Alaska Tax Deed Sales and Auctions

The judgment transfers the parcel to the municipality, which must hold it for at least one year; during that time anyone with an interest may redeem. At least 30 days before the period ends the clerk publishes an expiration notice once a week for four weeks (or posts it where there is no newspaper) and mails it by certified mail to the record owner and, where the assessed value exceeds $10,000, to mortgage and lien holders; the right of redemption expires 30 days after the first publication. The former owner keeps possession during redemption unless waste is committed. After the clerk's deed, the record owner at foreclosure (or assigns) may still repurchase within 10 years, but only until the municipality sells or contracts to sell the parcel, and the right ends if an ordinance retains it for a public purpose. A buyer at the municipality's sale therefore takes with no redemption or repurchase right outstanding.AS 29.45.440 - redemption expiration notice; right of redemption expires 30 days after the first notice publicationAS 29.45.440Verified Sep 27, 2026

Each municipality fixes its rate of levy, equalization date and delinquency date by resolution, determines the levy before June 15, and mails tax statements by July 1. A municipality may add a penalty of up to 20 percent of the tax due to delinquent taxes, and interest of up to 15 percent a year accrues on unpaid taxes (not on penalty) from the due date until paid; where taxes are payable in two installments, penalty and interest on an unpaid installment run from its own due date. The actual penalty and rate are set locally within those ceilings. Property taxes with penalty and interest are a lien on the property that is prior and paramount to all other liens or encumbrances. Delinquent real property tax liens are enforced by annual foreclosure unless an ordinance provides otherwise.AS 29.45.250 - penalty up to 20 percent of the tax due; interest up to 15 percent a year from the due dateAS 29.45.250Verified Sep 27, 2026

Each municipality disposes of land it owns under the procedure its governing body sets by ordinance, and several offer parcels left unsold at a competitive sale over the counter afterward. The Matanuska-Susitna Borough, for example, offers tax-foreclosed parcels first at a competitive sale and may later offer unsold ones in over-the-counter land sales. Whether any inventory exists and how it is sold must be confirmed with the borough or city land management office.Matanuska-Susitna Borough, Tax & LID Foreclosure Sale (Land & Resource Management), official pageVerified Sep 27, 2026