Rate Breakdown

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

How Property Tax Works in Ketchikan Gateway Borough County

The Ketchikan Gateway Borough (KGB) assesses property taxes based on the “fair market value” of real and personal property as of the state‑wide assessment date, which is January 1 each year. The local Assessor’s Office reviews sales data, construction costs, and comparable property values to determine this amount. Once the assessed value is established, the borough applies its adopted millage rates to calculate the annual tax bill.

Millage rates are expressed in “mills,” where one mill equals one‑tenth of one percent (0.001). The KGB rate is a combination of the borough’s general levy, school district levy, and any special district levies (e.g., fire, water). For the 2024‑2025 fiscal year, the typical composite rate is:

• General Borough levy: 15.25 mills
• Ketchikan School District levy: 24.80 mills
• Fire‑Protection and other special districts: 5.10 mills

To estimate your tax, multiply the assessed value by the total millage (45.15 mills for the example above) and then divide by 1,000. For a home assessed at $250,000, the calculation would be: $250,000 × 45.15 / 1,000 = $11,287.50 in annual property taxes before any exemptions or credits.

Available Exemptions

Alaska law provides several exemptions that can lower the taxable portion of your property. Eligibility is determined by the State of Alaska Department of Revenue and the KGB Assessor’s Office.

• Homestead Exemption – Up to $5,380 of assessed value for owner‑occupied residences, available to any resident who qualifies as a “homesteader.”
• Senior Citizen Exemption – Residents aged 62 or older may receive an additional $3,000 exemption if their total household income does not exceed the statewide limit (adjusted annually).
• Disability Exemption – Individuals with a permanent physical or mental disability can claim a $5,380 exemption, similar to the homestead benefit, plus any applicable senior portion.
• Veteran Exemption – Qualified veterans (or surviving spouses) may receive a $5,380 exemption; disabled veterans may qualify for a larger exemption based on the degree of service‑connected disability.

Exemptions are applied before the millage rate is calculated, so they directly reduce your tax liability.

Payment Schedule & Deadlines

Property taxes in KGB are billed in two installments:

• First installment – Due September 15. It represents 50 % of the annual bill.
• Second installment – Due December 15. The remaining 50 % is payable at this time.

Taxpayers may also enroll in the borough’s automatic electronic payment plan, which debits the full amount on the due dates or splits the payment into monthly installments with a modest service fee. If a payment is missed or arrives after the deadline, a 2 % delinquency surcharge is assessed, and interest accrues at 10 % per annum on the unpaid balance. Continued non‑payment can lead to a tax lien, foreclosure, or a tax sale.

Appealing Your Assessment

If you believe your property’s assessed value is inaccurate, you have the right to appeal.

• File a Notice of Protest – Submit the form to the KGB Assessor’s Office within 30 days of the assessment notice (typically by March 1).
• Request a Review – The assessor will schedule an informal review, during which you can present evidence such as recent comparable sales, appraisal reports, or property condition photographs.
• Formal Hearing – If the issue isn’t resolved, you may request a formal hearing before the Alaska State Tax Appeal Board. A written brief and oral testimony are required.
• Decision & Further Appeal – The Board issues a written decision within 45 days. If you disagree, you can appeal to the Alaska Supreme Court, though this is rare.

Timely filing and thorough documentation are essential to a successful appeal. For assistance, contact the KGB Assessor’s Office or a qualified property tax consultant.