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Alaska Taxable Municipal Taxation - Rates and Policies Full Value Determination Population and G.O. Bonded Debt. January PDF
Alaska Taxable Municipal Taxation - Rates and Policies Full Value Determination Population and G.O. Bonded Debt. January 2010.
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1 Alaska Taxable 2009 Municipal Taxation - Rates and Policies Full Value Determination Population and G.O. Bonded Debt January 2010 Volume XLIX Sean Parnell, Governor State of Alaska Emil Notti, Commissioner Department of Commerce, Community & Economic Development
2 The Department of Commerce, Community, and Economic Development complies with Title II of the Americans with Disabilities Act of Upon request, this report will be made available in large print or other accessible formats. Requests for such should be directed to the Office of the State Assessor at (907) , or the request may be mailed to: Department of Commerce, Community, and Economic Development Office of the State Assessor 550 W. 7th Avenue, Suite 1770 Anchorage, AK
3 Alaska Taxable 2009 Department of Commerce, Community & Economic Development Emil Notti, Commissioner Division of Community Advocacy Tara Jollie, Director Office of the State Assessor Steve Van Sant, State Assessor Ronald Brown, Assistant State Assessor
5 Alaska Taxable 2009 Table of Contents Page Foreword Alaska Map... 2 Alaska Municipal Government Entities Cities within Boroughs Part 1 Overview: Municipal Taxation in Alaska Part 2 Municipal Class &Tax Types, Rates and Revenues Table 1 Class, Populations and Tax Types Table 2 General Sales and Special Taxes & Revenues Table 3 Property Tax Revenues Table 3A Local Per Capita Tax Revenue. 22 Part 3 Property Taxation Statewide Valuation Table 4 Types of Optional Property Tax Exemptions Authorized Table 5 Municipal Property Tax Rates & Tax Caps Overview Assessment Statistics & Ratio Studies Table 6 Summary of Assessed Values Table 6A Real Property Breakdown by Use Category Table 7 Local Assessments vs. Full Value Part A Real Property Part B Personal Property Part C Real and Personal Combined Table 8 Full Value Determination and Per Capita Values Table 9 Three Year Comparison Full Value Determination Table 10 Real Property Values 20 Year History Table 11 Full Value Determination 10 Year History Table 12 Real Property Assessment Staff Statistics Table 12A Personal Property Filing Due Date Deadline. 60 Table 13 Contract Revaluation Costs Part 4 Special Tax Programs Table 14A Senior Citizen/Disabled Veteran Property Tax Exemption Program History Table 14B Program Breakdown Table 15A Senior Citizen/Disabled Veteran Property Tax Equivalency Program History (Renter Rebate). 67 Table 15B Program Breakdown Table 16 Senior Citizen Special Assessment Deferment Program Table 17A Farm Use Land Assessment Program 10 Year History Table 17B Farm Use Land Program Breakdown Part 5 General Obligation Indebtedness. 73 Table 18 Population and G.O. Debt 10 Year History Table 19 Population, Valuation and G.O. Debt Breakdown Part 6 Property Tax Law 77 Alaska Statutes AS Alaska Taxing Jurisdiction Directory
7 FOREWORD The year 2010 marks the 49 th edition of Alaska Taxable. This publication is the official annual report to the Alaska State Legislature on property assessments and assessment practices by municipalities. The data presented in this report reflects the values as of January 1, Real property assessments have significantly slowed over the last couple of years and 2009 showed a marked decrease. Statewide assessments showed an increase of real property values of slightly over 2% over the 2008 valuations. The Haines Borough, the City and Borough of Juneau and the City of Valdez all showed decreases in their local assessed values in The senior citizen/disabled veteran property tax exemption program reflected another year of increase in Total statewide exempt values increased over 7% from $3.2 billion to $3.5 billion and taxes on those amounts increased 9%, from $43.6 million to $47.6 million. Property taxes still make up the bulk of local tax revenues at about 79% of the $1.38 billion collected last year. This includes property taxes on oil and gas property which is assessed and taxed by the state and reimbursed to municipalities. fàxäx itç ftçà State Assessor 1
