Alaska property tax by county

Property tax rate by county in Alaska

Effective rate = median real estate taxes paid divided by median home value. Source: U.S. Census Bureau, American Community Survey 5-year estimates (2020-2024), tables B25103 and B25077.

Why county rates vary so much

Property tax is set locally, not by the state, so the rate depends on the county, city, school district, and special districts where a home sits, and on how those local budgets compare to local home values. A county with low home values can still have a high effective rate if its local budgets are large, and a wealthy county can have a low effective rate. The effective rate shown here is the median tax bill divided by the median home value, which is the standard way to compare places; your own bill depends on your assessment and any exemptions.

For Alaska's income and retirement taxes, see Alaska income tax and Alaska retirement taxes.

How does Alaska assess homes for property tax?

Alaska assesses homes at 100% of market value, the same in every county. Alaska has no statewide property tax on homes. Property tax is levied only by boroughs and cities, and the large parts of the state that sit in the Unorganized Borough have no property tax at all. Where a local tax does apply, state law requires the assessor to value property at its full and true value as of January 1, meaning the price it would fetch in an open sale between a willing buyer and a willing seller, so taxable value is 100% of market value with no fractional ratio.

There is no statewide reappraisal cycle. State law requires an assessment roll every year but allows a systematic reevaluation only when the local governing body passes a resolution directing one. In practice each borough picks its own physical inspection cycle, running three to six years, with Anchorage and Matanuska-Susitna on six years and Kodiak Island and Haines on three.

Is there a homestead exemption in Alaska?

Alaska has no mandatory statewide homestead exemption. State law instead gives each municipality the option to exempt residential property, and that option must be adopted by ordinance and then ratified by the voters. The optional exemption is capped at $75,000 of assessed value for any one residence, and a municipality that adopts it may raise its own cap each year by the increase in the Consumer Price Index for Urban Alaska. Because the amount is a local choice within that ceiling, no single figure applies across Alaska.

Other state relief for homeowners:

• Seniors and disabled owners: This is the one property tax break Alaska sets at the state level, and every municipality that levies a property tax must grant it. The first $150,000 of assessed value is exempt on a home owned and occupied as the primary residence by a resident who is 65 or older, is a disabled veteran, or is at least 60 and the widow or widower of someone who qualified on either ground. There is no income test in the statute, though a municipality may require that the applicant be eligible for the Permanent Fund Dividend. You must apply in writing, only one exemption is allowed per property, and each municipality sets its own filing deadline, so check with your local assessor.
• Disabled veterans: Alaska has no separate veteran exemption. Disabled veterans qualify through the same mandatory $150,000 exemption that covers seniors, so the two do not stack and only one exemption may be granted per property. The disability must have been incurred or aggravated in the line of duty and rated at 50% or more, and the veteran must be an Alaska resident separated under conditions other than dishonorable. Alaska Territorial Guard service counts on the same terms. A surviving spouse aged 60 or older qualifies automatically, and a municipality may by voter-approved ordinance extend it to a younger surviving spouse.
• On top of the mandatory $150,000, a municipality may by voter-approved ordinance exempt all of the assessed value above $150,000 for the same group, which in effect wipes out the bill on the home. A municipality may also grant relief beyond $150,000 in cases of hardship, and may offer a deferral, not an exemption, for someone who has lived in the home at least ten straight years with income at or below the federal poverty guidelines for Alaska; that deferred tax stays interest free and comes due only when ownership transfers. Seniors and disabled veterans who rent rather than own can apply to the state for a property tax equivalency payment by January 15.

Alaska sets these rules and each county's property tax office applies them, which is where the application, the filing deadline and the form come from. Some counties add programs of their own; where we have checked a county, its page lists them.

When are property taxes due in Alaska?

Alaska sets no statewide payment date. State law requires each municipality to fix its levy rate before June 15 and mail tax statements by July 1, but the actual payment and delinquency dates are set locally. State law contemplates that a municipality may allow two installments but does not require it, so whether you get one bill or two depends on where you live. Recent due dates among the larger boroughs spread from late June to November 1.

That is the state rule. Each county issues and collects its own bill, so the dates printed on your statement are the ones that bind you.

How do you appeal a property assessment in Alaska?

You contest the assessed value with the your local board of equalization, appointed by the borough or city governing body. The filing deadline is typically 30 days after the date the assessment notice was mailed. Alaska sets this deadline in state law, so the 30 day window is the same in every borough and city, which is unusual for Alaska. File a written appeal with the assessor stating your grounds; miss the window and your right to appeal ends unless the board finds you were unable to comply. Two things work differently: if your assessment was corrected or reassessed after a disaster the window is only 10 days, and if the dispute is over whether the property is taxable at all rather than what it is worth, the assessor's decision goes directly to superior court instead of the board.

Alaska property-tax rules from primary state sources (revenue department and statute), reviewed September 7, 2026. Exemption amounts and credits change; confirm the current figures with your county assessor. Sources: assessment, exemptions, due dates, appeals.