I own a home in Alaska
Property taxes, senior exemption, assessments, and borough services.
From the Permanent Fund Dividend and senior exemptions to recording districts, life off the road system, and starting a business, CountyOffices gives you clear Alaska-specific guidance for the things that matter.
Reviewed against official Alaska government sources • Updated as laws and requirements change
Property taxes, senior exemption, assessments, and borough services.
Whether you owe property tax at all depends entirely on where in Alaska you live. Organized boroughs (and the cities within them) levy property tax through a borough Assessor and Treasury office, but the Unorganized Borough - covering roughly half the state's land area - has no local government to levy any property tax at all. If you're 65 or older, or a disabled veteran, state law mandates that every organized borough exempt the first $150,000 of your home's assessed value from property tax, regardless of income; some boroughs, like Kenai Peninsula and Mat-Su, add an additional local exemption on top of that. Deeds and mortgages aren't recorded at the borough level - Alaska handles this through state-run recording districts, which don't follow borough boundaries, so you need to know your property's correct recording district, not just its borough, to find or file property records.
Sources: Alaska Statute 29.45.030, Alaska DNR Recorder's Office, organized borough Assessor offices
Closings, title searches, recording districts, surveys, and land records.
Alaska has no county recorder or borough recorder's office - real property documents like deeds and mortgages are recorded through the Alaska Department of Natural Resources' state-run recording districts, a system unique to Alaska. Recording districts don't follow borough or municipal lines, so before a closing you (or your title company) need to identify the correct district for the property's physical location, not just its city or borough. Title searches run through the DNR's online recording system or by contacting the district office directly. If you're buying land off the road system, factor in that surveys can be harder to come by and access rights (easements, right-of-way) are worth confirming before you commit, since remote parcels don't always have the same clear access assumptions as developed property. Property tax is separate from recording and is handled by the borough Assessor, only in organized boroughs.
Sources: Alaska DNR, Division of Recorder's Offices
Eligibility, applications, deadlines, and residency documentation.
The Permanent Fund Dividend is Alaska's annual payout from the state's oil-wealth investment fund, and it's the single most distinctive thing about being an Alaska resident financially. To qualify, you generally need to have lived in Alaska for the entire previous calendar year, intend to remain an Alaska resident indefinitely, not have been convicted of or incarcerated for a felony during the qualifying year, and not have spent more than 180 days outside the state (with some allowable exceptions like military service or medical treatment). The application window runs January 1 through March 31 each year at pfd.alaska.gov, and every eligible person in a household - including children - needs their own individual application. Payments are typically issued in October; the amount is set annually by the legislature and varies significantly year to year (it was $1,000 for the 2025 dividend), so don't assume last year's figure will repeat. Missing the March 31 deadline generally means missing that year's dividend entirely, with only limited exceptions for good cause.
Sources: Alaska Dept. of Revenue, Permanent Fund Dividend Division (pfd.alaska.gov)
Probate, wills, estates, and state filing steps.
Alaska has no county courts, so probate is handled by the Alaska Court System's Superior Court, filed in the judicial district where the deceased lived - Anchorage, Fairbanks, Juneau, and several other communities host court locations, with many rural areas served remotely. Alaska offers a simplified process for small estates: if the estate's value falls under a statutory threshold and there's no real property involved (or the real property qualifies separately), heirs may be able to collect assets by affidavit without opening a full probate case. Larger or more complex estates go through formal probate, which can be informal (no judicial hearing required if uncontested) or formal (court-supervised) depending on the circumstances. Because Alaska has no county-level probate offices, all filings and case searches go through the statewide Alaska Court System, including its free CourtView case search portal.
Sources: Alaska Court System, Alaska Statutes Title 13 (Probate)
Marriage licenses, divorce filing, name changes, and vital records.
Marriage licenses in Alaska are issued by the state court system, specifically by the clerk of court at Superior or District Court locations, rather than by any local or county office - a reflection of Alaska having no counties at all. There's a standard waiting period and the license is valid for a limited window once issued, so timing your application to your ceremony date matters. Divorce also runs through the Alaska Court System's Superior Court, filed in the judicial district where either spouse resides; Alaska allows both fault and no-fault grounds, with "incompatibility of temperament" available as a no-fault option. Marriage certificates, once recorded, are maintained centrally by the Bureau of Vital Statistics in Anchorage rather than at any local office, so if you need a certified copy of an Alaska marriage record later, that's where to request it rather than a courthouse.
