Personal property includes all moveable items not permanently affixed to or part of the real estate used for commercial purposes.

Personal property located or normally kept or used within the Kodiak Island Borough for any 90 days or more in the 12 months preceding January 1 of the tax year is subject to taxation.

Personal property filing forms are mailed to current account holders on November 15 of each tax year and must be returned before January 15 or a late file penalty will be added to the tax levied. Assessment notices for personal property are mailed February 28 of each tax year or February 29 in the case of a leap year.

Personal property used exclusively for personal, non-business, noncommercial, non-agricultural, and non-income producing purposes is exempt from taxation.

Please see Chapter 3.40 of the Kodiak Island Borough Code for more information.