Search Unalaska Tax Records

Unalaska property tax records are managed by the City of Unalaska, an incorporated city in the Aleutians West Census Area that levies its own real and personal property taxes. The surrounding census area has no borough-level government, so the city is the sole local tax authority for parcels within city limits. You can find information about Unalaska property tax records, assessment notices, exemption programs, and payment options through the city's tax page at ci.unalaska.ak.us or by contacting the City Clerk's office at (907) 581-1251. Assessment values are set each January 1 by the city's contract assessor.

City of Unalaska Property Tax Authority

Unalaska is an incorporated city that operates within the Aleutians West Census Area, one of Alaska's unorganized borough regions. Because there is no borough government in the Aleutians West area, the City of Unalaska acts as the sole local tax authority for all taxable property inside city boundaries. The city levies taxes on both real property and personal property under its own municipal tax code, specifically Title 6 covering sections 6.28 through 6.36. State law under AS 29.45.010 gives Alaska municipalities that authority, and Unalaska exercises it to fund local services including police, fire, roads, and schools.

The City of Unalaska contracts with the Appraisal Company of Alaska to handle the assessment function. The contract assessor can be reached at (907) 581-1251. Property assessments are set as of January 1 each year at full and true market value, as required by AS 29.45.110. Assessment notices go out to property owners at the end of March. From the time you receive your notice, you have 30 days to file an appeal with the city's Board of Equalization if you believe the value is wrong.

The city website is the main point of entry for Unalaska property tax information, including current forms, exemption details, and payment instructions.

Unalaska Property Tax Records and City Resources

The city maintains a dedicated property tax page that covers all aspects of the local assessment and billing process. You can access it at ci.unalaska.ak.us/cityclerk/page/property-tax. That page links to forms, explains the assessment timeline, and lists the exemptions available to qualifying property owners. If you have a question about your Unalaska property tax record that you cannot resolve online, contact the City Clerk at City Hall, 43 Raven Way, Unalaska, AK 99685, or by phone at (907) 581-1251. Mail can be sent to PO Box 610, Unalaska, AK 99685.

The property tax page is updated each year with current mill rates, due dates, and any changes to exemption programs or procedures.

Planning actions like conditional use permits or rezoning can change how a property is classified, which affects taxable value. The planning page is a useful reference if your Unalaska property has recently undergone a use change.

Note: Business personal property declarations in Unalaska are due March 1 each year. Late filing results in a penalty equal to 8 percent of the assessed value. File on time to avoid that extra cost.

Unalaska Property Tax Payment Schedule

The City of Unalaska splits the annual tax bill into two installments. The first half is due August 20. The second half is due October 20. Tax bills are mailed at the end of June, giving property owners time to plan their payments before the August due date. The mill rate for each year is set by the Unalaska City Council during the annual budget process, and the total bill reflects that rate applied to the assessed value after any exemptions are subtracted.

Unalaska accepts payments in several ways. You can pay in person at City Hall at 43 Raven Way with cash, check, or money order. Mail payments go to PO Box 610, Unalaska, AK 99685. Online credit card payments are accepted through the Official Payments website, though a processing fee applies to that method. If you are mailing a payment, leave enough time for it to arrive before the due date. Late payments trigger a 10 percent penalty on the unpaid amount. After the due date, interest accrues at 15 percent per year from the due date until the balance is paid.

When a delinquent account has multiple items owed, the city applies payments in a specific order. Past-due penalties come first, then past-due interest, then past-due taxes, and finally current taxes. This payment order is set by city code. Understanding it matters if you are catching up on a delinquent Unalaska property tax account and want to know how much of your payment goes to the underlying tax versus fees and interest.

Unpaid real property taxes in Unalaska can result in a tax lien on the parcel. That lien is subject to foreclosure proceedings if left unpaid. The lien becomes part of the public record and must be resolved before a title transfer can close.

Unalaska Property Tax Exemptions

The City of Unalaska offers a range of exemptions from property tax. The state requires the city to grant the senior citizen and disabled veteran exemption under AS 29.45.030. That exemption covers the first $150,000 of assessed value for owners who are 65 or older or who are disabled veterans with a service-connected disability rating of at least 50 percent. The property must be the owner's primary residence. Alaska reimburses the city for revenue lost to this program.

Unalaska also grants an exemption of $10,000 of assessed value for active fire and emergency medical service volunteers. Personal property has a $30,000 exemption on full true value, which reduces the taxable portion for most small businesses and individuals with personal property accounts. Household furniture and personal effects that are not used commercially are also exempt. Government property, undeveloped native land, money on deposit, and property used by nonprofit, religious, charitable, or educational organizations are additional exempt categories under city code.

Boats are exempt from Unalaska property tax. Vessel owners do not need to file or apply for this exemption. It applies automatically. Optional exemptions under AS 29.45.050 may also be available for Unalaska property owners. Contact the city clerk at (907) 581-1251 to confirm which programs apply and what the application deadline is for the current tax year. Exemption forms are available through the property tax page at ci.unalaska.ak.us/cityclerk/page/property-tax.

Appealing an Unalaska Property Assessment

Assessment notices go out from the City of Unalaska at the end of March each year. After you receive yours, you have 30 days to appeal to the Unalaska Board of Equalization under AS 29.45.190. Appeal forms are available from the City Clerk. Hearings are typically held in May. Your appeal must state the grounds for the challenge, which can include excessive valuation, unequal treatment compared to similar Unalaska properties, or a factual error in the parcel record. You cannot use the board to challenge the mill rate or a city ordinance. Those matters go to the city council.

Before filing a formal appeal, call the city clerk's office or the contract assessor at the Appraisal Company of Alaska at (907) 581-1251. Ask how the value was reached and whether any data used in the assessment is inaccurate. If there is an error in the property's square footage, construction type, or condition, the assessor may issue a corrected notice. That corrected notice restarts the 30-day appeal window. Many Unalaska property owners resolve their concerns at this step without needing a formal board hearing.

For information on the Aleutians West Census Area and the broader context for Unalaska property tax, see the Aleutians West property tax records page.