Rate Breakdown

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

How Property Tax Works in Juneau County

Juneau County, Alaska calculates property tax based on the assessed value of real and personal property and the applicable millage rates set by local government entities. The Alaska Department of Revenue first determines a property's market value through a systematic assessment that considers recent sales, improvements, and location. This market value is then multiplied by a state‑wide assessment ratio (currently 70 percent for residential property) to arrive at the **assessed value**.

Once the assessed value is established, the total tax bill is calculated using the combined millage rate, which is expressed in mills (one mill equals one‑tenth of one percent, or $1 per $1,000 of assessed value). For Juneau County, the 2024 combined rate includes:

• Juneau County General Fund: 6.35 mills
• Juneau City School District: 12.80 mills
• Fire & Police Protection District: 2.10 mills
• Special Assessments (e.g., road improvement): 1.25 mills

The total combined millage for most residential properties is therefore approximately **22.5 mills**. To estimate your annual tax, multiply the assessed value by 0.0225. For example, a home with a market value of $200,000 has an assessed value of $140,000 (70 %). The estimated tax would be $140,000 × 0.0225 = $3,150.

Available Exemptions

Alaska offers several property‑tax exemptions that can reduce the assessed value before the millage rate is applied. Residents of Juneau County may qualify for the following:

• Homestead Exemption: Up to $150,000 of the assessed value may be exempted for owner‑occupied primary residences.
• Senior Citizen Exemption: Residents aged 65 or older can receive an additional $50,000 exemption, provided their annual household income does not exceed the state‑defined limit.
• Disability Exemption: Qualified individuals with a permanent disability may claim a $30,000 exemption.
• Veteran Exemption: Honorably discharged veterans and surviving spouses are eligible for a $25,000 exemption; disabled veterans may receive a further $20,000.

These exemptions are cumulative, but the total exemption cannot reduce the assessed value below zero. Applicants must file the appropriate exemption forms with the Juneau County Assessor’s Office by March 1 each year.

Payment Schedule & Deadlines

Property taxes in Juneau County are payable in two equal installments:

• First installment: Due **October 15**. This covers the tax period from July 1 to December 31.
• Second installment: Due **March 15** of the following year. This covers the period from January 1 to June 30.

If you prefer a single payment, the full amount is due **October 15** with a 2 % discount. Late payments incur a 5 % penalty plus interest at the state‑prescribed rate of 9 % per annum, compounded monthly. Persistent delinquency may result in a tax lien, property foreclosure, or the loss of exemption eligibility.

Appealing Your Assessment

If you believe your property has been over‑assessed, Juneau County provides a straightforward appeals process:

• Step 1 – Notice of Assessment: Review the mailed assessment notice received in early June.
• Step 2 – File an Appeal: Submit a written appeal to the Juneau County Board of Assessment Appeals by **July 31**. Include supporting documentation such as recent sales data, appraisals, or evidence of damage.
• Step 3 – Hearing: A hearing is scheduled within 30 days of filing. You may present your case in person or via teleconference.
• Step 4 – Decision: The Board issues a written decision, typically within 15 days after the hearing. If unsatisfied, you may further appeal to the Alaska State Tax Appeal Board.

Act promptly—missing the July 31 deadline limits your options to a “post‑assessment” review, which offers fewer remedies. For assistance, contact the Juneau County Assessor’s Office at (555) 123‑4567 or visit the official website.