Alaska homeowners pay a median of $3,901 a year in property tax, an effective rate of 1.11%, the 16th highest of the 51 states we cover. The deadline to appeal: 30 days after notice (borough BOE). Here is who sets your value, how to challenge it and what evidence works.
Closed for 2026As of October 21, 2026, the 2026 appeal windows are closed in all the large boroughs. New 2027 notices are expected starting in January 2027 (Anchorage by January 15, Fairbanks North Star at the end of January, Juneau in March in 2026; other boroughs vary), and you will have 30 days from the mailing date to appeal.
You must file a written appeal within 30 days after the date your assessment notice was mailed (AS 29.45.190). The exact date is printed on your notice. If you miss it, you lose the right to appeal unless the Board finds you were unable to comply. Real examples for 2026: Anchorage, February 11, 2026; Mat-Su, late February 2026 (the exact date is on your notice); Kenai Peninsula, 5:00 p.m. March 30, 2026 (postmarked or received at the Borough Clerk); Juneau, 4:30 p.m. April 16, 2026 (notices mailed March 18). If the assessor mails you a corrected notice, you get a new 30 days from that mailing.
The assessor mails an assessment notice to every owner each year, at least 30 days before the Board of Equalization sits. The notice shows your value, the appeal deadline and when taxes are due. Notice is effective on the day it is mailed, not the day you get it. Mailing dates differ: Anchorage mails by January 15 (Property Appraisal FAQ); Fairbanks North Star at the end of January (FNSB appeal FAQ); Juneau in March (CBJ alert: notices mailed March 18, 2026). Mat-Su and Kenai Peninsula mail in winter, with exact dates varying.
Enter the market value on your assessment notice and what you think the home would really sell for. We estimate the yearly saving if the board agrees with you.
Some states cap how fast the taxable value of a home can rise (California, Florida, Michigan and Texas homesteads, for example). If your taxable value is already held below market value by a cap, a lower market value may not lower this year's bill.
Alaska has no state or county property tax on homes. Boroughs and cities that choose to levy a property tax (for example Anchorage, Fairbanks North Star, Mat-Su, Kenai Peninsula and Juneau) each have their own assessor who values homes. Each one also has its own Board of Equalization that hears appeals. Many rural areas have no property tax at all. Homes are assessed at full and true value: the price the property would bring on the open market between a willing buyer and a willing seller, as of January 1 of the assessment year (AS 29.45.110). Each taxing borough or city prepares a new assessment roll and mails new values every year. There is no statewide physical-inspection cycle; reappraisal schedules are set locally.
Yes. State law says the assessor must meet with you on request (in person, by video or by phone) to answer questions about how your home was valued, and can fix errors before the Board hearing. Do this early in the 30-day window. In Anchorage most appeals end with a signed withdrawal at an agreed value; the appeal deadline does not stop while you talk to the assessor.
What works in Alaska: Recent sales of similar homes near you, with parcel number, address, sale date and price; A recent fee appraisal, or your own purchase price if you bought recently on the open market; Assessed values of similar nearby homes, to show your home is valued unequally; Photos, inspection reports and repair estimates showing defects or poor condition; Corrections to the assessor's record (square footage, finished vs. unfinished space, garage, bathrooms).
Fill out your borough's or city's appeal form and file it by the date on your notice. Under state law the written appeal goes to the assessor; some places use a different office (Kenai Peninsula: the Borough Clerk; Juneau calls it a Petition for Review and takes it online). State the grounds: your value is excessive, unequal to similar homes, improper, or too low. Include your opinion of value and evidence. Evidence deadlines are local: Anchorage wants all evidence within 15 days after the appeal deadline; Kenai Peninsula wants it at least 15 days before your hearing. An appraiser reviews the case and may offer a new value; if you do not agree, a panel of the Board holds a hearing. The Board must finish so the roll can be certified by June 1, though Anchorage hearings can run late into the year. Cost: Depends on where you live. Anchorage charges a refundable deposit and Kenai Peninsula a refundable filing fee, both by assessed value: $30 under $100,000; $100 for $100,000-$499,999; $200 for $500,000-$1,999,999; $1,000 for $2 million and up. You get it back if the appeal settles before the hearing or you show up and take part. Check your own borough's form.
You carry the burden of proof (AS 29.45.210). The Board can change your value only if you prove it is unequal, excessive, improper or too low, based on facts in your written appeal or proven at the hearing. Anchorage tells appellants they must present clear and convincing evidence. The Board cannot raise your value unless you ask it to. In superior court the judge reviews the Board's record and gives weight to its decision.
