History of the International Association of Assessing Officers
The Kodiak Island Borough Assessing Office follows standards created by the International Association of Assessing Officers (IAAO). The IAAO was created in 1934 and is "recognized as a diverse and global leader and preeminent source of standards, professional development, and research in mass appraisal, technical assistance, assessment administration, and property tax policy." The link below has more information on the History, Vision, and Mission of IAAO.
The IAAO provides two informational brochures for property owners to assist with questions pertinent to how market values are calculated, how taxes are determined based on your assessed value, and tips on how to appeal your assessed value. These documents are excellent resources to assist property owners with their initial questions about assessments and appeals. The first brochure is "Understand Your Assessment" and the second is "For the Property Owner Who Wants to Know." See the brochures linked below for more information.