Rate Breakdown

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

How Property Tax Works in Northwest Arctic Borough County

The Northwest Arctic Borough (NAB) assesses property values once every three years, following the Alaska Department of Revenue’s statewide revaluation schedule. The borough’s assessor determines the market value of each parcel by reviewing recent sales, improvements, and land characteristics. This market value becomes the taxable base, which is then multiplied by the applicable millage rate to calculate the annual tax bill.

Millage rates in NAB are expressed in “mills,” where one mill equals one‑tenth of one percent (0.001) of the assessed value. The borough sets its general millage each fiscal year, while additional rates may be levied by school districts, special districts, or municipal utilities. For example, a 6‑mill rate on a property assessed at $150,000 results in a tax liability of $900 (150,000 × 0.006).

All property owners receive a notice of assessment that details the appraised value, the millage rates applied, and the resulting tax amount. It’s essential to review this notice for accuracy before using the estimator to project future payments.

Available Exemptions

Alaska offers several exemptions that can significantly reduce your taxable base. In Northwest Arctic Borough, eligible owners should consider the following:

• Homestead Exemption: Up to $100,000 of a primary residence’s assessed value may be exempt, lowering the taxable amount for owners who occupy the property as their principal home.
• Senior Citizen Exemption: Residents aged 65 or older can receive an additional exemption of up to $25,000, provided their household income does not exceed the state‑defined threshold.
• Disability Exemption: Individuals with qualifying disabilities (as defined by the Alaska Department of Health and Social Services) may claim a $25,000 exemption on their primary dwelling.
• Veteran Exemption: Armed forces veterans, particularly those with service‑connected disabilities, can obtain a $25,000 exemption on any real property they own.

Exemptions are applied before the millage rate is calculated, so they directly reduce the tax due. To claim an exemption, file the appropriate form with the Northwest Arctic Borough Assessor’s Office by the deadline indicated on the assessment notice.

Payment Schedule & Deadlines

The NAB fiscal year runs from July 1 to June 30. Property taxes are due in two installments:

• First installment: Due October 1 (covers July‑December).
• Second installment: Due March 1 (covers January‑June).

Owners may also elect to pay the full amount by the October 1 deadline to avoid the second payment. Late payments incur a 10 % penalty plus interest calculated at 5 % per annum on the unpaid balance. If a payment remains delinquent after 90 days, the borough may place a lien on the property, potentially leading to tax foreclosure.

Payments can be made online through the borough’s e‑pay portal, by mail, or in person at the Assessor’s Office. Setting up automatic bank drafts ensures timely payment and eliminates the risk of missed deadlines.

Appealing Your Assessment

If you believe the assessed value is incorrect, you have the right to appeal within 30 days of receiving the assessment notice. Follow these steps:

• Submit a written appeal to the Northwest Arctic Borough Assessor’s Office, including your parcel number, a statement of why you disagree, and any supporting documentation (e.g., recent sales data, independent appraisals).
• The Assessor’s Office will schedule a hearing before the Board of Commissioners or a designated hearing officer.
• During the hearing, you may present evidence and question the assessor’s methodology.
• After the hearing, the board issues a written decision. If you still disagree, you may appeal to the Alaska State Board of Assessment Appeals within 30 days of the borough’s decision.

Preparing a clear, evidence‑based argument improves the likelihood of a favorable outcome. Remember to keep copies of all correspondence and receipts throughout the process.