Alaska Statutes
Alaska Stat. § 29.45.200 (2026)
Board of equalization
✓ current as of July 2026
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Sec. 29.45.200. Board of equalization.
(a) The governing body shall appoint one or more boards of equalization for the purpose of hearing an appeal from a determination of the assessor. An appointed board shall be composed of not less than three persons, who shall be members of the governing body, municipal residents, or a combination of members of the governing body and residents. The governing body shall by ordinance establish the qualifications for membership. The governing body may by ordinance appoint itself to sit as a board of equalization.
(b) The board of equalization is governed in its proceedings by rules adopted by ordinance that are consistent with general rules of administrative procedure. The board may alter an assessment of a lot only pursuant to an appeal filed as to the particular lot.
(c) Notwithstanding other provisions in this section, a determination of the assessor as to whether property is taxable under law may be appealed directly to the superior court.
(a) The governing body shall appoint one or more boards of equalization for the purpose of hearing an appeal from a determination of the assessor. An appointed board shall be composed of not less than three persons, who shall be members of the governing body, municipal residents, or a combination of members of the governing body and residents. The governing body shall by ordinance establish the qualifications for membership. The governing body may by ordinance appoint itself to sit as a board of equalization.
(b) The board of equalization is governed in its proceedings by rules adopted by ordinance that are consistent with general rules of administrative procedure. The board may alter an assessment of a lot only pursuant to an appeal filed as to the particular lot.
(c) Notwithstanding other provisions in this section, a determination of the assessor as to whether property is taxable under law may be appealed directly to the superior court.
Notes of Decisions
Cited in 6
cases (1 in the last 5 years), 1991–2022 · leading case: City of Valdez v. State, 372 P.3d 240 (Alaska 2016).
City of Valdez v. State, 372 P.3d 240 (Alaska 2016). “AS 29.45.200(3). 101 . See, eg., Ketchikan Gateway Borough v.”
Cool Homes, Inc. v. Fairbanks North Star Borough of Equalization, 860 P.2d 1248 (Alaska 1993). “190, and to the superior court, AS 29.45.200. The taxpayer whose property is timely assessed should be aware that in all likelihood its property will generate some tax liability and can plan for that eventuality.”
Kenai Peninsula Borough v. Cook Inlet Region, Inc., 807 P.2d 487 (Alaska 1991). “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.”
Alvarez v. Ketchikan Gateway Borough, 28 P.3d 935 (Alaska 2001). “Lot A is Parcel No. 30-3640-142-000, and lot B is Parcel No.”
Kenai Peninsula Borough v. Port Graham Corp., 871 P.2d 1135 (Alaska 1994). “This procedure is authorized by AS 29.45.200(c), which allows the bypassing of the Board of Equalization in cases where the question is “whether property is taxable under the law.”
Fairbanks North Star Borough v. Victory Ministries of Alaska, Inc., & Camp Li-Wa Inc., 515 P.3d 111 (Alaska 2022). “050 (2016), which provides in part that “[t]he board shall not hear appeals that do not relate to assessed valuation unless specifically required to do so by law,” and AS 29.45.200(c), which provides in part that “a determination of the assessor as to whether property is taxable…”
Alaska Stat. § 29.45.200(3): 1 case
City of Valdez v. State, 372 P.3d 240 (Alaska 2016). “AS 29.45.200(3). 101 . See, eg., Ketchikan Gateway Borough v.”
Alaska Stat. § 29.45.200(c): 4 cases
City of Valdez v. State, 372 P.3d 240 (Alaska 2016). “AS 29.45.200(3). 101 . See, eg., Ketchikan Gateway Borough v.”
Kenai Peninsula Borough v. Cook Inlet Region, Inc., 807 P.2d 487 (Alaska 1991). “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.”
Kenai Peninsula Borough v. Port Graham Corp., 871 P.2d 1135 (Alaska 1994). “This procedure is authorized by AS 29.45.200(c), which allows the bypassing of the Board of Equalization in cases where the question is “whether property is taxable under the law.”
Fairbanks North Star Borough v. Victory Ministries of Alaska, Inc., & Camp Li-Wa Inc., 515 P.3d 111 (Alaska 2022). “050 (2016), which provides in part that “[t]he board shall not hear appeals that do not relate to assessed valuation unless specifically required to do so by law,” and AS 29.45.200(c), which provides in part that “a determination of the assessor as to whether property is taxable…”
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