Unless provided otherwise, this chapter shall apply to the taxation of both real and personal property.
The following words, terms and phrases, when used in this title, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
means the municipal assessor or his designated representative.
means the board established by the assembly to sit as a board of equalization.
mean any and all costs incurred to collect taxes, penalties and interest payable pursuant to this title.
means the estimated price which the property would bring in an open market and under the then-prevailing market conditions in a sale between a willing seller and a willing buyer both conversant with the property and with prevailing general price levels.
means any property other than real property.
means the prime rate as published in the Wall Street Journal and described therein as the base rate on corporate loans at large U.S. money center commercial banks.
means real property and personal property.
means:
Persons employed as a firefighter, paramedic, emergency medical technician, member of the mobile crisis team or crisis intervention team, "peace officer" as defined by AS 11.81.900, or other public employee, who, in the course of their professional duties, responds to fire, medical, hazardous material, or other similar emergencies; or
Survivors of sexual assault, sexual abuse of a minor, domestic violence, harassment, or stalking.
means land, whether subdivided or not, all buildings, structures, improvements and fixtures of any kind thereon, and all possessory rights and privileges belonging or pertaining thereto.
means January 1 through December 31.
(GAAB 10.05.010; AO No. 85-182, 1-1-1986; AO No. 88-158; AO No. 2025-42(S), § 1, 4-16-2025)
There is established the division of property assessment within the department of finance headed by the assessor, under the direction of the chief fiscal officer. The assessor's responsibility is to discharge the duties specified in state law and in this Code.
A.
The assessor shall mail out notices of valuation to each property owner of record no later than January 15 of the tax year and shall comply with State law for supplementary assessment rolls.
B.
The assessor shall review annually those properties that are exempt from taxation to determine whether such properties continue to qualify for an exemption.
(AO No. 21-76; AO No. 2003-159(S), § 1, 12-16-2003)
A.
Membership; duties; term of office.
1.
Membership. The board of equalization consists of a pool of no less than six and up to 21 members, not including designated assembly members, appointed by the assembly. Each assessment year the Assessor, coordinating with the board chair, shall assign members to specific panels consisting of three members each, and schedule the panels for a calendar of hearing dates. The assignment of members to panels and the establishment of a hearing calendar shall be done in consultation with the individual members. Additionally, members may be asked to take the place of regular assigned panel members in the event an assigned panel member is unable to attend a scheduled meeting.
a.
Appointment of members. Members of the public interested in serving on the board of equalization may submit a statement of interest and qualifications to the chair of the assembly, through the municipal clerk's office. Appointment to the board requires majority vote of the assembly. All applications received by the clerk shall be forwarded to the assembly chair and to the chair of the board of equalization within ten days of receipt. Thereafter, so as to allow for timely appointments and/or re-appointments, the chair of the assembly and the chair of the board of equalization shall review all applications. The chair of the assembly shall make recommendations to the full assembly for the appointment or re-appointment of those seeking membership on the board of equalization. The chair's recommendations shall be made prior to the end of each calendar year so as to facilitate appointment or re-appointment by the assembly in January of each year so as to allow for training of new board members which will allow for the timely and efficient performance of the duties and responsibilities of the board which commence with the issuance of annual real property assessments.
b.
Designation of assembly members. The assembly may designate itself as additional members of the board of equalization upon a finding that under present circumstances it is reasonable and prudent to do so. A designation shall apply to a single assessment year. If designated, the chair of the assembly shall forward to the assessor and the board chair the names of assembly members available to be seated. After an assembly member completes the same training as provided for board members, the board chair may assign an assembly member to a panel. An assembly member shall not hear an appeal of valuation of property located within the member's assembly district.
2.
Qualifications of members. Members shall be appointed on the basis of their general business expertise and their knowledge or experience with quasi-judicial proceedings. General business expertise may include real and personal property appraisal, the real estate market, the personal property market, and other similar fields.