9 Alaska Municipal Government Entities Organized Boroughs and Unified Home Rule Municipalities Type Of Entity Number Located in State Unified Home Rule 4 Home Rule 6 First Class 1 Second Class 7 Total Boroughs 18 Incorporated Cities Within Within Type of Entity Boroughs Unorganized Borough Total* Home Rule First Class Second Class Total Cities * Does not include Metlakatla, a reservation organized under federal law 3
10 INCORPORATED CITIES WITHIN ORGANIZED BOROUGHS Aleutians East Borough Second Class Lake & Peninsula Borough Home Rule Akutan Second Class Chignik Second Class False Pass Second Class Egegik Second Class Cold Bay Second Class Newhalen Second Class King Cove First Class Nondalton Second Class Sand Point First Class Port Heiden Second Class Pilot Point Second Class Denali Borough Home Rule Matanuska-Susitna Borough Second Class Anderson Second Class Houston Second Class Palmer Home Rule Wasilla First Class Fairbanks North Star Borough Second Class North Slope Borough Home Rule Fairbanks Home Rule Anaktuvuk Pass Second Class North Pole Home Rule Atqasuk Second Class Barrow First Class Kenai Peninsula Borough Second Class Kaktovik Second Class Homer First Class Nuiqsut Second Class Kachemak Second Class Point Hope Second Class Kenai Home Rule Wainwright Second Class Seldovia First Class Seward Home Rule Northwest Arctic Borough Home Rule Soldotna First Class Ambler Second Class Buckland Second Class Ketchikan Gateway Borough Second Class Deering Second Class Ketchikan Home Rule Kiana Second Class Saxman Second Class Kivalina Second Class Kobuk Second Class Kotzebue Second Class Noorvik Second Class Selawik Second Class Kodiak Island Borough Second Class Shungnak Second Class Akhiok Kodiak Larsen Bay Old Harbor Ouzinkie Port Lions Second Class Home Rule Second Class Second Class Second Class Second Class Remainder of Alaska Boroughs That Do Not Contain Incorporated Cities Municipality of Anchorage Bristol Bay Borough Haines Borough City & Borough of Juneau City & Borough of Sitka Municipality of Skagway City & Borough of Wrangell City & Borough of Yakutat Unified Home Rule Second Class Home Rule Unified Home Rule Unified Home Rule First Class Unified Home Rule Home Rule 4
11 Part 1 Overview: Municipal Taxation in Alaska 5
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13 Part I - Municipal Taxation in Alaska A. The Legal Framework Articles IX and X of the Alaska Constitution and Title 29 of the Alaska Statutes establish the legal framework for municipal taxation in Alaska. A portion of the Alaska tax law (Title 29) is provided in Part 6, page 63 of this publication. The Alaska Constitution permits delegation of the State's taxation power to local governments, but limits delegation of that power to only cities and boroughs. (Article X, Section 2) The constitution limitation that "no tax shall be levied... except for a public purpose..." applies to both State and municipal taxation. (Article IX, Section 6) Home rule municipalities are granted broad governmental powers by the Alaska Constitution, but the constitution also provides that "...standards for appraisal of all property assessed by the State or its political subdivisions shall be prescribed by law..." (Article IX, Section 3) General law municipalities are granted the right by state statute to levy a tax or special assessment and impose a lien for its enforcement. (AS ) Both home rule and general law municipalities are subject to limitations on their taxing powers found in Chapter of the Alaska Statutes. Section authorizes cities, boroughs and unified municipalities to levy a property tax. If a tax is levied on real or personal property, it must be assessed, levied and collected as provided in Chapter This chapter also authorizes the implementation of sales and use taxes. Based on Article X, Section I of the Alaska Constitution which provides that "...a liberal construction shall be given to the powers of local government...", it is assumed, although not expressly stated in statute, that all real and personal property is taxable unless it is specifically exempted from property taxation. It is also assumed that a municipality may impose severance taxes, as has been done by the Denali and Kodiak Island Boroughs. B. Classification of Municipalities All political subdivisions within the State of Alaska are termed "municipalities". The taxation powers and limitations of each type of municipality depend upon its classification. There are five categories of municipalities: 1. Home Rule City 3. General Law City 2. Home Rule Borough 4. General Law Borough 5. Unified Municipality General law cities are incorporated as either first class cities or second class cities. General law boroughs can be incorporated as first class or second class boroughs. There is only one class of home rule city, home rule borough, or unified municipality. The latter is also a home rule political entity. Areas that are not within the boundaries of an organized borough constitute a single unorganized borough commonly referred to as "The Unorganized Borough." 