Borough Assessor (informal review); Borough Board of Equalization (formal appeal) - contact through your borough assessor's office
County-specific variations apply

Appeal deadlines and procedures vary by borough. Mat-Su Borough typically has a late February deadline; Anchorage deadline varies annually. Always verify the exact deadline with your specific borough as soon as you receive your notice. Some boroughs have online appeal portals; others require written or in-person filing. Anchorage: call (907) 343-6500 for informal review.

Alaska Notes

Important state-specific details

  • Alaska state law (AS 29.45.190) requires written appeal within 30 days of receipt of assessment notice - this is a hard deadline.
  • The appellant bears the burden of proof - "value is too high" without evidence is not sufficient; must show comparable sales, factual errors on property record, or other documented evidence.
  • As of 2025 state law update: neither the assessor nor the Board of Equalization can raise a property's assessed value during the appeal - appeals carry no risk of a higher assessment.
  • Alaska is a non-disclosure state - sales data is voluntarily reported; gathering your own comparable sales data is important for building your case.
  • Senior/disabled exemption (up to $150,000 assessed value): if you haven't applied, do so through your borough assessor - this is separate from an appeal but may reduce your tax significantly.
  • Property tax is borough-level only in Alaska - there is no state property tax to appeal.
Official Source

State office contact

State Office
Alaska Division of Community & Regional Affairs - commerce.alaska.gov/web/dcra | (907) 465-4756