Alaska Statutes
Alaska Stat. § 29.45.010 (2026)
Property tax
✓ current as of July 2026
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Sec. 29.45.010. Property tax.
(a) A unified municipality may levy a property tax. A borough may levy
(1) an areawide property tax for areawide functions;
(2) a nonareawide property tax for functions limited to the area outside cities;
(3) a property tax in a service area for functions limited to the service area.
(b) A home rule or first class city may levy a property tax subject to AS 29.45.550 — 29.45.560. A second class city may levy a property tax subject to AS 29.45.590.
(c) If a tax is levied on real property or on personal property, the tax must be assessed, levied, and collected as provided in this chapter.
(a) A unified municipality may levy a property tax. A borough may levy
(1) an areawide property tax for areawide functions;
(2) a nonareawide property tax for functions limited to the area outside cities;
(3) a property tax in a service area for functions limited to the service area.
(b) A home rule or first class city may levy a property tax subject to AS 29.45.550 — 29.45.560. A second class city may levy a property tax subject to AS 29.45.590.
(c) If a tax is levied on real property or on personal property, the tax must be assessed, levied, and collected as provided in this chapter.
Notes of Decisions
Cited in 5
cases, 1972–2015 · leading case: DeVilbiss v. Matanuska-Susitna Borough, 356 P.3d 290 (Alaska 2015).
DeVilbiss v. Matanuska-Susitna Borough, 356 P.3d 290 (Alaska 2015). “The superior court concluded that article X, seetion 5 of the Alaska Constitution and AS 29.45.010 left the choice of funding mechanism "to the discretion of the Borough.”
State v. Schmidt, 323 P.3d 647 (Alaska 2014). “” The statute authorizing this exemption has existed since 1972, when the 1 AS 29.45.010. 2 E.g., AS 29.45.030(a), (e), (j), (l).”
Keane v. Local Boundary Comm'n, 893 P.2d 1239 (Alaska 1995). “16 AS 29.45.010. See 2B Sutherland, supra, § 51.”
Kingery v. Chapple, 504 P.2d 831 (Alaska 1972). “15 We suggest, however, that agencies of the state should also make such standards available to the public at regional offices in the same manner that AS 29.45.010 requires that municipal corporations file codes adopted by reference with the office of the clerk for the…”
City of Valdez v. State, Dept. of Cmty. & Reg'l Affairs, 793 P.2d 532 (Alaska 1990). “See AS 29.45.010 and AS 29.45.550. In exercising this authority, it “may by ordinance establish .”
— Alaska Stat. § 29.45.010(a)(3) — 1 case
DeVilbiss v. Matanuska-Susitna Borough, 356 P.3d 290 (Alaska 2015). “The superior court concluded that article X, seetion 5 of the Alaska Constitution and AS 29.45.010 left the choice of funding mechanism "to the discretion of the Borough.”
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