7
14 C. Taxation Limitations on the Various Classes of Municipalities Home Rule Municipalities. Home rule cities and boroughs have all legislative powers not prohibited by law or charter. AS lists all of the sections of Title 29 that act as limitations on home rule legislative powers. Among these limitations are: AS (b) AS (assessment and collection of taxes) (property taxes) AS (c)-(f) (authority to levy sales and use tax); and, AS (d) (mandatory exemption from sales and use taxes). General Law Boroughs. General law boroughs are required to assess and collect property, sales, and use taxes that are approved and levied within their boundaries, subject to the provisions of Chapter of the Alaska Statutes. All Boroughs. Taxes levied by a city within a borough must be collected by a borough and returned in full to the city levying the tax. This provision applies to home rule and general law municipalities. All Municipalities. Specific limitations on the property taxation powers of all general law and home municipalities are found in Sections and of the Alaska Statutes. AS limits the method by which a municipality may levy and collect taxes on oil and gas production and pipeline property. Under AS , no municipality may levy taxes exceeding 3% (30 mills) of the assessed value of property within the municipality during a year. Nor may a municipality, or a combination of municipalities occupying the same geographic, area levy taxes exceeding $1,500 per resident of the geographic area in a year. The tax limitation found in AS has been interpreted by the Alaska Supreme Court to apply only to property tax. (Keane v. Local Boundary Commission, 893 P.2d 1239, Alaska 1995). Finally, a municipality, or a combination of municipalities occupying the same geographic area, may not levy taxes upon value that, when combined with the value of property otherwise taxable by the municipality, exceeds the product of 225% of the average per capita assessed full and true value of property in the state, multiplied by the number of residents of the taxing municipality. Section of the Alaska Statutes provides that limitations on the amount of property tax that may be collected apply only to taxes for operating expenses and not to taxes collected to pay for bonded indebtedness. Second Class Cities. A second class city may, by referendum, levy property taxes as provided for first class cities. Specific limitations on the property taxation powers of second class cities are found in AS A special limitation on taxation by second class cities is that the city cannot levy property taxes exceeding 2% (20 mills) of the assessed value of property within the municipality in any one year. This limitation was increased from.5% (5 mills) in Compliance by municipalities with the taxation limitations in the state statutes is enforced through the State Assessor's Office under the powers granted by AS and AS Under these statutes, the Office of the State Assessor may investigate claims of errors in valuation, assessment of taxation procedures, inspect municipal records and order correction of any procedural errors discovered. D. The Role of the Department of Commerce, Community, and Economic Development and the Office of the State Assessor. Section 14 of Article X of the Alaska Constitution provides that: An agency shall be established by law in the executive branch of the state government to advise and assist local governments. It shall review their activities, collect and publish local government information, and perform other duties as prescribed by law. 8
