North Slope Borough Property Tax Records

North Slope Borough property tax records are maintained by the NSB Assessing Division in Utqiagvik, Alaska. The borough covers the entire North Slope region of Alaska and assesses both real and personal property within its boundaries. No online property search portal exists at this time, so owners looking for assessment data, tax bills, or exemption details must contact the Assessing Division directly by phone, email, or in person at the Utqiagvik office. This guide covers the key dates, payment methods, staff contacts, and legal framework that govern property tax records in North Slope Borough.

North Slope Borough Assessing Division

The NSB Assessing Division handles all property tax functions for the borough. Its mission is to carry out every statutory requirement for the taxation of real and personal property located within North Slope Borough. Staff value both real and personal property, maintain ownership records, and respond to value appeals filed by property owners. The division sits within the Finance Department of the borough government.

One fact that sets this division apart from many others in Alaska: it performs annual physical inspections on all real properties. Most boroughs use multi-year reinspection cycles, but North Slope inspects every parcel each year. That approach makes sense given the complexity of the tax base here. The division has also taken on responsibility for valuing most oil and gas property within the borough, going further than simply accepting the state's figures. Staff actively review the Department of Revenue's assessments of oil and gas properties to protect the NSB tax base and make sure the borough captures its full share of revenue from the Prudhoe Bay facilities and the Trans-Alaska Pipeline corridor.

The North Slope Borough home page links to the Finance Department, where you can find current forms and contact details for the Assessing Division.

The borough website is the starting point for most property owners looking to reach the right office or download current forms.

The division maintains all records needed to establish ownership of taxable real property. That includes maps, title documents, deeds, and records of all real property transactions within the borough's boundaries. These records serve both tax and legal purposes and are available to the public on request.

The Assessing Division page lists current forms, staff contacts, and the important dates calendar for each tax year.

North Slope Borough Assessing Division Contact

The Assessing Division is located at 1274 Agvik Street, Utqiagvik, AK 99723. The mailing address is PO Box 69, Utqiagvik, AK 99723. You can reach the office by phone at (907) 852-0355 or by fax at (907) 852-4091. Email goes to NSBAssessing@north-slope.org. The Cashier's Office at the same address handles in-person payments and is open Monday through Friday from 8:30 AM to 4:30 PM.

Staff members as of the current year include Bernadette Fischer as Assessor, Charmaine Hingada and Selene Tirre as Deputy Assessors, and Rina Hermon as Tax Accountant, reachable at (907) 852-2611 ext. 1402. If you have a specific question about your property value or an exemption application, contacting the assessor's office by email first tends to be the fastest path to a clear answer.

Note: There is no online portal for North Slope Borough property data. All record requests, value inquiries, and assessment lookups must go through the Assessing Division directly by phone, email, or in-person visit.

North Slope Borough Property Tax Key Dates for 2026

The Assessing Division publishes a calendar of important dates for each tax year. These dates drive the entire assessment and payment cycle. Missing a deadline, especially for exemption applications or appeals, can result in losing benefits you are entitled to. The table below shows the 2026 schedule. Note that dates are subject to change and will be updated by the division as needed.

• Assessment Date: January 1, 2026
• Mandatory Exemption Deadline (Senior Citizen, Disabled Veteran): January 15, 2026
• Business Personal Property Returns Due: February 2, 2026
• Optional Exemption Deadline (Ad Valorem, Firefighter): February 17, 2026
• Assessment Notices Mailed: February 27, 2026
• Appeal Deadline: April 1, 2026
• Board of Equalization Hearing: May 6, 2026
• Tax Bills Mailed: June 1, 2026
• Tax Payments Due: June 30, 2026
• Taxes Become Delinquent: July 1, 2026

Business Personal Property returns for tax year 2026 were mailed to businesses in December 2025. If you operate a business in North Slope Borough and did not receive a return form, contact the Assessing Division to get one sent to you. Filing on time is important because late or missing returns can result in estimated assessments that may be higher than actual values.

Paying North Slope Borough Property Taxes

Property owners have four ways to pay their North Slope Borough property tax. In person is the most direct. Go to the NSB Cashier's Office at 1274 Agvik Street in Utqiagvik, open Monday through Friday from 8:30 AM to 4:30 PM. Bring your parcel ID number to make sure the payment is applied correctly.

For payments under $50,000, you can also pay by phone. Call the Cashier's Office directly at (907) 852-0354. Have your parcel ID ready along with your debit or credit card information. This option is available during regular business hours.

Online payment is available for amounts under $50,000 through the NSB online tax payment portal. This option was added in 2024. To access it, use customer number 920042 and enter your Property Tax ID in the appropriate field. The portal accepts bank account transfers and debit card payments. If you want to pay with a credit card online, call (907) 852-2611 ext. 1401 instead.