3.
Duties. The board shall only hear appeals for relief from an alleged error in valuation on properties brought before the board by an appellant. A panel hearing a case must first make a determination that an error in valuation has occurred. Following the determination of an error in valuation the panel may alter an assessment of property only if there is sufficient evidence of value in the record. Lacking sufficient evidence on the record the case shall be remanded to the assessor for reconsideration. A hearing by the board may be conducted only pursuant to an appeal filed by the owner of the property as to the particular property.
4.
Compensation of members. Compensation for members shall be $50.00 per daily session.
5.
Term of office. Terms of office shall be for three years and shall be staggered so that approximately one-third of the terms shall expire each year on January 15.
B.
Chair. The board annually shall elect a member to serve as its chair. The chair shall coordinate all board activities with the assessor including assignment of panel members, scheduling of meetings, and other such board activities.
C.
[1] Presiding Officer. Each panel shall elect its own presiding officer to act as the chair for the panel and shall exercise such control over meetings as to ensure the fair and orderly resolution of appeals. In the absence of the elected presiding officer the panel shall appoint a temporary presiding officer at the beginning of a regular meeting. The presiding officer shall make rulings on the admissibility of evidence and shall conduct the proceedings of the panel in conformity with this chapter and with other applicable federal, state and municipal law.
D.
Report to the Assembly. The board, through its chair, shall submit an independent report to the Assembly each year by September 15 identifying, at a minimum, the number of cases appealed, the number of cases scheduled to be heard by the board, the number of cases actually heard, the percentage of cases where an error of valuation was determined to exist, the number of cases remanded to the assessor for reconsideration, the number of cases resulting in the board altering a property assessment, and the net change to taxable property caused by board action. The report shall also include any comments and recommendations the board wishes to offer concerning changes to property assessment and appeals processes.
(AO No. 49-75; AO No. 78-69; AO No. 86-30; AO No. 86-211(S-1); AO No. 87-44; AO No. 92-109; AO No. 94-26, § 1, 3-24-1994; AO No. 95-148, § 3, 7-25-1995; AO No. 2003-159(S), § 2, 12-16-2003; AO No. 2007-160, § 1, 12-11-2007; AO No. 2019-45(S), § 1, 4-9-2019)
A.
Preparation of appeal packet. The municipal assessor shall furnish a panel of the board of equalization with copies of the appellants appeal and a summary of assessment data relating to the appeal. Such material shall be considered as part of the official testimony the board may hear. The assessor or his representative may supplement the record by additional testimony, documentation and exhibits in accordance with subsection C.7 of this section.
B.
Quorum and voting.
C.
[1] Conduct of hearings; decisions. Except as otherwise provided in this chapter, hearings shall be conducted by each panel in accordance with the following rules:
1.
Record. The assessor shall keep verbatim stenographic records or electronic recordings of the board's proceedings, showing the vote of each member on every question and all of the evidence presented. The assessor shall prepare written minutes for all board proceedings and such minutes shall be signed by the presiding officer of the panel.
2.
Counsel. All parties may be represented by counsel during hearings before the board. On procedural matters the municipal attorney may offer legal counsel to the board in the course of its proceedings. Upon the recommendation of the Municipal Attorney, the board may retain independent legal counsel for a particular matter.
3.
Case number. Every appeal shall be assigned a case number which shall be read into the record along with the name of the appellant and the tax identification number, at the commencement of the hearing on that appeal.
4.
Burden of proof. The burden of proof rests with the appellant. The only grounds for adjustment of an assessment are unequal, excessive, improper or under valuation based on the facts stated in a valid written appeal or proven at the appeal hearing in accordance with subsection C.7 of this section. If the valuation is found to be too low, the board may raise the assessment. The municipality shall make available to the appellant all reasonably pertinent documents requested for presentation of the appeal.
5.