15 This constitutionally mandated agency was initially created as the Local Affairs Agency in the Office of the Governor. In 1972, a separate department of state government, known as the Department of Community and Regional Affairs (DCRA), was created to carry out this constitutional mandate. One of the general powers and duties of DCRA under AS is to "advise and assist municipalities on procedures of assessment, valuation and taxation, and notify municipalities of major errors in those procedures." The duties of DCRA with regard to assessment, valuation and taxation are performed by the Office of the State Assessor (OSA). Alaska Taxable is an annual publication of DCRA compiled by the Office of the State Assessor. In 1999, the legislature merged the Department of Community & Regional Affairs with the Department of Commerce and Economic Development. The new department is now the Department of Commerce, Community & Economic Development, or DCCED. Another DCCED function performed by the Office of the State Assessor is the establishment of the full value of real and personal property in each city and borough school district in consultation with the assessor in each school district. (AS ) E. Municipal Taxation of Property With certain limitations, all cities, boroughs and unified municipalities in the State of Alaska may chose to levy a property tax. Property taxation is not mandatory nor even generally practiced in the State. Of the eighteen (18) organized boroughs and unified municipalities, only fourteen (14) levy a property tax; and, of the one hundred forty-four (144) home rule, first and second class cities, only eleven (11), which are located outside boroughs, and thirteen (13) located within organized boroughs, levy a property tax. If a municipality chooses to levy a property tax, it may only do so on property that is "taxable". What property is taxable? All real and personal property is taxable unless it is exempted from property taxation. Required exemptions from municipal property taxation are specified in AS Examples of property exempted from property taxation are household furniture and personal effects of members of a household, natural resources in place, and property used exclusively for nonprofit religious, charitable, cemetery, hospital, or educational purposes. Property owned by Alaska Native Claims Settlement Act (ANCSA) Native corporations is also exempt from municipal property tax unless the property is leased or developed. In addition to these exemptions from property taxation, AS provides for certain exemptions of oil and gas production and pipeline property, including oil and gas reserves in place. While oil and gas property is exempt from local municipal taxation the State levies a 20 mill tax against this property and reimburses each municipality which has oil and gas property located within its boundaries, an amount equal to taxes which it would have levied, up to the 20 mill limit. All of the exemptions discussed in this paragraph are mandatory exemptions. Section of the Alaska Statutes provides for optional exemptions and exclusions from local property taxation which the taxing authority may choose to exempt or exclude typically by ordinance. Some optional exemptions and exclusions, however, do require approval of the voters. Two examples of optional exemptions are the exemption of any or all categories of personal property and the exemption of up to $20,000 of value of a residence, which is sometimes referred to as a homestead exemption. All taxable real and personal property within a municipality is included in its full value determination, which is a key element in the calculation of state aid to schools and municipal assistance and revenue sharing. What is the "Full Value Determination (FVD)"? In brief, the Full Value Determination (FVD) is the sum total of the full and true value established for every piece of taxable real and personal property within a municipality's boundary regardless of any optional exemption which may have been enacted by local ordinance. AS specifies that the full and true value is the "estimated price that the property would bring in an open market and under the then prevailing market conditions in a sale between a willing seller and a willing buyer both conversant with the property and with the prevailing general 9
