How to appeal your property tax assessment in Alaska
In Alaska, if the value on your notice is too high, you can ask to have it lowered. You don't need a lawyer.
Checked against official sources: Oct 21, 2026
Can I still appeal?
Closed for 2026 — opens between January and March 2027
As 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.
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.
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 (a board that hears appeals and evens out values between homes) 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.
Missed the deadline? What you can do now
- Check your notice for every exemption you qualify for (see the exemptions on this page). If one is missing, ask the office that sets your value. Exemptions have their own deadlines.
- Set a reminder for January 2027, when the next notice usually arrives. Then check the value and the deadline right away. Add to my calendar
How much could you save?
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.
How to appeal in Alaska, step by step
Understand your assessment
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.
Check the record and talk to the assessor
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.
Gather your evidence
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
- 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
More detail
- 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)
File your appeal 44-001
First level: 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. 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.
Prove your case at the hearing
Bring copies of your evidence for each board member. Keep to the value of your home, not the size of the bill.
More detail
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.
If you lose: 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.
After you win
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.
Official forms
44-001 Municipality of Anchorage Real Property Assessment Appeal Form (each borough has its own form)
Kenai Peninsula Borough Real Property Assessment Valuation Appeal, tax year 2026
Matanuska-Susitna Borough Notice of Appeal to the Board of Equalization (2025)
Municipality of Anchorage Senior Citizen Exemption Application, 2027
Rules that are different in Alaska
- There is no statewide form or deadline date: each borough or city sets its own form and mailing date, but the 30-days-from-mailing rule comes from state law.
- The 30 days run from the mailing date on the notice, not from when you receive it.
- You can only appeal the value, not the tax amount, the mill rate or how much the value went up.
- Evidence has its own deadline: in Anchorage, 15 days after the appeal deadline; in Kenai Peninsula, 15 days before the hearing. Late evidence may be refused.
- If you refuse the assessor reasonable access to your property or records, you may be barred from using evidence on those issues (Anchorage, Kenai rules).
- Pay your taxes on time even if your appeal is still pending. Anchorage adds a 10% penalty plus interest to late taxes and refunds any overpayment, with interest, if your value is lowered.
- If you file a long-form fee appraisal and lose, the Board must explain its reasons in specific findings.
Is your home assessed higher than similar homes?
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 checklistExemptions that lower your bill without an appeal
An 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.
Senior citizen and disabled veteran exemption
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.
Local residential (homeowner) 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.
Do you need a lawyer or a tax consultant?
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.
Free property tax appeal letter
Fill in your details and download a written appeal statement as a PDF. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.
The 2026 deadline in Alaska has passed. We set this letter to the 2027 tax year: send it after your 2027 notice arrives.
RobinClaim is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.
Alaska property tax appeal FAQ
What is the deadline to appeal property taxes in Alaska?
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.
Where do I file a property tax appeal in Alaska?
First level of appeal in Alaska: 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.
How much does it cost to appeal in Alaska?
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.
Can I talk to the assessor before filing?
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 if the board turns me down?
Next level: 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.
What happens if I win?
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.
Sources
Checked Oct 21, 2026 against official Alaska sources. Local deadlines and fees can differ; confirm with your assessor or board.
- Alaska Statutes AS 29.45.110-29.45.210 (full and true value, notice, appeal, Board of Equalization, hearing)
- Alaska Statutes AS 29.45.030(e)-(i) (senior citizen and disabled veteran exemption)
- Alaska Rules of Appellate Procedure, Rule 602 (appeals from agencies to superior court)
- Municipality of Anchorage Property Appraisal - FAQs about Appealing Assessments
- Municipality of Anchorage - Real Property Assessment Appeal Form (44-001)
- Anchorage Assembly AR 2026-34 (2026 assessment notices; February 11, 2026 appeal deadline)
- Municipality of Anchorage - Board of Equalization
- Fairbanks North Star Borough Assessing - Real Property Valuation Appeal FAQs (updated 4/16/2026)
- Kenai Peninsula Borough Assessing - Appeals (2026 deadline March 30)
- Matanuska-Susitna Borough - Appeal Your Property Assessment
- City and Borough of Juneau alert - 2026 assessment notices mailed March 18, petitions due April 16
- Matanuska-Susitna Borough - Senior Citizen/Disabled Veteran Property Tax Exemption
- Tax rate and median tax: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax divided by the median home value.