Rate Breakdown

Property taxes in Aleutians East Borough County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Aleutians East Borough County

The Aleutians East Borough Assessor evaluates every parcel of real and personal property at its fair market value as of the assessment date, which is typically the last day of the preceding fiscal year. The assessed value is then multiplied by the borough’s millage rate (mill rate) to determine the annual tax bill. One mill equals one‑tenth of one percent ($0.001) of assessed value. For fiscal year 2025‑2026 the combined millage rate for the borough—including school, road, and general fund levies—averaged around 15.6 mills, but rates can differ for specific districts or special assessments. Property owners receive a notice of assessment each spring, which lists the assessed value, applicable millage, and the resulting tax amount.

Available Exemptions

Alaska offers several exemptions that can lower the taxable value of a property. In Aleutians East Borough the most common exemptions are:

• Homestead Exemption: Up to $50,000 of assessed value may be exempt for owner‑occupied residences that serve as the primary home of the applicant.
• Senior Citizen Exemption: Residents age 65 or older may receive an additional $25,000 exemption, provided they meet income limits set by the state.
• Disability Exemption: Qualified individuals with a permanent physical or mental disability may claim a $25,000 exemption, subject to proof of disability and residency.
• Veteran Exemption: Veterans who are disabled (rated 30% or higher) or who are surviving spouses of veterans may claim a $5,000 exemption per qualifying veteran.

Exemptions must be applied for on the annual “Application for Property Tax Relief” form and are usually granted for the calendar year in which the application is approved.

Payment Schedule & Deadlines

Property taxes in Aleutians East Borough are payable in two installments:

• First Installment: Due March 1 (or the next business day if the 1st falls on a weekend/holiday). This installment typically covers the first half of the year’s tax liability.
• Second Installment: Due September 1 (or the next business day). This covers the remaining balance.

Owners may also elect to pay the full amount in a single lump sum before March 1 to avoid any processing fees. Late payments incur a penalty of 2% of the overdue amount plus interest at the rate prescribed by the borough, compounded monthly. Persistent delinquency can result in tax liens, tax sales, or foreclosure actions.

Appealing Your Assessment

If you believe your property has been over‑assessed, you have the right to appeal:

• Timelines: File a written appeal with the Aleutians East Borough Board of Assessment Appeals within 30 days of the date on the notice of assessment.
• Required Documentation: Submit a completed Appeal Form, supporting evidence (e.g., recent comparable sales, independent appraisal, photographs), and any relevant tax exemption certificates.
• Hearing Process: An informal hearing is scheduled, at which you may present your case in person or via a qualified representative. The board will issue a written decision, typically within 45 days of the hearing.
• Further Review: If dissatisfied with the board’s decision, you may appeal to the Alaska State Board of Appeals for Property Tax under the state’s statutory framework.

Staying organized and submitting clear evidence will increase the likelihood of a favorable adjustment. For detailed forms and deadlines, visit the Aleutians East Borough Assessor’s website or contact the assessor’s office directly.