16 price levels." This section also requires the assessor to assess property at its full and true value as of January 1 of the assessment year. All assessors provide an annual report to the State Assessor which contains, among other items, a summary of all assessed values of all real and personal property within their jurisdictional boundaries, the results of all ratio studies and estimates of all exempt property. If a municipality does not provide an estimated value of exempt property, the State Assessor will estimate the value by using valuation models built for the various categories of property. Not all municipalities levy property taxes, therefore, not all municipalities have assessors. For those municipalities, the State Assessor must estimate the full and true value without the assistance of a local assessor. The State assessor then compiles the full value determination for each municipality annually and notifies each of the FVD. The full and true value of all taxable property, whether the property is actually taxed or not, is included in the full value determination for the municipality. F. The Full Value Determination Affects the Educational Local Contribution The Full Value Determination plays a significant role in State aid for education. Chapter of the Alaska Statutes establishes the Public School Foundation Program. Under this program, a school district is determined to have a "basic need" dollar amount determined according to a formula contained in AS The local government is required to make a "local contribution" toward this basic need. This local contribution is defined as at least the equivalent of a 4 mill tax levy on the full and true value of all taxable property within the district unless a 4 mill levy on the taxable value exceeds 45 % of the district's basic need. A municipality will not receive its school foundation aid payment unless it makes its local contribution. As can be seen, as the FVD increases, the local contribution for education increases up to the point where the 4 mill levy on the FVD exceeds the 45% of the districts basic need. Historically, only in the North Slope Borough and the City of Valdez has the 4 mill equivalency exceeded 45% of the basic need. In FY 2000, the legislature amended the local contribution laws to require the FVD to reflect only 50% of the increase in value from the current value and the base year value of Consequently, if a municipality s FVD for the current year is $1,000,000 more than the 1999 base year value, only $500,000 would be added to the base year value when calculating the current year local 4 mill funding amount. G. Municipal Sales, Use and Excise, Severance Taxation Sales and Use Taxes Alaska Statutes authorizes the levy of sales and use taxes at the municipal level. The statutes give broad authority to municipalities to levy taxes on sales, rents and services provided within the municipality. In 2005, the sales tax laws changed to allow a borough to exempt any source from the borough sales tax if it is taxed by a city within the borough. This allows a borough to assure that an item in the city costs the consumer no more than it would cost in the borough. This tends to level the playing field when purchasing certain items in both the city and the borough. There are only a couple of limitations placed upon municipalities in regards to levying a sales tax. Orbital space facilities are exempt from the levy of sales tax and alcohol may not be taxed unless other items are similarly taxed. Also, a municipality may not levy a sales tax on a construction contract awarded to a contractor or subcontractor that has been awarded by a state agency or on a subcontract awarded in connection with a project funded under the construction contract. Other exemptions may be granted on by a local ordinance. A general law municipality which levies a sales tax may also levy a use tax on the storage, use or consumption of tangible personal property, however, the use tax rate must be equal to the rate of the sales tax and may only be levied on buyers. These limitations do not apply to home rule municipalities. There are no limits, by statute, on the rate of levy for sales or use taxes for either type of municipality, however, if interest is charged on sales taxes if not paid, the interest may not exceed 15%. 10
