Title 29 — Municipal Government
38 chapters · 509 sections in this title.
AS 29.45.010 Property tax.
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(a) A unified municipality may levy a property tax. A borough may levy (1) an areawide property tax for areawide functions; (2) a nonareawide property tax for functions limited to the area outside cities; (3) a property tax in a service area for functions limited to the service a…
AS 29.45.020 Taxpayer notice.
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(a) If a municipality levies and collects property taxes, the governing body shall provide the following notice: “NOTICE TO TAXPAYER For the current fiscal year the (city)(borough) has been allocated the following amount of state aid for school and municipal purposes under the ap…
AS 29.45.030 Required exemptions.
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(a) The following property is exempt from general taxation: (1) municipal property, including property held by a public corporation of a municipality, state property, property of the University of Alaska, or land that is in the trust established by the Alaska Mental Health Enabli…
AS 29.45.040 Property tax equivalency payments.
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(a) A resident of the state who rents a permanent place of abode is eligible for a tax equivalency payment from the state through the department if the resident is (1) at least 65 years old; (2) a disabled veteran; or (3) at least 60 years old and the widow or widower of a person…
AS 29.45.045 Reimbursement payments. [Repealed, § 6 ch 70 SLA 1986.]
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[Repealed or reserved.]
AS 29.45.046 River habitat protection tax credit.
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(a) Unless prohibited by municipal charter, a municipality may by ordinance provide for a river habitat protection credit to be applied to offset a portion of the property taxes due on land, or an interest in land taxable under this chapter, upon which an improvement has been con…
AS 29.45.047 Air quality improvement tax credit.
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A municipality may by ordinance provide for a single or multiple year air quality improvement tax credit to offset a portion of the property taxes due on real property improvements made during the immediately preceding tax year before the municipality's initial approval of the ta…
AS 29.45.048 Air quality improvement tax credit. [Repealed, § 2, ch. 26, SLA 2009.]
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[Repealed or reserved.]
AS 29.45.049 Energy efficient construction tax credit.
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A municipality may by ordinance provide for a single or multiple year energy efficient construction tax credit to offset a portion of the property taxes due on real property improvements made during the immediately preceding tax year before the municipality's initial approval of …
AS 29.45.050 Optional exemptions and exclusions.
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(a) A municipality may exclude or exempt or partially exempt residential property from taxation by ordinance ratified by the voters at an election. An exclusion or exemption authorized by this subsection may be applied with respect to taxes levied in a service area to fund the sp…
AS 29.45.051 Tax deferral for certain subdivided property.
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(a) A municipality may by ordinance permit deferral of payment of taxes on all or a portion of the increase in assessed value directly attributable to (1) the subdivision of a single parcel of property into three or more parcels; and (2) any improvements made to the property nece…
AS 29.45.052 Tax deferral for primary residences.
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(a) A municipality may by ordinance provide for the deferral of all taxes on property that is owned, in whole or in part, by an individual (1) who occupies and has occupied the property for at least 10 consecutive years as the individual's primary residence; and (2) whose income …
AS 29.45.053 Exemption for certain residences of law enforcement officers.
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(a) A municipality may, by ordinance, provide for the designation of areas within its boundaries that are eligible for tax exemptions on parcels of residential property. The amount of the tax exemption provided in the ordinance may not exceed $150,000 of the assessed value of a p…
AS 29.45.055 Levy of flat tax on personal property.
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(a) A municipality may by ordinance levy a flat tax on personal property that has been totally exempted from ad valorem taxes under AS 29.45.050(b). A municipality that levies a flat tax may classify the property as to type based on any characteristic and tax each item of propert…
AS 29.45.060 Farm or agricultural land.
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(a) Farm use land, and structures on farm use land that are used for farm operations, included in a farm unit and not dedicated or being used for nonfarm purposes shall be assessed on the basis of full and true value for farm use and may not be assessed as if subdivided or used f…
AS 29.45.062 Land subject to a conservation easement.
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(a) Land that is subject to a conservation easement created under AS 34.17.010 — 34.17.060 and used consistent with the conservation easement shall be assessed on the basis of full and true value for use subject to the conservation easement and may not be assessed as though it wa…
AS 29.45.065 Assessment of private airports open for public use.