Rules of evidence. Evidence shall only be presented by the appellant and the assessor or their authorized representative. The board shall not be restricted by the formal rules of evidence; however, the presiding officer may exclude evidence irrelevant to the issues appealed. Hearsay evidence may be considered provided that there are adequate guarantees of its trustworthiness and that it is more probative on the point for which it is offered than any other evidence which the proponent can procure by reasonable efforts. The appellant must submit to the assessor's office all documentary evidence in their possession which they wish to be considered and which is relevant to the resolution of the appeal. This evidence includes but is not limited to purchase and closing documents, appraisal reports, brokers opinion of value, engineers reports, estimates to repair, rent rolls, leases, and income and expense information. The panel hearing the case must sustain the original assessed value if the relevant evidence is not submitted to the assessor's office within 15 days from the close of the appeal period. The appellant and assessor may agree to an extension of time for the production of evidence.
6.
Order of presentation. The appellant shall present evidence and argument first. Following the appellant, the assessor or his representative shall present the municipality's evidence and argument. Each party shall be allowed a total of five minutes to present evidence, and make oral argument unless additional time is permitted by the presiding officer. The appellant may, at the discretion of the presiding officer, make a rebuttal presentation, not to exceed five minutes, directed solely to the issues raised by the assessor. The municipal attorney may question the appellant or the assessor on matters relating to the appeal. The members of the board may ask questions, through the presiding officer, of either the appellant or the assessor at any time during the hearing. After both the appellant and the assessor have made their presentations, each may question the other through the presiding officer. The presiding officer may end the questioning and call for a motion from the other panel members.
7.
Witnesses, exhibits and other evidence. The appellant and the assessor may offer oral testimony of witnesses and documentary evidence during the hearing. Documents to be submitted as evidence by the appellant must be filed with the assessor no later than 15 days from the close of the appeal period unless the appellant and assessor agree to an extension. If an appellant has refused or failed to provide the assessor or assessor's agent full access to property or records, the appellant shall be precluded from offering evidence on the issue or issues affected by that access and those issues shall be decided in favor of the assessor. All testimony before the board shall be under oath.
a.
At the request of the appellant, evidence submitted pursuant to subsection C.5 or C.7 of this section relating to the assessed valuation of property used in an income-producing commercial enterprise shall be confidential. The assessor and the appellant may stipulate to facts to be presented to the board provided the assessor has received credible and reliable evidence to establish the facts.
8.
Decisions. At the conclusion of the hearing the panel shall determine, based solely on the evidence submitted, whether the assessment is unequal, excessive, improper or under valued. The panel shall issue findings of fact and conclusions of law clearly stating the grounds upon which the panel relied to reach its decision and advising all parties of their right to appeal the decision to superior court.
9.
Certification. The presiding officer shall certify the decision of the panel regarding an appeal to the assessor within seven days following its issuance. The presiding officer shall review and give final board certification to all such decisions.
10.
Termination of appeal upon agreement between appellant and assessor. After an appeal to the board of equalization has been filed, any value which has been agreed to by the assessor and the appellant, shall constitute a withdrawal and termination of the appeal by the appellant and the agreed upon valuation shall become the assessed value.
D.
Appeal to superior court. The appellant or the assessor may appeal a decision of the board to the superior court within 30 days in accordance with the rules of appellate procedure of the state.
(AO No. 97-41, § 1, 3-4-1997; AO No. 99-129, § 1, 9-28-1999; AO No. 2003-159(S), § 3, 12-16-2003)
A.
A person whose name appears on the assessment roll as the owner of record or the agent or assigns of that person may appeal to the board of equalization for relief from an alleged error in valuation.
B.