17 Excise Taxes Under the liberal construction of local government powers required by Section 1 of Article X of the Alaska Constitution, municipal governments have broad taxing powers which are not specifically enumerated in State law. An Alaska Attorney General's opinion issued on April 29, 1986, concluded that a first class borough would have the legal authority to levy severance taxes within its municipal boundaries. At the present time, two boroughs, the Denali Borough and the Kodiak Island Borough, levy severance taxes against the activity of harvesting or extracting natural resources within their jurisdictions. And the Lake and Peninsula Borough has in it s code, a section that authorizes a severance tax on resources. Severance taxes are a type of excise tax. An excise tax is a tax on the performance of an act, in this case, the severing of natural resources from the place in which they are located. Although there has not been an Attorney General's opinion specifically on the subject of municipal excise taxation, under the same reasoning relied upon in the 1986 opinion, it appears logical to assume that other types of excise taxes other than severance taxes could be levied. There have been few municipalities which have enacted a form of excise tax. Some have enacted a tax on the enjoyment of certain privileges and occupations, which appears to fall in line with the broad taxing powers. 11
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19 Part 2 Municipal Tax Types, Rates, and Revenues 13
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21 TABLE Municipalities: Class, Populations and Tax Types Municipality Type of Municipality Population Property Sales Special Tax Tax Tax Adak Second Class City 178 No 3% No Akhiok Second Class City 48 No* NR NR Akiak Second Class City 341 No NR NR Akutan Second Class City 796 No No No Alakanuk Second Class City 670 No NR NR Aleknagik Second Class City 242 No NR NR Aleutians East Borough Second Class Borough 2,699 No No 2% Raw Fish Tax Allakaket Second Class City 96 No NR NR Ambler Second Class City 259 No NR NR Anaktuvuk Pass Second Class City 284 No* NR NR Municipality of Anchorage Unified Home Rule 284,994 Yes No 12% Bed Tx/ 8%Car Rental/72.6 mill Tobacco Anderson Second Class City 295 No No 8% Utility Tax Angoon Second Class City 430 No NR NR Aniak Second Class City 494 No 2% No Anvik Second Class City 84 No NR NR Atka Second Class City 73 No No 2% Raw Fish Tax/ 10% Bed Tax Atqasuk Second Class City 219 No* NR NR Barrow First Class City 4,054 No* No 5% Room/3%Alcohol/$1Tobacco/12%Smokeless Bethel Second Class City 5,665 No NR NR Bettles Second Class City 22 No NR NR Brevig Mission Second Class City 350 No NR NR Bristol Bay Borough Second Class Borough 1,029 Yes No 3% Raw Fish Tax/8% Bed Tax Buckland Second Class City 458 No 6% No Chefornak Second Class City 470 No 2% No Chevak Second Class City 922 No NR NR Chignik Second Class City 59 No NR NR Chuathbaluk Second Class City 88 No No No Clarks Point Second Class City 54 No NR NR Coffman Cove Second Class City 141 No No No Cold Bay Second Class City 90 No No 10% Bed Tax / $.04/gal. Fuel Tax Cordova Home Rule City 2,161 Yes 6% 6% Bed Tax/6% Vehicle Rental Tax Craig First Class City 1,117 Yes 5% 6% Liquor Tax Deering Second Class City 133 No NR NR Delta Junction Second Class City 1,058 No No No Denali Borough Home Rule Borough 1,848 No No Sev.Tax $.05/yd grvl-$.05 ton-coal; Bed Tax 7% Dillingham First Class City 2,347 Yes 6% 10% Bed & Liquor Tax / 6% Gaming Tax Diomede Second Class City 128 No NR NR Eagle Second Class City 129 Yes No No Eek Second Class City 272 No 2% No Egegik Second Class City 62 No No 3% Raw Fish Tax Ekwok Second Class City 121 No NR NR Elim Second Class City 280 No 3% No Emmonak Second Class City 794 No 3% No Fairbanks Home Rule City 30,367 Yes No 8% Bed Tax/ 5% Alcohol Tax/ 8% Tobacco Tax Fairbanks North Star Borough Second Class Borough 89,896 Yes No 8% Bed Tax/ 5% Alcohol Tax/ 8% Tobacco Tax False Pass Second Class City 39 No NR NR Fort Yukon Second Class City 587 No NR NR Galena First Class City 580 No 3% No Gambell Second Class City 673 No NR NR Golovin Second Class City 160 No No No Goodnews Bay Second Class City 225 No NR NR Grayling Second Class City 152 No No No Gustavus Second Class City 473 No NR NR Haines Borough** Home Rule Borough 2,310 Yes 5.5% 4% Bed Tax Holy Cross Second Class City 194 No NR NR Homer First Class City 5,390 Yes 4.50% No Note: Municipal populations are from the State Department of Labor *Indicates that City does not levy property tax, but Borough in which City is located does ** The City of Haines and the Haines Borough consolidated in 2002, into a single Home Rule Government 15