Sources: Alaska Court System, Alaska Bureau of Vital Statistics
State land offerings, surveys, access, and recording districts.
Alaska is one of the few states where the state government itself is a major land seller - the Alaska Department of Natural Resources periodically offers state land for sale or lease to the public, often in remote areas well outside any organized borough. Because so much of Alaska sits in the Unorganized Borough, buying remote land often means there's no local government involved at all: no zoning, no borough building permits, and no borough property tax, though state land-use rules can still apply. Access is the biggest practical question with remote parcels - many have no road access and depend on float plane, boat, or seasonal trail access, which affects both usability and resale value, so confirm access rights before you commit. As with any Alaska real property, deeds and any recorded interest go through the state's recording district system, not a borough or county office - identify the correct recording district for the parcel's location before you file anything.
Sources: Alaska DNR, Division of Mining, Land and Water; Alaska DNR Recorder's Office
Birth, death, marriage, court, property, and business records.
Because Alaska has no counties, nearly every record type is held centrally rather than at a local office. Birth and death certificates come from the Bureau of Vital Statistics within the Alaska Department of Health in Anchorage - there's no borough-level vital records office anywhere in the state. Marriage records are held the same way, centrally through the Bureau of Vital Statistics. Property records - deeds, mortgages - are held by the Alaska DNR's state-run recording districts, which don't align with borough boundaries, so you need the property's correct recording district, not just its city, to search. Court records for civil, criminal, family, and probate cases are available free through the Alaska Court System's statewide CourtView portal. Property tax and assessment records, by contrast, are the one thing that is local - held by each organized borough's Assessor office, with no equivalent at all in the Unorganized Borough. Business records are filed with the Alaska Division of Corporations, Business and Professional Licensing.
Sources: Alaska Bureau of Vital Statistics, Alaska DNR Recorder's Office, Alaska Court System, Alaska Division of Corporations
Licenses, permits, EIN, local sales taxes, and requirements.
Business registration in Alaska goes through the state Division of Corporations, Business and Professional Licensing - there's no county-level business filing anywhere, since Alaska has no counties. You'll register your entity (LLC, corporation, etc.) and obtain a state business license there, and get an EIN from the IRS if you have employees or aren't a sole proprietor. Alaska has no state sales tax and no state income tax, which simplifies things at the state level, but if you're operating in an organized borough or municipality, local sales tax is common - rates and rules vary significantly by community, so check with your specific borough or city, not the state. If you're in the Unorganized Borough, there's typically no local sales tax to worry about at all, since there's no local government to levy one. Professional licensing (for regulated occupations) is also handled at the state level through the same division that handles business registration.
Sources: Alaska Division of Corporations, Business and Professional Licensing, IRS
Alaska uses boroughs, and vast areas sit in the Unorganized Borough, where the state provides services directly.
Alaska is the only U.S. state with no counties. Instead, it has boroughs - some organized with their own elected assembly and local government, similar in function to a county - plus a handful of consolidated "City and Borough" or "Municipality" governments (like Anchorage and Juneau) that combine city and borough functions into one. But roughly half of Alaska's land area belongs to no borough at all: the Unorganized Borough, where there's no local elected government whatsoever, and the state provides services directly from Anchorage and Juneau instead. Census areas - the statistical subdivisions used to describe parts of the Unorganized Borough - are not governments; they exist purely for federal data reporting and have no assembly, no local offices, and no authority to levy taxes or pass ordinances. If you're used to "county government" from other states, Alaska's organized boroughs are the closest equivalent, but a large share of the state simply doesn't have that layer of government at all.
Sources: Alaska Dept. of Commerce, Community, and Economic Development, U.S. Census Bureau
Alaska has neither, though many boroughs and cities levy their own local sales taxes.
Alaska is the only state with neither a state income tax nor a state sales tax. That's a real difference from every other state on this site, and it's funded largely by oil revenue rather than resident taxation - which is also why the Permanent Fund Dividend exists in the first place. But "no state sales tax" doesn't mean "no sales tax" - many organized boroughs and cities levy their own local sales tax, and rates vary widely from one community to the next, with some communities charging none at all and others charging several percent. There's no statewide sales tax registration system the way many states have; if you're a business collecting sales tax, you generally register with the specific municipality or borough where you're selling, not a state tax agency. The Unorganized Borough has no local government to levy a sales tax, so purchases there typically carry no sales tax of any kind, state or local.
