Alaska Property Tax Exemptions: Homestead, Senior and Veteran Relief
Alaska property tax relief: the homestead exemption, senior, veteran and disability exemptions, how and when to apply, and how to appeal your assessment, from official state and county sources.
Last verified against official sources: October 29, 2026.
Senior, veteran and disability relief
| Veteran exemptions | Real property owned and occupied as the primary residence and permanent place of abode by a qualified disabled veteran may be exempt from property tax. The disability must have been incurred or aggravated in the line of duty and rated at 50% or more by the veteran's military service or the federal VA. The amount of the exemption, how to apply, and whether it transfers are set by the municipality; the exemption may transfer to a surviving spouse who is at least 60 years old. Contact the tax assessor's office in your municipality. |
|---|
County rules in Alaska
In Alaska, property tax exemptions, deadlines and appeals are largely set or run locally. Below are the rules from the official sites of the largest counties (or boroughs). If yours is not listed, ask your county assessor.
Municipality of Anchorage
| Homestead exemption | Residential exemption: owner-occupied residential property may be partially exempt — 40% of assessed value, up to a $75,000 maximum. The page does not state the tax year for this amount. |
|---|---|
| How to apply | Apply online through Smart File (smartfile.muni.org) or on the exemption application forms from Property Appraisal. If nothing has changed, there is no need to resubmit an application. Exemptions do not automatically transfer; a new property needs a new application. Failing to notify the assessor of a change may result in loss of the exemption, back taxes, penalty and interest (AMC 12.15.015 C.(6)). |
| Application deadline | Applications must be received in the office, submitted online, or postmarked by March 15 of the tax year sought (the Property Appraisal home page lists March 15th, 2026). 2026 date: https://www.muni.org/Departments/finance/property_appraisal/Pages/default.aspx |
| Senior exemptions and freezes | Senior citizen exemption: up to $150,000 of assessed value may be exempt for a primary residence owned and occupied by a person 65 or older who reaches 65 prior to January 1 of the year the exemption applies. A widow or widower at least 60 years old of a qualifying senior may also qualify. |
| Veteran exemptions | Disabled veteran exemption: up to $150,000 of assessed value may be exempt for a primary residence owned and occupied by a disabled veteran, or by a qualifying widow or widower at least 60 years old. A separate military service widow/widower exemption also allows up to $150,000; it expires January 1 of the year after the surviving spouse remarries. The page does not state the disability rating required. |
| Appealing your assessment | Start by contacting Property Appraisal during the 30-day review period after the assessment notice is mailed. A formal appeal must be filed within 30 days from the date the assessment notice was mailed (the home page gives February 11, 2026 for real property appeals), on a written form stating the grounds, with a refundable filing deposit. Appeals are heard by the Board of Equalization; a final Board decision may be appealed to the Superior Court within 30 days. The appellant bears the burden of proof (AS 29.45.210(b)). 2026 date: https://www.muni.org/Departments/finance/property_appraisal/Pages/default.aspx |
| When property taxes are due | Real property tax is paid in two installments: first half due June 30 and second half due August 31. The page does not print the year next to these dates. |
Fairbanks North Star Borough
| Homestead exemption | Residential Homeowner Exemption: qualified homeowners can receive an exemption equal to $50,000 of assessed value, except that a maximum of $10,000 is applied to service area assessments. The owner(s) of record must reside on the property as their primary residence prior to January 1 of the tax year. Properties recorded in a business name (LLC, partnership, corporation, etc.) do not qualify, and raw land is ineligible. |
|---|---|
| How to apply | Residential exemption: mail or bring the signed original application to the Assessing Department (no email or fax); the application is also printed on the bottom half of the assessment notice mailed at the end of January. Senior citizen, disabled veteran and widow/widower exemptions must be applied for in person at 907 Terminal Street, Fairbanks, with proof of age or a VA disability rating letter; wet signatures are required. Once on the program you do not need to reapply unless ownership, property description, residency, permanent place of abode or other eligibility factors change. Exemption holders must notify the Assessor of changes (FNSBC 8.04.080). Senior facts sheet: https://www.fnsb.gov/DocumentCenter/View/24438/Facts-for-Senior-Citizen-Exemption |