22 TABLE Municipalities: Class, Populations and Tax Types - continued Municipality Type of Municipality Population Property Sales Special Tax Tax Tax Hoonah First Class City 823 No 6% No Hooper Bay Second Class City 1,160 No 4% No Houston Second Class City 1,755 Yes 2% Liquor License Tax Hughes Second Class City 81 No No No Huslia Second Class City 277 No No No Hydaburg First Class City 341 No NR NR Juneau, City & Borough of Unified Home Rule 30,427 Yes 5% 7% Bed Tx/ 3% Liquor Tx/ 12% Tobacco Tax Kachemak Second Class City 453 Yes No No Kake First Class City 519 No 5% No Kaktovik Second Class City 272 No* NR NR Kaltag Second Class City 188 No No No Kasaan Second Class City 54 No No No Kenai Home Rule City 7,134 Yes 3% No Kenai Peninsula Borough Second Class Borough 52,990 Yes 3% No Ketchikan Home Rule City 7,508 Yes 3.50% 7% Bed Tax Ketchikan Gateway Borough Second Class Borough 12,993 Yes 2.5% 4% Bed Tax Kiana Second Class City 383 No NR NR King Cove First Class City 750 No 4% Fisheries Impact Tax (Flat Amt) Kivalina Second Class City 406 No NR NR Klawock First Class City 785 No NR NR Kobuk Second Class City 109 No NR NR Kodiak Home Rule City 5,974 Yes 6% 5% Bed Tax Kodiak Island Borough Second Class Borough 13,373 Yes No 1.05% Severance/5% Bed Kotlik Second Class City 610 No NR NR Kotzebue Second Class City 3,126 No 6% 6% Bed Tax / 6% Alcohol Tax / 6% Gaming Tax Koyuk Second Class City 333 No 2% No Koyukuk Second Class City 88 No NR NR Kupreanof Second Class City 27 No No No Kwethluk Second Class City 741 No 5% No Lake & Peninsula Borough Home Rule Borough 1,552 No No 2% Raw Fish Tax / 6% Bed Tax Larsen Bay Second Class City 67 No* 3% $5 per day / per person bed tax Lower Kalskag Second Class City 256 No NR NR Manokotak Second Class City 430 No NR NR Marshall Second Class City 417 No 4% No Matanuska-Susitna Borough Second Class Borough 82,515 Yes No 5% Bed Tax, Tobacco Excise Tax 5.29% McGrath Second Class City 317 No NR NR Mekoryuk Second Class City 195 No NR NR Metlakatla Federal Law 1,318 No No No Mountain Village Second Class City 765 No NR NR Napakiak Second Class City 348 No NR NR Napaskiak Second Class City 435 No No No Nenana Home Rule City 347 Yes 4% No New Stuyahok Second Class City 491 No NR NR Newhalen Second Class City 162 No No No Nightmute Second Class City 249 No NR NR Nikolai Second Class City 90 No No No Nome First Class City 3,570 Yes 5% 6% Bed Tax Nondalton Second Class City 202 No NR NR Noorvik Second Class City 642 No 4% 4% Utility Tax / 4% Landfill Tax North Pole Home Rule City 2,099 Yes 4% No North Slope Borough Home Rule Borough 6,706 Yes No No Northwest Arctic Borough Home Rule Borough 7,407 No No No Nuiqsut Second Class City 383 No* NR NR Note: Municipal populations are from the State Department of Labor * Indicates that City does not levy property tax, but Borough in which City is located does 16
23 TABLE Municipalities: Class, Populations and Tax Types - continued Municipality Type of Municipality Population Property Sales Special Tax Tax Tax Nulato Second Class City 274 No No No Nunam Iqua (Sheldon Point) Second Class City 156 No 4% No Nunapitchuk Second Class City 540 No NR NR Old Harbor Second Class City 184 No* 3% No Ouzinkie Second Class City 167 No* 3% No Palmer Home Rule City 5,559 Yes 3% No Pelican First Class City 113 Yes 4% 10% Bed Tax Petersburg Home Rule City 3,009 Yes 6% 4% Bed Tax Pilot Point Second Class City 72 No No 3% Raw Fish Pilot Station Second Class City 587 No 4% No Platinum Second Class City 47 No NR NR Point Hope Second Class City 689 No* NR NR Port Alexander Second Class City 51 No 4% 6% Bed Tax Port Heiden Second Class City 90 No No No Port Lions Second Class City 190 No* NR NR Quinhagak Second Class City 661 No 3% No Ruby Second Class City 160 No No No Russian Mission Second Class City 362 No NR NR St. George Second Class City 112 No NR NR St. Mary's First Class City 541 No 3% Alcohol Use Tax 3% St. Michael Second Class City 434 No NR NR Saint Paul Second Class City 450 No 3% Fish Tax 3% Sand Point First Class City 958 No NR NR Savoonga Second Class City 722 No 3% No Saxman Second Class City 420 No* 3.5% No Scammon Bay Second Class City 533 No NR NR Selawik Second Class City 846 No NR NR Seldovia First Class City 257 Yes 2%/4.5% No Seward Home Rule City 2,619 Yes 4% 4% Bed