Within 30 days from the date the Board's decision is mailed or otherwise given to you (Alaska Appellate Rule 602(a)(2)). File a notice of appeal with the superior court, served on the municipality. This is an appeal on the record: the judge reviews the evidence and testimony from your Board hearing, so new evidence is generally not allowed. A court filing fee and possibly a cost bond apply. Many people hire a lawyer at this stage.
The Board reports its decision to the assessor within seven days, and the assessor puts the new value on the final roll used for that year's tax bill. If you already paid tax on the higher value, you get the difference back (Anchorage refunds it with interest, usually within several weeks). The new value is not frozen: the assessor sets a new value every year.
Yes. State law lists 'unequal' valuation as one of only four grounds for changing an assessment, and borough appeal forms let you check 'my property value is unequal to similar properties'. You must back it up with assessments of truly comparable homes. Run the numbers with our unequal assessment calculator.
Most wins start with a mistake in the assessor's record of your home. Check it line by line.
Record card checklistAn exemption is separate from an appeal: you apply once and it cuts your taxable value every year. Check you have every one you qualify for.
State law exempts the first $150,000 of assessed value of the home you own and live in if you are 65 or older, a veteran with a 50%+ service-connected disability, or a widow or widower at least 60 of someone who qualified. You must apply in writing to your borough or city assessor; deadlines are local (Fairbanks North Star: February 14; Anchorage: March 15; Mat-Su: April 30 in 2026). Some places add a further local senior exemption.
Voters in a borough or city may approve a partial exemption for owner-occupied homes, up to $75,000 of assessed value (adjusted for inflation). Anchorage, Fairbanks North Star and others offer one; you must apply to your local assessor.
You can appeal on your own. State law lets the owner's agent file and appear for you; the appeal forms ask you to sign an authorization naming your agent. A lawyer is not required at the Board of Equalization.
Fill in your details and download a written appeal statement as a PDF or Word file. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.
Tax Appeal Map is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.
You must file a written appeal within 30 days after the date your assessment notice was mailed (AS 29.45.190). The exact date is printed on your notice. If you miss it, you lose the right to appeal unless the Board finds you were unable to comply. Real examples for 2026: Anchorage, February 11, 2026; Mat-Su, late February 2026 (the exact date is on your notice); Kenai Peninsula, 5:00 p.m. March 30, 2026 (postmarked or received at the Borough Clerk); Juneau, 4:30 p.m. April 16, 2026 (notices mailed March 18). If the assessor mails you a corrected notice, you get a new 30 days from that mailing.
With the Borough or city Board of Equalization (BOE) appeal. Fill out your borough's or city's appeal form and file it by the date on your notice. Under state law the written appeal goes to the assessor; some places use a different office (Kenai Peninsula: the Borough Clerk; Juneau calls it a Petition for Review and takes it online). State the grounds: your value is excessive, unequal to similar homes, improper, or too low. Include your opinion of value and evidence. Evidence deadlines are local: Anchorage wants all evidence within 15 days after the appeal deadline; Kenai Peninsula wants it at least 15 days before your hearing. An appraiser reviews the case and may offer a new value; if you do not agree, a panel of the Board holds a hearing. The Board must finish so the roll can be certified by June 1, though Anchorage hearings can run late into the year.
Depends on where you live. Anchorage charges a refundable deposit and Kenai Peninsula a refundable filing fee, both by assessed value: $30 under $100,000; $100 for $100,000-$499,999; $200 for $500,000-$1,999,999; $1,000 for $2 million and up. You get it back if the appeal settles before the hearing or you show up and take part. Check your own borough's form.
Yes. State law says the assessor must meet with you on request (in person, by video or by phone) to answer questions about how your home was valued, and can fix errors before the Board hearing. Do this early in the 30-day window. In Anchorage most appeals end with a signed withdrawal at an agreed value; the appeal deadline does not stop while you talk to the assessor.
You can appeal to the Alaska Superior Court. Within 30 days from the date the Board's decision is mailed or otherwise given to you (Alaska Appellate Rule 602(a)(2)). File a notice of appeal with the superior court, served on the municipality. This is an appeal on the record: the judge reviews the evidence and testimony from your Board hearing, so new evidence is generally not allowed. A court filing fee and possibly a cost bond apply. Many people hire a lawyer at this stage.
The Board reports its decision to the assessor within seven days, and the assessor puts the new value on the final roll used for that year's tax bill. If you already paid tax on the higher value, you get the difference back (Anchorage refunds it with interest, usually within several weeks). The new value is not frozen: the assessor sets a new value every year.
Checked 2026-10 against official Alaska sources. Local deadlines and fees can differ; confirm with your assessor or board.