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Tax Sale Atlas

Alaska tax sales

Alaska Over-the-counter land sale

Alaska sells unsold tax sale inventory over the counter, known there as Over-the-counter land sale, with no auction. Tax Sale Atlas holds this for all 19 Alaska counties, read from AS 29.45.240 and checked Sep 27, 2026.

Unsold liens and parcels do not disappear. In Alaska the name for that inventory is Over-the-counter land sale. Here is who holds it, how to buy without bidding, and what the statute allows.

Over-the-counter land sale: how it works

Municipal land sales of unsold tax-foreclosed parcels

State law creates no over-the-counter list. 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.

Does Alaska publish a lands-available list?

No statewide lands-available list exists. Inventory is held and sold by each borough or city.

This route skips the live auction, which means these are the parcels nobody bid on, so the due diligence matters even more. Every state names this inventory differently, and the state-held and struck-off land table maps each local name to the same mechanism. The over-the-counter guide has the cross-state playbook.

Verified Sep 27, 2026 against Alaska sources.

Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.

Browse Alaska counties

Sale calendars, list URLs and the office that publishes them are tracked county by county.