Rate Breakdown

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

How Property Tax Works in Denali Borough County

In Denali Borough, the property tax bill is based on the assessed value of real and personal property within the borough’s boundaries. The Denali Borough Assessor’s Office conducts an annual assessment, typically in March, using market‑value data, recent sales, and property characteristics such as size, location, and improvements. Once the assessed value is determined, the borough applies its millage rates—the amount of tax levied per $1,000 of assessed value. For fiscal year 2025‑26 the borough’s general levy is 15.3 mills; additional levies for schools, fire protection, and infrastructure can bring the total to roughly 22–24 mills, depending on the taxing district. To calculate your estimated tax, multiply the assessed value by the combined millage rate and divide by 1,000.

Available Exemptions

Alaska offers several property‑tax exemptions that reduce the taxable portion of your home’s assessed value. Denali Borough applies these statewide programs as follows:

• Homestead Exemption: Residents who own and occupy their primary residence may exempt up to $100,000 of assessed value, adjusted annually for inflation.
• Senior Citizen Exemption: Homeowners aged 65 or older can receive an additional exemption of up to $50,000, provided the property’s net assessed value after the homestead exemption does not exceed $250,000.
• Disability Exemption: Qualifying persons with a permanent disability may claim a $25,000 exemption on their primary residence.
• Veteran Exemption: Honorable‑discharged veterans, and in some cases their surviving spouses, are eligible for a $30,000 exemption. Disabled veterans may combine the veteran exemption with the disability exemption for greater savings.

All exemptions must be applied for on the annual “Property Tax Exemption Application” form, which is due by June 30 of the assessment year.

Payment Schedule & Deadlines

Denali Borough’s property tax bill is payable in two installments:

• First installment: Due July 15. Half of the total tax is due at this time.
• Second installment: Due October 15. The remaining balance must be paid by this date.

Taxpayers may choose to pay the full amount early, set up automatic electronic withdrawals, or use the borough’s online portal, mail‑in vouchers, or in‑person kiosks located at the borough office. If an installment is not received by the due date, a 1 % late‑payment penalty is assessed on the overdue amount, plus interest at the statutory rate of 5 % per annum. Continued non‑payment can result in a tax lien, property foreclosure, and loss of exemption eligibility.

Appealing Your Assessment

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

• File a Notice of Protest: Submit the written notice to the Denali Borough Assessor’s Office no later than 30 days after the assessment notice is mailed (typically by early May).
• Gather Evidence: Compile recent sales of comparable properties, independent appraisals, and any documentation of property damage or improvements that affect value.
• Hearing: The assessor will schedule an informal hearing. If the outcome remains unsatisfactory, you may appeal to the Alaska Department of Natural Resources’ Board of Assessment Appeals within 30 days of the hearing decision.
• Final Decision: The Board’s determination is binding, though further judicial review is possible under limited circumstances.

Timely filing and thorough documentation greatly improve the likelihood of a favorable adjustment. For assistance, contact the Denali Borough Assessor’s Office or consult a qualified property‑tax professional.