Ketchikan Gateway Borough
 
 
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Assessment Department

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

Separate listings shall be required for each property location as taxing district mill rates vary. 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.

Assessment Time Line

The following general fiscal year time-line is followed per code and work schedule.

July 1
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:

1111 Stedman Street
Ketchikan Alaska 99901
(907) 228-6640 phone

(907) 228-6655 fax


Mailing:

1900 1st Avenue

Ketchikan Alaska 99901

assessment@borough.ketchikan.ak.us