Property Tax

The City of Unalaska levies tax on both “real” property and “personal” property. Real property is generally defined as land and buildings; and personal property is everything else. All real and personal property is subject to taxation, unless exempt.

Exemptions

Types or classes of property exempt from taxation include (this is not an exhaustive list; rules & restrictions apply):

Government owned property (unless leased out)
Undeveloped native land
The first $150,000 in assessed value of property owned and occupied by senior citizens & disabled veterans (yearly application required by March 1); more information here
The first $10,000 in assessed value of property owned by fire and EMS volunteers actively serving
The first $30,000 of the full and true value of all personal property
Household furniture and personal effects of household members
Property used exclusively for nonprofit, religious, charitable, cemetery, hospital or educational purposes
Money on deposit
Boats

Mil Rate

The City Council determines the tax rate each year, which is called the mil rate. The mil rate on both real and personal property is the same. To calculate property tax, multiply the assessed value by the decimal equivalent of the mil rate.

Real Property Tax

The City employs a professional assessor to determine the full and true value of real property as of January 1 of the assessment year. Assessment notices will be mailed to property owners by the end of March, notifying property owners of the assessed value. Property owners may appeal the assessed value to the Board of Equalization for relief from alleged errors in valuation that are not adjusted by the assessor to the taxpayer's satisfaction. Appeal forms are available from the City Clerk; due date stated in the assessment notice. The Board of Equalization hears appeals during the month of May. Tax bills are mailed by the end of June. The first half tax payment is due August 20 and the second half payment is due October 20 (due dates may be adjusted by the City Clerk to accommodate weekends).

Business Personal Property Tax

Businesses must submit a Business Personal Property Declaration Form by March 1 each year (8% penalty for late filing). Assessment notices will be mailed to property owners by the end of March notifying property owners of the assessed value. Tax bills will be mailed by the end of June. The first half tax payment is due August 20 and the second half payment is due October 20 (due dates may be adjusted by the City Clerk to accommodate weekends).

Ways to Pay Property Tax

In person with cash, check or money order at City Hall, 43 Raven Way, Unalaska
By mailing a check or money order to P. O. Box 610, Unalaska, AK 99685. Payments postmarked on or before the due date are considered timely
Online with credit card at the Official Payments website. Official Payments will add a processing fee

Information about Delinquent Taxes

If taxes are not paid when due and become delinquent, a penalty of 10% of the delinquent tax for the current year will be added, and 15% interest per annum will be charged on unpaid taxes (not including the penalty) from the due date until paid in full.

Payments made for taxes are credited first to the past due penalty, then to the past due interest, then to the past-due taxes and then to the current taxes, in that order. If a taxpayer is given the right to pay the tax in two installments, penalty and interest on an unpaid installment accrues from the date the installment becomes due.

Unpaid real property taxes become a lien against the property and make the property subject to foreclosure.

For more information, please contact the Unalaska City Clerk by phone (907) 581-1251 or email. You may also read the Unalaska tax code, Title 6, § 6.28 - § 6.36. View the code online at American Legal Publishing.