Alaska Stat. § 29.45.090
Tax limitation
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Sec. 29.45.090. Tax limitation.
(a) A municipality may not, during a year, levy an ad valorem tax for any purpose in excess of three percent of the assessed value of property in the municipality. All property on which an ad valorem tax is levied shall be taxed at the same rate during the year.
(b) A municipality, or combination of municipalities occupying the same geographical area, in whole or in part, may not levy taxes
(1) that will result in tax revenues from all sources exceeding $1,500 a year for each person residing within the municipal boundaries; or
(2) on value that, when combined with the value of property otherwise taxable by the municipality, exceeds the product of the percentage determined in (e) of this section of the average per capita assessed full and true value of property in the state multiplied by the number of residents of the taxing municipality.
(c) The commissioner shall apportion the lawful levy and equitably divide the tax revenues on the basis of need, services performed, and other considerations in the public interest if two or more municipalities occupying the same geographical area, in whole or in part, attempt to levy a tax
(1) the combined levy of which would result in tax revenues from all sources exceeding $1,500 a year for each person residing within the municipal boundaries; or
(2) on value that, when combined with the value of property otherwise taxable by the municipality, exceeds the product of the percentage determined in (e) of this section of the average per capita assessed full and true value of property in the state multiplied by the number of residents of the taxing municipality.
(d) For the purpose of (b) and (c) of this section, population shall be determined by the commissioner based on the latest statistics of the United States Bureau of the Census or on other reliable population data.
(e) The percentage in (b) and (c) of this section is based on the total tax rate established by the municipality and levied each year under AS 43.56.010(b) and is as follows:
If the tax rate determined under AS 43.56.010(b) is:The percentage is:
Not more than 18.0 mills375 percent
More than 18.0 mills but not more than 19.0 mills300 percent
More than 19.0 mills225 percent
(a) A municipality may not, during a year, levy an ad valorem tax for any purpose in excess of three percent of the assessed value of property in the municipality. All property on which an ad valorem tax is levied shall be taxed at the same rate during the year.
(b) A municipality, or combination of municipalities occupying the same geographical area, in whole or in part, may not levy taxes
(1) that will result in tax revenues from all sources exceeding $1,500 a year for each person residing within the municipal boundaries; or
(2) on value that, when combined with the value of property otherwise taxable by the municipality, exceeds the product of the percentage determined in (e) of this section of the average per capita assessed full and true value of property in the state multiplied by the number of residents of the taxing municipality.
(c) The commissioner shall apportion the lawful levy and equitably divide the tax revenues on the basis of need, services performed, and other considerations in the public interest if two or more municipalities occupying the same geographical area, in whole or in part, attempt to levy a tax
(1) the combined levy of which would result in tax revenues from all sources exceeding $1,500 a year for each person residing within the municipal boundaries; or
(2) on value that, when combined with the value of property otherwise taxable by the municipality, exceeds the product of the percentage determined in (e) of this section of the average per capita assessed full and true value of property in the state multiplied by the number of residents of the taxing municipality.
(d) For the purpose of (b) and (c) of this section, population shall be determined by the commissioner based on the latest statistics of the United States Bureau of the Census or on other reliable population data.
(e) The percentage in (b) and (c) of this section is based on the total tax rate established by the municipality and levied each year under AS 43.56.010(b) and is as follows:
If the tax rate determined under AS 43.56.010(b) is:The percentage is:
Not more than 18.0 mills375 percent
More than 18.0 mills but not more than 19.0 mills300 percent
More than 19.0 mills225 percent
Notes of Decisions
Cited in 4
cases, 1986–2001 · leading case: Keane v. Local Boundary Commission
Keane v. Local Boundary Commission (1995)
“Furthermore, AS 29.45.090 assumes that the prohibited tax is of an amount capable of predetermination.”
Matanuska-Susitna Borough v. Hammond (1986)
“AS 29.45.090 (effective January 1, 1986).”
Bullock v. State, Department of Community & Regional Affairs (2001)
“080 and AS 29.45.090, were originally enacted AS 29.”
Bullock v. STATE, DEPT. OF COMM. AFFAIRS (2001)
“56(c) and AS 29.45.090, do not apply to taxation of oil and gas property for the purpose of repayment of bonded indebtedness.”
— Alaska Stat. § 29.45.090(a) — 2 cases
Bullock v. State, Department of Community & Regional Affairs (2001)
“080 and AS 29.45.090, were originally enacted AS 29.”
Bullock v. STATE, DEPT. OF COMM. AFFAIRS (2001)
“56(c) and AS 29.45.090, do not apply to taxation of oil and gas property for the purpose of repayment of bonded indebtedness.”
— Alaska Stat. § 29.45.090(b) — 1 case
Keane v. Local Boundary Commission (1995)
“Furthermore, AS 29.45.090 assumes that the prohibited tax is of an amount capable of predetermination.”
— Alaska Stat. § 29.45.090(b)(1) — 1 case
Keane v. Local Boundary Commission (1995)
“Furthermore, AS 29.45.090 assumes that the prohibited tax is of an amount capable of predetermination.”
— Alaska Stat. § 29.45.090(d) — 1 case
Matanuska-Susitna Borough v. Hammond (1986)
“AS 29.45.090 (effective January 1, 1986).”
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