No appeal may be taken unless the applicant files with the assessor written notice of appeal specifying grounds for such appeal within 30 days from the date the assessment notice was mailed. An appeal application must be complete and presented on the form prescribed by the board. No appeal application may be accepted unless a filing deposit of $30.00 for a property whose assessed value is less than $100,000.00, $100.00 for property whose total assessed value is at least $100,000.00 but less than $500,000.00, $200.00 for property whose total assessed value is at least $500,000.00 and less than $2,000,000.00, and $1,000.00 for property whose total value is $2,000,000.00 or greater, is received by the assessor at the time of filing. The filing deposit shall be refunded regardless of outcome if the appeal is resolved prior to hearing, or if the appellant or the appellant's agent appears before the board of equalization at the time and place scheduled for the hearing, and actively participates in the proceeding after providing required data and access by the assessor's office. If the appeal is not resolved prior to hearing and the appellant or the appellant's agent fails to appear and actively participate in the proceeding, the deposit shall be forfeited. The assessor shall assign a case number to the appeal within one week of filing and payment of the filing deposit.
C.
The assessor shall schedule a calendar of hearing dates no later than March 15 or as soon thereafter as practical. The assessor shall notify the appellant by mail of the time and place for the hearing before the board.
D.
A property owner who seeks to appeal the assessor's valuation after the 30-day filing period has closed shall file a letter with the assessor within 30 days from the date of the close of the applicable appeal period of that tax year stating the reasons why the property owner was unable to appeal within the 30-day period. A panel of the board shall consider each letter. The panel shall only consider reasons the appellant was unable to comply within the 30-day period and shall not consider evidence regarding property valuation. The panel's determination shall be based on the letter and supporting documents. A taxpayer may not make an oral presentation at this hearing. The panel shall interpret the term "unable to comply" as meaning that a property owner must demonstrate compelling reasons or circumstances which would prevent a reasonable person under the circumstances from filing an appeal. Inability to timely produce documentation of damage to real property improvements resulting from the 2018 November Cook Inlet Earthquake shall be presumed to be such a compelling reason or circumstance. If the request is granted, the property owner shall have 30 days from the date of notification by the assessor to file an appeal and submit all evidence required by AMC Section 12.05.053C.5 and C.7. If the request is denied, the assessor shall notify the property owner of the board's decision.
(AO No. 49-75; AO No. 78-69; AO No. 86-30; AO No. 86-211(S-1); AO No. 87-44; AO No. 92-109; AO No. 2000-58, § 1, 3-21-2000; AO No. 2003-159(S), § 4, 12-16-2003; AO No. 2006-72(S-1), § 1, 5-23-2006; AO No. 2019-23(S), § 2, 2-12-2019)
A.
Except as otherwise provided by this section, tax bills or statements for real or personal property taxes shall include only the information required by state law and this code.
B.
Exceptions. Mailed tax bills may also include:
1.
Information on tax monies collected, source(s), and amount(s), as compiled and provided by the Treasury division.
2.
Information on what municipal services are funded by the taxes collected and expended, as compiled and provided by the office of management and budget.
3.
Coupons or vouchers for discounted municipal services.
4.
Information on changes to non-property tax sources of Municipal revenue, and the resulting effect of such changes on local property taxes.
(AO No. 2023-39, § 1, 4-11-2023)
A.
Correction of error in billing of penalty or interest. When it is shown to the chief fiscal officer that a taxpayer has been billed erroneously for a tax penalty or interest because of administrative error by the municipality, the chief fiscal officer may adjust the tax bill accordingly.
When it is shown to the assembly by a taxpayer of the municipality that the taxpayer has received a bill indicating that penalty and interest are due the municipality on a municipal tax matter, and where the taxpayer shows that the billing for penalty and interest was a result of administrative error on the part of the municipality, the assembly shall direct the administration to decrease such taxpayer's bill by the amount of unlawful penalty and interest.
B.
