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Assessment Department Mission Statement:
Our Mission is to provide maintain a sound municipal property taxation program per Alaska Statutes Title 29, Section 45, article 1, Municipal Property tax, and Borough Code Section 45.11, Revenue and Taxation.
Borough Assessment Online Resources
| Assessment Authority |
STATE STATUTES which authorize assessment under TITLE 29, Chapter 45, Municipal Property Tax;
BOROUGH CODE which establishes the Assessment Department in Section 5.56.005. Department of Assessment. The Department operates under Chapter 45.11. Revenue and Taxation;
BOROUGH RESOLUTIONS which outline processes to be followed in application of the Code;
COURT DECISIONS AND LEGAL OPINIONS which are interpretations of how statutes are applied.
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The Department subscribes to Alaska Association of Assessing Officers and the International Association of Assessing Officers standards. The International Association of Assessing Officers subscribes to Appraisal Foundation's uniform standards of professional appraisal practice.
Three primary IAAO publications are used in the assessment department:
IAAO ASSESSMENT STANDARDS, PROPERTY APPRAISAL AND ASSESSMENT ADMINISTRATION the official text of the IAAO, and ASSESSMENT PRACTICES Self Evaluation Guide. |
| Business Property |
Personal Property: Business Use Process
Business use personal property is reported each year on a Business/Personal declaration form. Forms are prepared by the Department and mailed to business owners on the following schedule:
- Retail September 15
- Construction/Contracting October 15
- Service/Other November 15
- Aircraft December 01
Effective January 1, 2010 all personal property subject to assessment is exempt from Borough taxation. The City of Ketchikan still taxes personal property subject to assessment. Any accounts located within the corporate boundaries of the City of Ketchikan are still required to file a declaration form and will be taxed based on the City tax levy. Reporting dates are listed on the form and will vary according to property category.
Mid-year reports are for the convenience of new businesses. The annual declaration form allows for updating of the original listing.
Entities which no longer have Business/Personal property within the borough or who are out of business are expected to make that notation on their declaration and return it to the assessment department so that the account can be inactivated.
Business/Personal property information is confidential. |
| Property Exemptions |
Property Exemptions
Property exemptions are handled under the auspices of the Assessment Department. Available exemption categories include:
- Senior Citizen/Disabled Veteran
- If you are an Alaska resident and resided in property you owned as of January 1;
- If you were 65 years old on or before December 31;
- If you are a veteran with a 50% or more service related disability;
- If you are a widow or widower of the above and 60 years or older;
- If you are eligible or plan to apply for an Alaska Permanent Fund Dividend.
(The exemption is up to $150,000 assessed value)
Nonprofit entities or portions thereof may be exempt if:
- used exclusively for religious purposes;
- used exclusively for charitable purposes;
- used exclusively for cemetery purposes;
- used exclusively for hospital purposes;
- used exclusively for educational purposes;
- used exclusively for community purposes;
(Total exemption for the qualifying portions)
Property used in a manufacturing business not exceeding a value of 5,000,000 if:
- it has not been previously taxed in the borough;
- it has less than 100 annual full-time equivalent employees;
- it creates employment within the borough;
- it creates sales outside the borough of goods manufactured within the borough;
- it materially reduces the importation of goods from outside to borough of goods manufactured within the borough;
- it has not been used in the same trade of business in another municipality for at least six months.
(Graduated exemption over five years: 100%, 80%, 60%, 40%, 20%)
A structure containing a fire protection system if:
- approved under AS 18.70.081
- in operating condition
- incorporated as a fixture or part of the structure
(Exemption of 2% of 1981 assessed value or first year assessment)
All application forms are available from the assessment department. Department staff is available to discuss other exemptions and requirements outlined in state statute and borough code. |
| Property Information |
Real Property Information
Real property information may be requested at the Assessment Department. Costs are per borough resolution.
Real property information may be looked up by:
- Owner Name;
- Property Location;
- Parcel Number;
- Survey Number
- GIS Mapping Server
TYPES OF REAL PROPERTY INFORMATION AVAILABLE:
- Basic land and building valuation.
- Owner name, mailing address, ownership history.
- Geographic information: maps, plat references, parcel numbers, taxing district codes, legal references, property class codes, location addresses and reappraisal cycles
SOURCES OF INFORMATION:
Appraisal folders, certified rolls, historic valuation folders and deed files.
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Assessment Time Line
The following general fiscal year time-line is followed per code and work schedule.
July 1
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Beginning of Fiscal Year |
| September 15 |
Mail Retail Business/Personal Forms |
| October 15 |
Mail Construction-Contractors Business/Personal Forms |
| October 30 |
Mail Non-profit Exemption Application Forms |
| October 30 |
Begin New Construction Review |
| November 1 |
Retail/Business Personal Forms Due |
| November 15 |
Mail Service-other Business/Personal Forms |
| November 20 |
Mail Senior Citizens/Disabled Veteran Exemption Applications |
| December 1 |
Construction - Contractor Business/Personal Forms Due |
| December 1 |
Aircraft Business/Personal Forms Mailed |
| December 15 |
Last Day to File Most Exemption Applications |
| January 1 |
Date of Assessment |
| January 15 |
Service-Other Business/Personal Forms Due |
| January 15 |
Aircraft Business/Personal Forms Due |
| January 15-18 |
Approximate Mailing Date for Real Property Assessment Notice |
| February 1 |
Senior Citizens/Disabled Veteran Exemption Applications Due |
| February 15-18 |
Approximate Last Day to Appeal Real Property Value |
| February 28 |
Approximate Date for Mailing of Business Personal Assessment Notices |
| March 20 |
Organizational Board of Equalization: Preliminary Assessment Certificate Presented on Third Monday in March |
| March 28 |
Approximate Last day for Business/Personal Property Appeals |
| March 31 |
Deadline to File Senior Citizen/Disabled Veteran Exemption Application |
| April 1 |
Board of Equalization Hearings Begin |
| May 8 |
Board of Equalization Hearings Complete |
| May 15 |
Certified Assessment Roll Presented and Board of Equalization Adjourns |
Our contact information is as follows:
Ketchikan Gateway Borough Assessment Department
Physical Location:
1900 First Avenue, Suite 219
Ketchikan Alaska 99901
(907) 228-6640 phone
(907) 228-6655 fax
Mailing:
1900 First Aveunue, Suite 219
Ketchikan Alaska 99901
assessment@kgbak.us
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