The Assessing Department is responsible for identifying, valuing, and maintaining accurate records of all taxable real and personal property within the boundaries of the Kodiak Island Borough. Per state law, each property must be assessed at its full and true value as of January 1st of each year. The Assessing Department utilizes a mass appraisal approach that ensures each property is assessed fairly and equitably.
As required by State Statute and Borough Code, the Kodiak Island Borough Assessor’s Office must conduct real property assessment reviews on properties located within the borough.
In 2024 staff will be reviewing properties in Service District 1. Remote properties scheduled for review are Hidden Basin and Ugak Bay.
Site visits generally consist of exterior photos and measurements to document changes or additions and to confirm existing information already on file.
The Assessing Department maintains a comprehensive database of all taxable property within the borough. This information includes record ownership, legal description, physical description, and assessed value as of the most current Certified Assessment Roll (as of the date of certification) and is readily available to the public by using the Real Property Information Search or by using the Map Center to find the address and ownership by locating the property.
The Assessing Department is also responsible for administering PROPERTY TAX EXEMPTION programs as authorized by Alaska State statutes and the Kodiak Island Borough code.
PROPERTY TAX EXEMPTION APPLICATIONS MUST BE FILED BY JANUARY 15TH EACH YEAR!