Sources: Alaska Dept. of Commerce, Community, and Economic Development, Alaska Municipal League
Qualifying residents receive a yearly dividend from the state's oil wealth fund.
No other state does anything quite like Alaska's Permanent Fund Dividend. Established through a constitutional amendment in 1976, the Alaska Permanent Fund invests a share of the state's oil revenue, and every year the Permanent Fund Corporation distributes part of the fund's earnings to eligible residents as a direct cash dividend - every qualifying resident, including children, receives their own payment. The amount is set annually and has varied enormously over the decades, from as low as $331.29 in 1984 to over $2,000 in high years; the 2025 dividend was $1,000. To qualify you generally need full-year Alaska residency for the preceding calendar year, an intent to remain indefinitely, no disqualifying felony history, and no more than 180 days spent outside the state with limited exceptions. Applications open January 1 and close March 31 each year at pfd.alaska.gov, with payments typically issued in October.
Sources: Alaska Dept. of Revenue, Permanent Fund Dividend Division, Alaska Constitution Art. IX Section 15
Deeds are filed with the state's recording districts, not a borough clerk's office.
In most states, deeds and mortgages are recorded at a county courthouse or a county recorder's office. Alaska has neither, so it uses a system found nowhere else: state-run recording districts, administered by the Alaska Department of Natural Resources' Division of Recorder's Offices. There are more than two dozen recording districts statewide, and critically, they don't follow borough or municipal boundaries - a property's recording district is a separate question from what borough or city it's in. Before you can search for or file a deed, you need to identify the correct recording district for the property's physical location, which sometimes surprises people who assume "my borough" and "my recording district" are the same thing. Most records are searchable online through the DNR's recording system at no cost to view, with certified copies carrying statutory fees.
Sources: Alaska DNR, Division of Recorder's Offices
A state-required exemption shields part of a senior homeowner's value from local property taxes.
Alaska state law requires every organized borough and municipality to exempt the first $150,000 of assessed value from property tax for homeowners 65 and older, and for disabled veterans, regardless of income - this has been in place since 1973 and is mandatory, not optional, for local governments. Some boroughs go further: the Kenai Peninsula Borough and others have historically offered an additional local exemption on top of the state-mandated $150,000, which in some cases brought total exemptions as high as $350,000 before phase-out changes in various boroughs. Because the exemption is mandatory, it doesn't matter whether your specific borough wants to offer it - if you're 65+ or a qualifying disabled veteran and own and occupy your home, you're entitled to at least the $150,000 exemption. You do need to apply, though - it isn't automatic - and application deadlines vary by borough, with some as early as January and others in March or April, so check your specific borough Assessor's office for its deadline.
Sources: Alaska Statute 29.45.030, organized borough Assessor offices
Many communities are reachable only by air or ferry, which changes how services and records work.
A large share of Alaska communities are not connected to the state's highway network at all - no road links them to Anchorage, Fairbanks, or anywhere else, and the only way in or out is by small aircraft, ferry, or boat. This isn't a rare exception; it describes life in much of rural Alaska, including many communities in the Unorganized Borough. Being off the road system changes practical things you might take for granted elsewhere: mail and packages take longer and cost more, in-person visits to a state office (for a court hearing, a DMV transaction, a vital records request) often mean booking a flight, and some government services are delivered by traveling staff, video conference, or mail rather than a local storefront. Weather can delay flights and ferries for days, which matters for anything with a hard deadline. If you're new to an off-road-system community, budgeting extra time and cost for anything that requires reaching a larger hub is worth planning for from the start.
Sources: Alaska Dept. of Transportation and Public Facilities, Alaska Marine Highway System
Alaska has no counties and therefore no Alaska county records in the traditional sense. Alaska is the only U.S. state organized without counties. The equivalent of county-level public records are held by organized borough governments, state agencies in Anchorage and Juneau, and Alaska Court System locations distributed across the state. Researchers familiar with county courthouse research in other states need to adjust their approach entirely: the records exist, but they are held at the borough or state level rather than at a county office.