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(a) A municipality may provide by ordinance that airports located on private land and open and available for public use may be assessed at full and true value for airport use and not as if subdivided or used for some other nonairport use. The assessor shall maintain records valui…
AS 29.45.070 Mobile homes.
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Mobile homes, trailers, house trailers, trailer coaches, and similar property used or intended to be used for residential, office, or commercial purposes and permanently affixed to real property under AS 34.85.150 are classified as real property for tax purposes unless expressly …
AS 29.45.080 Tax on oil and gas production and pipeline property.
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(a) A municipality may levy and collect taxes on taxable property taxable under AS 43.56 only by using one of the methods set out in (b) or (c) of this section. (b) A municipality may levy and collect a tax on the full and true value of taxable property taxable under AS 43.56 as …
AS 29.45.090 Tax limitation.
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(a) A municipality may not, during a year, levy an ad valorem tax for any purpose in excess of three percent of the assessed value of property in the municipality. All property on which an ad valorem tax is levied shall be taxed at the same rate during the year. (b) A municipalit…
AS 29.45.100 No limitations on taxes to pay bonds.
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The limitations provided for in AS 29.45.080 — 29.45.090 do not apply to taxes levied or pledged to pay or secure the payment of the principal and interest on bonds. Taxes to pay or secure the payment of principal and interest on bonds may be levied without limitation as to rate …
AS 29.45.101 Limitation on taxation of fuel.
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A municipality may not levy or collect a property tax under AS 29.45.010 or 29.45.055 on refined fuel unless the fuel has been physically loaded, unloaded, or stored in the municipality.
AS 29.45.103 Taxation records.
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(a) Municipal records dealing with assessment, valuation, or taxation may be inspected by the state assessor or a designee. (b) If a municipality's assessment and valuation has been done by a private contractor, records concerning the municipality's valuation and assessment shall…
AS 29.45.105 Errors in taxation procedures.
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(a) If a municipality receives a notice from the state assessor that major errors have been found in its assessment, valuation, or taxation procedures, the municipality shall correct its procedures before the beginning of the next fiscal year or file an appeal under (b) of this s…
AS 29.45.110 Full and true value.
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(a) The assessor shall assess property at its full and true value as of January 1 of the assessment year, except as provided in this section, AS 29.45.060, and 29.45.230. The full and true value is the estimated price that the property would bring in an open market and under the …
AS 29.45.115 Assessor certification.
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[Repealed or reserved.]
AS 29.45.120 Returns.
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(a) The municipality may require each person having ownership or control of or an interest in property to submit a return in the form prescribed by the assessor, based on property values of property subject to an ad valorem tax existing on January 1, except as otherwise provided …
AS 29.45.130 Independent investigation.
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(a) The assessor is not bound to accept a return as correct. The assessor may make an independent investigation of property returned or of taxable property on which no return has been filed. In either case, the assessor may make the assessor's own valuation of the property subjec…
AS 29.45.140 Violations; authorization to prescribe penalties by ordinance.
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For knowingly failing to file a tax statement required by ordinance or knowingly making a false affidavit to a statement required by a tax ordinance relative to the amount, location, kind, or value of property subject to taxation with intent to evade the taxation, a municipality …
AS 29.45.150 Reevaluation.
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A systematic reevaluation of taxable real and personal property undertaken by the assessor, whether of specific areas in which real property is located or of specific classes of real or personal property to be assessed, shall be made only in accordance with a resolution or other …
AS 29.45.160 Assessment roll.
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(a) The assessor shall prepare an annual assessment roll. The roll must contain (1) a description of all property subject to an ad valorem tax; (2) the assessed value of all property subject to an ad valorem tax; (3) the names and addresses of persons with property subject to an …
AS 29.45.170 Assessment notice.
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(a) The assessor shall give each person named in the assessment roll a notice of assessment showing the assessed value of the person's property that is subject to an ad valorem tax. On each notice is printed a brief summary of the dates when taxes are payable, delinquent, and sub…
AS 29.45.180 Questions and corrections.
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(a) A person receiving an assessment notice shall advise the assessor of errors or omissions in the assessment of the person's property. If requested by the person, the assessor or a person designated by the assessor shall meet with the person and answer reasonable questions rela…
AS 29.45.190 Appeal.