The e-billexpress portal is the borough's official online payment system, launched in 2024 for property tax amounts under $50,000.

Mail payments are also accepted. Make your check or money order out to North Slope Borough and send it to: North Slope Borough, Attn: Cashier, PO Box 69, Utqiagvik AK 99723. Always include the parcel ID number in the envelope or on the check memo line. Payments without a parcel ID can be misapplied, which may result in delinquency notices even if you paid on time. Taxes not paid by June 30 become delinquent on July 1.

Note: Property owners who move or change their mailing address should contact the Assessing Office to update their records, since all tax bills and notices go to the address on file.

North Slope Borough Property Tax Rates

North Slope Borough has maintained a combined mill rate of 1.799 mills per $1,000 of assessed value from 2018 through 2025. That rate is split between an operating component and a debt service component, though the total has remained stable. In 2016 and 2017 the total rate was 1.850 mills. The shift to 1.799 in 2018 has held since then. At that rate, a property assessed at $300,000 owes $539.70 per year in property tax. That is a very low effective rate by any standard and reflects the borough's enormous tax base from oil and gas operations.

The reason North Slope can fund its borough operations with such a low mill rate is the tax cap formula in AS 29.45.080(c). Because the borough has a large oil and gas tax base combined with a small resident population, using the standard mill levy would generate far more revenue than state law allows. The 225% of average per capita full and true value formula caps how much of the oil and gas property value can be taxed. Mill rates for NSB apply to reduced property values under this formula, keeping the effective levy within legal limits while still funding borough services.

Property Tax Exemptions in North Slope Borough

Several exemption programs reduce or eliminate property tax for qualifying owners. Mandatory exemptions under state law include those for senior citizens and disabled veterans. The application deadline for these mandatory exemptions in 2026 was January 15. If you missed it, contact the Assessing Division to ask about a waiver process. State law provides some flexibility for late applicants who had good cause for missing the deadline.

Optional exemptions, including the Ad Valorem exemption and the Firefighter exemption, had a later deadline of February 17, 2026. These exemptions are adopted by the borough assembly and are not guaranteed each year, though they have been offered consistently. The Firefighter Exemption is specific to North Slope Borough and reflects the service conditions faced by emergency responders in this remote region.

Forms for all exemption programs are available through the Assessing Division. The website offers fillable PDF versions of the Senior SNX/SNB form, the Ad Valorem Exemption Form, and the Firefighter Exemption Form. If you cannot access the website, call (907) 852-0355 and staff will mail or email forms to you.

Business owners must file a Business Personal Property Tax Return each year. The return form is available as a fillable PDF from the division's website. Accurate filing ensures your business property is assessed based on actual values rather than estimates the division must make on its own.

Legal Framework for North Slope Borough Property Tax Records

Property taxation in North Slope Borough operates under several layers of law. State law at Alaska Statutes Title 29.45 sets the foundation, including the authority to levy taxes, assessment standards, exemption requirements, and appeal rights. North Slope Borough Municipal Code sections 3.25, 3.27, and 3.50 add local rules that govern the borough's specific procedures, forms, and timelines.

The special treatment of oil and gas property is governed by AS 43.56, which allows municipalities like North Slope to levy a local tax on oil and gas exploration, production, and pipeline property. The state also levies at 20 mills on this property, but local taxes paid act as a credit against the state levy. Because Prudhoe Bay and the Trans-Alaska Pipeline fall within NSB boundaries, this provision has a major impact on the borough's revenue base. The division's active role in reviewing state valuations of oil and gas properties, rather than simply accepting them, is allowed under these statutes and is critical to protecting local revenue.

Assessment records in North Slope Borough are public under AS 29.45.103, which addresses the availability of taxation records. Anyone may request to view the assessment roll. Contact the Assessing Division to arrange access to specific records.

Note: The Alaska Office of the State Assessor tax jurisdictions list includes North Slope Borough contact information and can be used to confirm current assessor names and contact details.

North Slope Borough Property Records and Deeds

Deeds, title documents, and other real property records in North Slope Borough are filed with the Alaska Department of Natural Resources Recorder's Office. The Recorder's Office manages 34 recording districts statewide and processes roughly 1,000 documents per day. North Slope Borough properties fall within the Barrow Recording District. You can search recorded documents online using the DNR recorder's search system, which indexes records by name, document type, date, and parcel information.

The Assessing Division also maintains its own records of real property transactions within the borough, separate from the Recorder's Office. These internal records support the annual assessment process and include maps, title documents, and deeds that help establish current ownership. If you need a copy of a deed or need to verify ownership for tax purposes, the DNR Recorder's Office is the official source for certified copies.

Nearby Alaska Boroughs

North Slope Borough borders several other jurisdictions. Property tax rules and assessment systems vary significantly between them. Use the links below to find property tax records in neighboring areas.