Because Alaska has no counties, Alaska county records equivalents are distributed across state agency portals rather than county websites. The Alaska Court System's CourtView portal provides free statewide case searching. The Alaska DNR recording office portal covers property records by district. The Alaska Bureau of Vital Statistics handles birth, death, and marriage records. For historical Alaska county records equivalents from the territorial period, the Alaska State Archives maintains an online catalog and select digital collections. Individual organized borough websites vary in what they provide online for property tax and assessment records.
Alaska birth and death certificates are maintained centrally by the Bureau of Vital Statistics within the Alaska Department of Health in Anchorage. There are no borough-level vital records offices. Certified copies can be ordered online, by mail, or in person at the Anchorage office. Birth records are restricted to the individual named, immediate family members, and legal representatives. Pre-statehood vital records from the territorial period are held by the Alaska State Archives in Juneau. Russian Orthodox Church records covering Alaska Native births and deaths before American governance are accessible through the Alaska State Library.
Researchers looking for Alaska county records for property will find them at the state level rather than a local courthouse. Alaska property records are held by the Alaska Department of Natural Resources, Division of Recorder's Offices, which operates recording district offices rather than borough-level offices. To find property records, identify the correct DNR recording district for the property location, then search the DNR's online recording system or contact the appropriate district office. Recording districts do not match borough boundaries, so knowing the property's physical location is essential. Property tax records for organized boroughs are held separately by borough assessors and are not part of the DNR recording system.
Court records are among the Alaska county records equivalents most accessible online. The Alaska Court System provides free public access to case information through the CourtView portal at courts.alaska.gov, covering Superior Court and District Court cases statewide including civil, criminal, family, and probate matters. Case details include party names, charges, hearing dates, and dispositions. Actual case documents require contacting the Clerk of Court at the courthouse where the case was filed. The Alaska Court System operates courthouses in Anchorage, Fairbanks, Juneau, Ketchikan, and numerous smaller communities.
Researchers seeking the equivalent of Alaska county records for genealogy will work across several repositories rather than a single courthouse. The Alaska State Archives in Juneau holds territorial government records from 1884 to 1959 and state records thereafter. The Alaska State Library Historical Collections holds Russian Orthodox Church records on microfilm, covering Alaska Native births, marriages, and deaths from the 18th and 19th centuries. The National Archives facility in Anchorage holds federal agency records including Bureau of Indian Affairs files relevant to Alaska Native communities. FamilySearch has digitized portions of Alaska territorial records and makes them available free online.
Requests for Alaska county records equivalents follow a different path than in other states. Alaska's public records law at Alaska Statutes Section 40.25.110 provides public access to records held by state agencies and borough governments. Submit a written request to the records custodian at the relevant agency or borough office. Agencies must respond within ten business days. No reason for the request is required. Inspection of records in person is generally free; copying fees apply. Federal agencies operating in Alaska are subject to the federal Freedom of Information Act rather than Alaska's public records law, so researchers seeking records from the BLM, BIA, or other federal agencies must use separate FOIA procedures.
Marriage records are among the Alaska county records equivalents held entirely at the state level. The Bureau of Vital Statistics within the Alaska Department of Health maintains marriage records centrally in Anchorage. There are no borough-level marriage records offices. Certified copies of marriage certificates can be ordered through the Bureau of Vital Statistics. Historical marriage records from the territorial period are held by the Alaska State Archives. Russian Orthodox Church marriage records, covering Alaska Native and settler populations before American governance, are available on microfilm at the Alaska State Library Historical Collections and through FamilySearch.
Unlike Alaska county records searches in other states, property tax research in Alaska goes to borough offices, not county offices. Property tax is administered by organized borough governments, each with an Assessor and Treasury office handling assessment, billing, and collection within the borough. The vast Unorganized Borough, covering roughly half the state, has no property tax because there is no local government to levy or collect it. Residents of the Unorganized Borough pay no local property tax. Municipalities within organized boroughs may levy additional property taxes on top of the borough rate. Property tax records are held by the relevant borough office and are public records under Alaska law.
The Unorganized Borough is the portion of Alaska not included in any organized borough, covering a large share of the state's land area in remote interior and western Alaska. There are no Alaska county records equivalents held locally here: no elected assembly, no courthouse, and no locally administered public records. The state government in Juneau and Anchorage provides services that local governments would handle elsewhere. Census areas within the Unorganized Borough are statistical designations used by the U.S. Census Bureau for data reporting purposes only and have no governmental authority.