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(a) A person whose name appears on the assessment roll or the agent or assigns of that person may appeal to the board of equalization for relief from an alleged error in valuation not adjusted by the assessor to the taxpayer's satisfaction. (b) The appellant shall, within 30 days…
AS 29.45.200 Board of equalization.
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(a) The governing body shall appoint one or more boards of equalization for the purpose of hearing an appeal from a determination of the assessor. An appointed board shall be composed of not less than three persons, who shall be members of the governing body, municipal residents,…
AS 29.45.210 Hearing.
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(a) If an appellant fails to appear, the board of equalization may proceed with the hearing in the absence of the appellant. (b) The appellant bears the burden of proof. The only grounds for adjustment of assessment are proof of unequal, excessive, improper, or under valuation ba…
AS 29.45.220 Supplementary assessment rolls.
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The assessor shall include property omitted from the assessment roll on a supplementary roll, using the procedures set out in this chapter for the original roll.
AS 29.45.230 Tax adjustments on property affected by a disaster.
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(a) The municipality may by ordinance provide for assessment or reassessment and reduction of taxes for property destroyed, damaged, or otherwise reduced in value as a result of a disaster. (b) An assessment or reassessment under this section may be made by the assessor only upon…
AS 29.45.240 Establishment of levy and determination of rate.
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(a) The power granted to a municipality to assess, levy, and collect a property tax shall be exercised by means of an ordinance. The rate of levy, the date of equalization, and the date when taxes become delinquent shall be fixed by resolution. (b) A municipality shall annually d…
AS 29.45.250 Rates of penalty and interest.
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Article 2. Enforcement of Tax Liens. (a) A penalty not to exceed 20 percent of the tax due may be added to all delinquent taxes, and interest not to exceed 15 percent a year shall accrue upon all unpaid taxes, not including penalty, from the due date until paid in full. A municip…
AS 29.45.290 Validity.
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Certified assessment and tax rolls are valid and binding on all persons, notwithstanding a defect, error, omission, or invalidity in the assessment rolls or proceedings pertaining to the assessment roll.
AS 29.45.295 Collection of delinquent taxes on certain governmental property.
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AS 29.45.300 — 29.45.490 do not apply to property taxable under AS 29.45.030(a)(1)(B) or (C) or to federal property not exempted under AS 29.45.030(a)(8). A municipality may bring an action in the superior court to compel payment of property taxes due from the state, municipal, o…
AS 29.45.300 Tax liability.
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(a) The owner of assessed personal property is personally liable for the amount of taxes assessed against the property. The tax, together with penalty and interest, may be collected in a personal action brought in the name of the municipality. (b) Property taxes, together with pe…
AS 29.45.310 Enforcement of personal property tax liens by distraint and sale.
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(a) A lien for personal property taxes may be enforced by distraint and sale of the property. The municipality shall provide the procedure for distraint and sale by ordinance. A seizure, levy, or distraint is not legal unless demand is first made of the person assessed for the am…
AS 29.45.320 Real property tax collection.
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(a) The municipality shall enforce delinquent real property tax liens by annual foreclosure, unless otherwise provided by ordinance. (b) If the tax on property described in AS 29.45.070 or on a taxable interest in tax-exempt property is not paid when due, a municipality may enfor…
AS 29.45.330 Foreclosure list.
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(a) A municipality shall (1) annually present a petition for judgment and a certified copy of the foreclosure list for the previous year's delinquent taxes in the superior court for judgment; (2) publish the foreclosure list for four consecutive weeks in a newspaper of general ci…
AS 29.45.340 Clearing delinquencies.
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During the publication or posting of the foreclosure list and up to the time of transfer to the municipality a person may pay the taxes, together with the penalty, interest, and costs. The collector shall note payment on the foreclosure list.
AS 29.45.350 List to lienholder.
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A holder of a mortgage or other lien on real property may request the clerk to send by certified mail notice of a foreclosure list that includes the real property.
AS 29.45.360 General foreclosure.
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A municipality shall bring one general foreclosure proceeding in rem against the properties included in the foreclosure list. If the owner is unknown, the property is proceeded against as belonging to “unknown owner.”
AS 29.45.370 Answer and objection.
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A person having an interest in a lot on the foreclosure list may file an answer within 30 days after the date of last publication, specifying the person's objection. The court shall make its decision in summary proceedings. The foreclosure list is prima facie evidence that the as…