Correction of errors in assessment. When the assessor discovers that an error or omission has been made in a real or personal property assessment or billing, the assessor, upon receipt of proper documentation showing error or omission, may assess, reassess, bill or rebill for such property. Taxable property which has been omitted from assessment for any year may thereafter be assessed and taxed for that year at any future time. Failure to identify or consider significant damage to real property improvements resulting from an earthquake disaster is presumptively an error in assessment, and in such a case the assessor may decrease, but not increase, the original assessment. For purposes of this section, an "earthquake disaster" means any natural seismic event resulting in a declaration of civil emergency by the mayor pursuant to chapter 3.80.
C.
Rights of person receiving corrected assessment or bill. All rights provided by this title, including but not limited to rights to appeal, and times for making payments, shall be reserved to the person receiving a corrected assessment or bill as of the time the new assessment or billing is made.
(GAAB 9.20.100, 10.05.095; AO No. 93-104; AO No. 2019-23(S), § 3, 2-12-2019)
A.
If, in payment of taxes legally imposed, a remittance by a taxpayer through error or otherwise exceeds the amount due, and the municipality, on audit of the account in question, is satisfied that this is the case, the municipality shall refund the excess to the taxpayer with interest at eight percent from the date of payment. A claim for refund filed one year or later after the due date of the tax, as billed to the property owner by the municipality, is forever barred.
B.
When, on audit of the account in question, the municipality determines that an account has excess funds, the municipality may, upon the taxpayer's authorization, transfer and apply the excess funds to the following property account(s) in the taxpayer's name:
C.
Payments received by the municipality and applied to the parcel of property for which the tax was legally imposed shall not be transferred to another parcel of property, nor shall refunds be applicable in such instances unless the refunds or transfers fall within the categories as defined in subsection A or B of this section, or section 6.30.090.
[1]
Editor's note — This ordinance also provided that "This ordinance shall be effective, after passage and approval by the Assembly, on September 1, 2021 and shall be applicable to assessment and billing functions associated with tax year 2022. Any property tax accounts billed for tax year 2021 mailed on or after September 1, 2021 shall follow the 2021 tax year requirements which precede the effective date of this ordinance."
A.
Protest of application for transfer. The municipality may protest an application requesting approval of a transfer of a liquor license or a marijuana license to another person for reasons of unpaid debts or taxes arising from the conduct of the business licensed.
1.
The provisions of AS 04.11.360 require that an application for a transfer of a liquor license be denied if the transferor has not paid all debts or taxes arising from the conduct of the business licensed under AS title 4, and Alaska Administrative Code, 3 AAC 304.145(g) [15 AAC 104.145(g)], authorizes a local governing body to protest a transfer based upon nonpayment of current year estimated taxes so long as the local governing body has adopted an ordinance allowing for estimation of current year taxes.
2.
The provisions of AS 17.38 allow for the denial of a transfer of a marijuana license, and Alaska Administrative Code, 3 AAC 306.060(b), authorizes a local governing body to protest a transfer based upon a determination that the marijuana establishment has not met the local government's requirements for licensure.
B.
Estimation of tax. If application is made for the transfer of a liquor license or a marijuana license prior to the normal due date for the current year taxes, for the purposes of subsection A of this section, the municipality shall determine the amount of tax owed for the current year on the basis of a tax rate estimated by the chief fiscal officer. The estimated rate shall not be less than the previous year's rate for the property in question, or greater than the maximum rate permitted by statute. The estimated tax amount shall be treated as a liquidated debt arising out of the operation of the licensed premises which is due and payable ten days following the date of notice to the transferor. On the normal tax due date, the chief fiscal officer shall deduct from each payment the actual amount of tax owed and refund any surplus to the payor.
C.
Filing of involuntary return by assessor. If the voluntary business personal property tax return has not been filed with the assessor at the time of application for transfer of the license arising in whole or in part from the conduct of the business licensed, the assessor shall make an involuntary filing and estimate the assessed value for the purpose of estimating the current year taxes due. An involuntary return shall be charged a penalty as provided in section 12.10.080.