| Application deadline | Open enrollment for 2027 homeowner exemptions is July 1, 2026 through February 14, 2027. A Deadline Extension Request to the Assessor may be filed February 15, 2027 through March 14, 2027, with the exemption application attached. The senior and disabled veteran facts sheets say an applicant who missed February 14 for good cause (a serious medical condition or other serious event beyond their control) may file with an Unable to Comply Request by March 15. March 15 wording: https://www.fnsb.gov/DocumentCenter/View/24438/Facts-for-Senior-Citizen-Exemption |
| Senior exemptions and freezes | Senior citizen exemption: up to $150,000 of assessed value on the primary residence. The applicant must be 65 or older by December 31 of the prior year, and must own and occupy the property as their permanent place of abode on January 1 of the assessment year; the home cannot be rented or leased while the owner is away. Only one senior exemption per household. A widow or widower at least 60 years old by January 1 of the assessment year, not remarried, whose spouse qualified or would have qualified, may also receive it. |
| Veteran exemptions | Disabled veteran exemption: up to $150,000 of assessed value. The veteran must have a service-connected disability rating of 50% or more from the U.S. Department of Veterans Affairs, effective before January 1 of the tax year; be an Alaska resident (a fixed home in Alaska for at least 185 days each year); and own and occupy the home as their permanent residence on January 1. Unless the VA rating is permanent, a current rating letter must be submitted every year by February 14. A widow or widower at least 60 by January 1 of the assessment year, not remarried, of a veteran rated 50% or more may qualify. |
| Appealing your assessment | Assessment notices are mailed at the end of January. Contact the Assessing Department to talk with your appraiser first. A valuation appeal must be filed in person or postmarked within 30 days from the mailing date of the assessment notice. An appraiser reviews it and may offer a settlement; if not settled, it goes to the Board of Equalization. Only the record owner as of January 1 (or an authorized agent) may appeal, and only the assessed value — not the tax amount — can be appealed. Taxes must still be paid by the due date while an appeal is pending. |
| When property taxes are due | Bills are available July 1 and may be paid in full; otherwise the first half installment is due on the first business day in September and the second half on the first business day in November. |
City and Borough of Juneau
| How to apply | Apply to the City and Borough of Juneau Assessor's Office using the Senior Citizen and Disabled Veteran Exemption Application or the Hardship Exemption Application on the Assessor Forms page. Unless a veteran is 100% permanently disabled per the VA, the disabled veteran exemption must be applied for every year; the hardship exemption also needs a new application each year. If an exemption is still pending on September 30, pay the full bill on time; a refund is issued if the exemption is approved. Refund rule: https://juneau.org/finance/property-tax-information |
|---|---|
| Application deadline | Senior citizen and disabled veteran exemptions: March 31 of the applicable year (new applicants: on or before March 31 of the year they first become eligible). Hardship exemption: on or before April 30. Also: https://juneau.org/finance/sales-tax/senior-citizen-tax-benefits |
| Senior exemptions and freezes | Senior citizen exemption: up to the first $150,000 of assessed value of a primary residence is exempt for an owner-occupant who is 65 on or before December 31 of the preceding year and is eligible for the Permanent Fund Dividend (for the same or the preceding year). A widow or widower at least 60 of a qualifying senior may also qualify. Optional hardship exemption: for people receiving the senior or disabled veteran exemption, if 2% of gross household income (all household members) is less than the property tax liability, the tax is reduced to that 2% amount; apply every year by April 30. Widow/widower and PFD-year detail: https://juneau.org/finance/assessor-office |
| Veteran exemptions | Disabled veteran exemption: up to the first $150,000 of assessed value of a primary residence for an owner-occupant with a VA disability rating of 50% or greater who is eligible for the Permanent Fund Dividend. Applications are required every year unless the veteran is 100% permanently disabled per the VA. Deadline March 31. Disabled veterans receiving the exemption may also apply for the hardship exemption. Annual-application rule: https://juneau.org/finance/assessor-office |