The equivalent of Alaska county records for criminal cases are held at the state level. Alaska criminal history records are maintained by the Alaska Department of Public Safety through its Criminal Records and Identification Bureau. The public can request a criminal background check online through the DPS portal for a fee. Individual case-level information is available free through the Alaska Court System's CourtView portal, which shows case details for Superior and District Court proceedings statewide. For certified criminal history information, a formal DPS request with identifying information and applicable fees is required. Some Alaska records may be sealed or expunged under Alaska law.
Researchers seeking Alaska county records equivalents for land will find most property information online at no cost. Alaska DNR recording district records are available online through the DNR's Alaska Online Public Notice System and recording office portal. Some records are available free to view; certified copies carry fees set by statute. Borough property tax and assessment records are available through organized borough websites, with most providing free online access to parcel data. The Alaska Court System's CourtView portal provides free access to court case information. Alaska State Archives holdings are accessible in person at the Juneau facility at no charge, with copying fees for reproduction. Some records are available free to view; certified copies carry fees set by statute. Borough property tax and assessment records are available through organized borough websites, with most providing free online access to parcel data. The Alaska Court System's CourtView portal provides free access to court case information. Alaska State Archives holdings are accessible in person at the Juneau facility at no charge, with copying fees for reproduction.
Voter registration is among the Alaska county records equivalents held entirely at the state level. The Alaska Division of Elections, a state agency, manages all voter registration and election administration with no borough-level election offices. Voters can check their registration status and polling place through the Division of Elections website at elections.alaska.gov. Broader voter roll data is available for inspection under Alaska's public records law. The Division of Elections also maintains records of past elections, absentee ballot applications, and campaign finance filings.
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The single date most Alaskans have circled is March 31 - the deadline to apply for the Permanent Fund Dividend, with the application window opening January 1. You must have been an Alaska resident for the entire preceding calendar year, not have claimed residency elsewhere, not have spent more than 180 days outside the state, and not have a disqualifying felony conviction or incarceration during the year; the application itself just needs to be submitted by March 31, with supporting documentation for first-time filers accepted afterward if requested. Separately, the Senior and Disabled Veterans Property Tax Exemption also carries a March 31 deadline in most boroughs - though Anchorage's deadline is notably earlier at March 15, and Fairbanks North Star Borough's runs to April 1, so confirm your specific borough's date rather than assuming a single statewide deadline. Once approved for the senior exemption, most boroughs don't require annual reapplication unless you sell or move. Property tax bills, mailed by individual boroughs (there's no statewide schedule since taxation is local), typically carry their own due dates and any applicable installment options - check with your specific borough Assessor's office.
Sources: Alaska Dept. of Revenue Permanent Fund Dividend Division, borough Assessor offices
Because property tax in Alaska is a genuinely local function - administered independently by each organized borough, with the state providing no property tax at all in the vast Unorganized Borough - assessment appeals run through your specific borough's own process, and both the appeal window and the exact forms vary from one borough to the next.
Because property tax in Alaska is a genuinely local function - administered independently by each organized borough, with the state providing no property tax at all in the vast Unorganized Borough - assessment appeals run through your specific borough's own process, and both the appeal window and the exact forms vary from one borough to the next. Most boroughs give you a specific, fairly short window (often around 30 days) after your assessment notice is mailed to file a formal appeal, so note the deadline printed on your notice as soon as it arrives rather than assuming a standard statewide window applies. The appeal itself typically goes before your borough's Board of Equalization, a local body distinct from the Assessor's office that set the original value - bring comparable sales, documentation of property condition, or an independent appraisal to support your case. If the Board of Equalization denies your appeal, further appeal to state superior court remains available, though Alaska courts have shown real deference to a Board's findings when the borough followed its own ordinance correctly, so a strong initial case before the Board matters. If you're specifically appealing a denied Senior and Disabled Veterans Property Tax Exemption application, that same Board of Equalization process typically applies.