(AO No. 93-117, § 2, 8-10-1993; AO No. 2020-96, § 2, 9-1-2021[1])
[1]
Editor's note — This ordinance also provided that "This ordinance shall be effective, after passage and approval by the Assembly, on September 1, 2021 and shall be applicable to assessment and billing functions associated with tax year 2022. Any property tax accounts billed for tax year 2021 mailed on or after September 1, 2021 shall follow the 2021 tax year requirements which precede the effective date of this ordinance."
A.
It shall be the responsibility of every person who owns or controls real or personal property subject to tax by the municipality to file with the office of the assessor the address where the person will receive notices, bills or other correspondence regarding taxation. No person shall be excused from paying taxes or penalties thereon for the reason that the person did not receive a tax notice, bill or any other correspondence due to an improper mailing of an assessment notice, billings or other correspondence.
B.
An owner of real property meeting the criteria listed below may submit a request to the finance department that their name not be displayed or searchable on any finance department web page which provides access to real property records.
1.
The department shall grant this request if the following conditions are met: The property owner certifies in writing that they, their family member, or a child in their legal care and custody qualify as a member of the protected class as defined in section 12.05.020.
2.
Individuals required to register on a sex offender registry in Alaska or any other state may not make this request.
(AO No. 2020-50, § 1, 7-23-2020; AO No. 2025-42(S), § 2, 4-16-2025)
[1]
Editor's note — Former § 12.05.075, Tax payment certificate required for sale of mobile homes, was repealed.
Prior history: AO No. 78-57; AO No. 90-25(S); AO No. 2020-96, 9-1-2021.
Unless otherwise provided in this title, any person who violates the provisions of this title is subject to the imposition of a civil penalty as set forth in section 14.60.030, or, if such violation is not listed in the fine schedule set forth in section 14.60.030, a civil penalty as set forth in section 1.45.010. Assessment of civil penalties under this chapter does not preclude criminal charges, prosecution or penalties under other provisions of this code or under state law.
(GAAB 10.10.080; AO No. 86-211(S-1); AO No. 92-36; AO No. 93-167(S-1), § 11, 4-13-1994; AO No. 2014-42, § 40, 6-21-2014)
Consistent with the terms of the Charter and other provisions of law, the assessor may promulgate such regulations as are useful in the application and efficient interpretation of this chapter.
A.
In addition to estimation of taxes for purposes of liquor license or marijuana license transfers under section 12.05.065, the municipality may estimate taxes in conjunction with a cessation of a business or as part of distraint procedures for collection of current year business personal property taxes.
B.
If the municipality has not levied taxes for the current year, for the purposes of subsection A of this section, the municipality shall determine the amount of tax owed for the current year on the basis of a tax rate estimated by the chief fiscal officer. The estimated rate shall not be less than the previous year's rate for the property in question, or greater than the maximum rate permitted by statute. The estimated tax amount shall be treated as a liquidated debt due and payable as of the date designated in the notice to the business. In no case shall the due date be prior to January 1 of the assessment year. No delinquency penalties on an estimated tax shall accrue until after the normal tax due date. On the normal tax due date, the chief fiscal officer shall deduct from each payment the actual amount of tax owed and refund any surplus to the payor.
C.
If the voluntary business personal property tax return has not been filed with the assessor at the time of cessation of business or distraint, the assessor shall make an involuntary filing and estimate the assessed value for the purpose of estimating the current year taxes due. An involuntary return shall be charged a penalty as provided in section 12.10.080 only if the due date for a voluntary return has passed.
(AO No. 93-117, § 3, 8-10-1993; AO No. 2020-96, § 2, 9-1-2021[1])
[1]
Editor's note — This ordinance also provided that "This ordinance shall be effective, after passage and approval by the Assembly, on September 1, 2021 and shall be applicable to assessment and billing functions associated with tax year 2022. Any property tax accounts billed for tax year 2021 mailed on or after September 1, 2021 shall follow the 2021 tax year requirements which precede the effective date of this ordinance."