State Summary

• Tax Collection Method: Deeds
• Tax Collection Entity: Varies
• Property/Tax Records Administrator: Assessor
• Taxes Due: Varies
• Taxes Delinquent: First business day after due date
• Tax Sale Date/Period: Varies
• Tax Sale Registration Requirements: Varies
• Tax Sale Administrator: Varies
• Primary Bidding Type: Premium Bidding public auction
• Redemption Period: None
• Redemption Interest Rate/Flat Penalty: Not applicable
• Over-the-Counter Sale Opportunity: There are some OTC opportunities in Alaska, usually at the state level.

Tax deed sales in Alaskan boroughs and municipalities can be irregular and relatively rare compared to other states. Tax foreclosed property is deeded to the State for a period of at least one year before it may be offered for sale to the general public. Once a property is offered and sold to an outside investor, it can not be redeemed by the former property owner. If a municipality or a borough determines that a property can be of "public use", either entity will just keep a property indefinitely. or either entity will transfer the property deed to the another.

Alaska Municipality and Borough Reference