| Appealing your assessment | Contact the Assessor's Office to review or correct errors, then file a petition for review (forms on the Assessor Forms page) within 30 days of the assessment notice mailing date — for example, 2025 notices were mailed March 3, 2025 and the 2025 appeal deadline was April 1, 2025. The office schedules an inspection of appealed properties. The Board of Equalization hears appeals of alleged valuation errors, generally May through August. |
| When property taxes are due | Property taxes are due in full by September 30. For the 2026 tax year, payments must be received by CBJ on or before September 30, 2026; postmarks are no longer used. The first penalty is assessed October 1 and a second on March 1, and interest accrues monthly on delinquent amounts. |
Matanuska-Susitna Borough
| How to apply | Senior citizen/disabled veteran exemption: submit the Senior Citizen/Disabled Veteran Exemption Form and, if applicable, the Supplemental Residency & Occupancy Qualification Form to the Borough, with proof of age (first filing) or the VA/military disability rating letter. Property held in a trust needs four trust pages. A qualified applicant need not file again in later years if nothing changes, but must report changes in ownership, property use, residency, permanent abode, disability status or other qualifying factors to the assessor. |
|---|---|
| Application deadline | Timely applications for the senior citizen/disabled veteran exemption are accepted through April 30, 2026. |
| Senior exemptions and freezes | Up to $150,000 of assessed value may be exempt under the mandatory senior citizen/disabled veteran program, and up to $135,279 more under the Borough's optional program. The applicant must be 65 on or before December 31 of the prior year, a resident of Alaska for the entire year before the exemption year, and must own and occupy the home as a permanent residence before January 1 of the assessment year (in later years, at least 185 days as the primary residence before January 1). The applicant may not own other property receiving a Residential, Senior Citizen or Disabled Veteran exemption. A widow or widower of a previous participant may qualify at age 60. |
| Veteran exemptions | Disabled veterans whose disability is rated 50 percent or more by their military branch or the VA, with an effective date before January 1 of the tax year, qualify for the same exemption: up to $150,000 of assessed value under the mandatory program and up to $135,279 under the optional program, subject to the same residency and occupancy rules. A widow or widower of a previous participant may qualify at age 60. |
| Appealing your assessment | Assessment notices are mailed near the end of each January. An informal review can be handled by telephone with the Assessment Office. A formal appeal must be filed within 30 days of the mailing of the assessment notice, on the appeal form from the Assessment Office or website. Disputes are heard by the Board of Equalization; a Board decision may be appealed to superior court. |
| When property taxes are due | Taxes are billed July 1 and due in two installments: first installment August 17, 2026; second installment February 16, 2027. Billing schedule: https://matsu.gov/taxes |
Property Tax & Homestead Exemptions FAQ
Do disabled veterans pay property tax in Alaska?
Real property owned and occupied as the primary residence and permanent place of abode by a qualified disabled veteran may be exempt from property tax. The disability must have been incurred or aggravated in the line of duty and rated at 50% or more by the veteran's military service or the federal VA. The amount of the exemption, how to apply, and whether it transfers are set by the municipality; the exemption may transfer to a surviving spouse who is at least 60 years old. Contact the tax assessor's office in your municipality.
Property Tax & Homestead Exemptions in other states
More Alaska law
- Alaska tenant rights & landlord-tenant law
- Alaska small claims court
- Alaska wills, probate & estates
- Alaska protective & restraining orders
- Alaska employment law
- Alaska debt & collections
- Alaska unemployment benefits
- Alaska divorce & family law
- Alaska expungement & criminal records
- Alaska traffic tickets & dui
- Alaska personal injury & wrongful death
- Alaska workers' compensation
- Alaska foreclosure & homeowner law
- Alaska consumer protection
- Alaska starting an llc & small business
- Alaska bankruptcy
- Alaska car insurance & vehicle laws
- Alaska criminal law
- Alaska gun laws
- Find a lawyer or free legal help in Alaska
- All Alaska law guides
How we source this page: each state-specific rule links to the statute, court rule or official government page it comes from. A rule taken from a public copy of a state code (used only where the official code is not freely readable online) is marked as a secondary source. Spot an error? Use the contact page to report it. About our sources
General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.