Read the full property tax appeal guide →
Sources: Alaska Dept. of Commerce, Community, and Economic Development, borough Assessor and Board of Equalization offices
Alaska's Public Records Act presumes that records held by state and local government agencies are open to public inspection, and like most states' open records laws, you generally don't need to state a reason for your request or demonstrate a personal interest in the records.
Alaska's Public Records Act presumes that records held by state and local government agencies are open to public inspection, and like most states' open records laws, you generally don't need to state a reason for your request or demonstrate a personal interest in the records. Because so much of Alaska's local government sits in the Unorganized Borough - where no local government exists and the state itself provides direct services - a meaningful share of what would be "county records" elsewhere are actually held by state offices in Alaska rather than a local government office. Property records, for instance, aren't held by a borough clerk statewide; they're recorded in one of Alaska's state Recording Districts, a distinct system covering the entire state including areas with no organized borough government. Vital records (birth, death, marriage) come from the Alaska Bureau of Vital Statistics, a state office. Court records for civil, criminal, and probate matters come from the Alaska Court System, which operates on a unified statewide basis rather than county-by-county. Business entity records are filed with the Alaska Division of Corporations, Business and Professional Licensing. If a records request is denied, the specific statutory exemption should be cited - common exemptions include certain law enforcement investigative records and specific personnel or medical information.
Read the full open records guide →
Sources: Alaska Dept. of Law, Alaska Statutes §40.25.110-.220, Alaska Court System
Alaska is one of the most seismically active regions in the world, and genuine earthquake preparedness - securing heavy furniture, knowing "drop, cover, hold on," keeping emergency supplies accessible - is worth taking seriously year-round rather than treating as a seasonal concern.
Alaska is one of the most seismically active regions in the world, and genuine earthquake preparedness - securing heavy furniture, knowing "drop, cover, hold on," keeping emergency supplies accessible - is worth taking seriously year-round rather than treating as a seasonal concern. The 1964 Good Friday earthquake and 2018 Anchorage earthquake are real reminders of the scale possible here. Winter brings its own genuine hazards across most of the state: extreme cold, heavy snow load on roofs and structures, and, in many communities, real isolation if weather closes the only air or ferry access for days or weeks at a time - plan accordingly if you live off the road system. Alaska Division of Homeland Security and Emergency Management coordinates statewide response and works with individual boroughs and communities on preparedness resources specific to local conditions. After an earthquake or severe winter event causes damage, your borough Assessor can adjust your property's valuation to reflect the damage, and if a federal disaster is declared, FEMA assistance becomes available for both individuals and local governments - apply through FEMA once a declaration covers your area. Given how remote many Alaska communities are, insurance claims and any necessary repairs may face real logistical delays tied to shipping materials and contractors to your specific location, so build that into your recovery timeline expectations.
Sources: Alaska Division of Homeland Security and Emergency Management, FEMA, borough Emergency Management offices
Establishing residency in Alaska carries real, specific weight because of the Permanent Fund Dividend: to qualify for a PFD, you generally need to have been a resident for the entire prior calendar year, so if you're arriving partway through a year, plan on your first eligible PFD application coming the following spring, not immediately.
Establishing residency in Alaska carries real, specific weight because of the Permanent Fund Dividend: to qualify for a PFD, you generally need to have been a resident for the entire prior calendar year, so if you're arriving partway through a year, plan on your first eligible PFD application coming the following spring, not immediately. Alaska has no state income tax and no statewide sales tax, though many boroughs and cities levy their own local sales tax, so budget for that variation depending on exactly where you settle. For a driver's license, new residents typically need to transfer their out-of-state license within a set window after establishing residency - check with your local Division of Motor Vehicles office for the current specific requirement, since offices and hours vary by community, and remote areas off the road system may have limited or infrequent DMV access. Vehicle registration similarly runs through the state Division of Motor Vehicles rather than a county office, since Alaska doesn't organize government the way most states do. If you've purchased a home, remember property records are recorded through state Recording Districts, not a borough or county Recorder - a genuinely distinctive structure worth understanding before you go looking for a "county recorder" that doesn't exist here. Register to vote through the Alaska Division of Elections, either online or through your DMV transaction.
Sources: Alaska Dept. of Revenue Permanent Fund Dividend Division, Alaska Division of Motor Vehicles, Alaska Division of Elections
Alaska laws apply statewide, but offices, services, procedures and local requirements can vary by county. Select your county for verified local offices, services and official resources.
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