Alaska Statutes
Alaska Stat. § 29.45.190 (2026)
Appeal
✓ current as of July 2026
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Sec. 29.45.190. Appeal.
(a) A person whose name appears on the assessment roll or the agent or assigns of that person may appeal to the board of equalization for relief from an alleged error in valuation not adjusted by the assessor to the taxpayer's satisfaction.
(b) The appellant shall, within 30 days after the date of mailing of notice of assessment, submit to the assessor a written appeal specifying grounds in the form that the board of equalization may require. Otherwise, the right of appeal ceases unless the board of equalization finds that the taxpayer was unable to comply.
(c) The assessor shall notify an appellant by mail of the time and place of hearing.
(d) The assessor shall prepare for use by the board of equalization a summary of assessment data relating to each assessment that is appealed.
(e) A city in a borough may appeal an assessment to the borough board of equalization in the same manner as a taxpayer. Within five days after receipt of the appeal, the assessor shall notify the person whose property assessment is being appealed by the city.
(a) A person whose name appears on the assessment roll or the agent or assigns of that person may appeal to the board of equalization for relief from an alleged error in valuation not adjusted by the assessor to the taxpayer's satisfaction.
(b) The appellant shall, within 30 days after the date of mailing of notice of assessment, submit to the assessor a written appeal specifying grounds in the form that the board of equalization may require. Otherwise, the right of appeal ceases unless the board of equalization finds that the taxpayer was unable to comply.
(c) The assessor shall notify an appellant by mail of the time and place of hearing.
(d) The assessor shall prepare for use by the board of equalization a summary of assessment data relating to each assessment that is appealed.
(e) A city in a borough may appeal an assessment to the borough board of equalization in the same manner as a taxpayer. Within five days after receipt of the appeal, the assessor shall notify the person whose property assessment is being appealed by the city.
Notes of Decisions
Cited in 3
cases, 1991–2004 · leading case: Cool Homes, Inc. v. Fairbanks North Star Borough of Equalization, 860 P.2d 1248 (Alaska 1993).
Cool Homes, Inc. v. Fairbanks North Star Borough of Equalization, 860 P.2d 1248 (Alaska 1993). “500, or it can take an administrative appeal to the Board of Equalization, AS 29.45.190, and to the superior court, AS 29.”
Kenai Peninsula Borough v. Cook Inlet Region, Inc., 807 P.2d 487 (Alaska 1991). “In addition, a statutory right of appeal from assessments existed prior to the ordinance under AS 29.45.190 and AS 29.45.200(c). These, however, had to be exercised within 30 days after the date of mailing of the notice of assessment.”
Fairbanks v. Dená Nená Henash, 88 P.3d 124 (Alaska 2004). “AS 29.45.190, .210. In the present case the parties agreed to bypass the board of equalization.”
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