Tax Shageluk Second Class City 102 No NR NR Shaktoolik Second Class City 223 No NR NR Shishmaref Second Class City 587 No NR NR Shungnak Second Class City 272 No NR NR Sitka, City & Borough of Unified Home Rule 8,615 Yes 5%/6% 6% Bed Tax/50 mill tobacco Municipality of Skagway First Class Borough 846 Yes 3%/5% 8% Bed Tax Soldotna First Class City 4,061 Yes 3% No Stebbins Second Class City 577 No 3% No Tanana First Class City 252 No 2% No Teller Second Class City 260 No NR NR Tenakee Springs Second Class City 99 No 2% Bed Tax 6% Thorne Bay Second Class City 440 No 5% Bed Tax 4% Togiak Second Class City 802 No 2% 2% Raw Fish Tax Toksook Bay Second Class City 605 No NR NR Unalakleet Second Class City 723 No NR NR Unalaska First Class City 3,551 Yes 2% 2% Raw Fish Tax/ 5% Bed Tx Upper Kalskag Second Class City 235 No NR NR Valdez Home Rule City 4,498 Yes No 6% Bed Tax Wainwright Second Class City 534 No* NR NR Wales Second Class City 138 No NR NR Wasilla First Class City 7,176 Yes 2.5% No White Mountain Second Class City 191 No NR NR Whittier Second Class City 161 Yes 5% Sales tax summer only / $2.50 Pass. Trans. Tax Wrangell, City & Borough of Home Rule Borough 2,112 Yes 7% 6% Bed Tax Yakutat, City & Borough of Home Rule Borough 592 Yes 4% 1% Fish Tax/8% Bed & Car Rent/4% Sevr. Tax Note: Municipal populations are from the State Department of Labor *Indicates that City does not levy property tax, but Borough in which City is located does 62 Municipalities (reporting) levy a General Sales Tax Rates range from 1% to 7% 78 Municipalities (reporting) levy either a General Sales Tax, Special Tax (bed tax, fish tax, etc.) or a combination of the two 38 Municipalities (cities & boroughs) levy a property tax 64 Municipalities did not provide a report this year 14 Boroughs & 13 cities within boroughs, levy a property tax 11 Cities in the Unorganized Borough levy a property tax 17
24 Sales Municipality Tax Revenues Special Tax Revenues Adak 3% $128,212 No Akhiok NR NR Akiak NR NR Akutan No No Alakanuk NR NR Aleknagik NR NR TABLE Municipal Sales Tax, Special Tax and Revenues Aleutians East Borough No 2% Raw Fish Tax $3,421,781 Allakaket NR NR Ambler NR NR Anaktuvuk Pass NR NR Municipality of Anchorage No 12% Bed Tx/ 8%Car Rental/72.6 mill Tobacco $22,081,280/$5,339,159/$16,524,753 Anderson No 8% Utility Tax $51,305 Angoon NR NR Aniak 2% $53,464 No Anvik NR NR Atka No 2% Raw Fish Tax/ 10% Bed Tax $15,181/$3,065 Atqasuk NR NR Barrow No 5% Room/3%Alcohol/$1Tobacco/12%Smokeless $49,135 / $179,281 / $134,795 Bethel NR NR Bettles NR NR Brevig Mission NR NR Bristol Bay Borough No 3% Raw Fish Tax/8% Bed Tax $1,441,628 / $99,978 Buckland 6% $73,792 No Chefornak 2% $40,935 No Chevak NR NR Chignik NR NR Chuathbaluk No No Clarks Point NR NR Coffman Cove No No Cold Bay No 10% Bed Tax / $.04/gal. Fuel Tax $14,679 / $35,415 Cordova 6% $2,669,455 6% Bed Tax/6% Vehicle Rental Tax $141,812 / $9,752 Craig 5% $1,450,799 6% Liquor Tax $103,666 Deering NR NR Delta Junction No No Denali Borough No Sev.Tax $.05/yd grvl-$.05 ton-coal; Bed Tax 7% $79,068 / $2,723,130 Dillingham 6% $2,132,402 10% Bed & Liquor Tax / 6% Gaming Tax $50,885 / $218,711 / $66,690 Diomede NR NR Eagle No No Eek 2% $28,000 No Egegik No 3% Raw Fish Tax $1,045,587 Ekwok NR NR Elim 3% $58,303 No Emmonak 3% $181,396 No Fairbanks No 8% Bed Tax/ 5% Alcohol Tax/ 8% Tobacco Tax $2,750,491 / $1,571,876 / $620,617 Fairbanks North Star Borough No 8% Bed Tax/ 5% Alcohol Tax/ 8% Tobacco Tax $1,660,698 / $1,384,230 / $1,077,166 False Pass NR NR Fort Yukon NR NR Galena 3% $173,039 No Gambell NR NR Golovin No No Goodnews Bay NR NR Grayling No No Gustavus NR NR Haines Borough 5.5% $2,656,544 4% Bed Tax $77,872 Holy Cross NR NR Homer 4.50% $7,600,739 No 18
25 Sales Municipality Tax Revenues Special Tax Revenues Hoonah 6% $251,644 No Hooper Bay 4% $252,355 No Houston 2% $187,445 No Hughes No No Huslia No No TABLE 2 - continued 2009 Municipal Sales Tax, Special Tax and Revenues Hydaburg NR NR Juneau, City & Borough of 5% $41,577,389 7% Bed Tx/ 3% Liquor Tx/ 12% Tobacco Tax $1,100,000 / $840,000 / $525,000 Kachemak No No Kake 5% $138,341 No Kaktovik NR NR Kaltag No No Kasaan No No Kenai 3% $5,372,499 No Kenai Peninsula Borough 3% $28,585,036 No Ketchikan 3.5% $10,381,936 7% Bed Tax $444,862 Ketchikan Gateway Borough 2.5% $8,397,300 4% Bed Tax $47,979 Kiana NR NR King Cove 4% $1,775,000 Fisheries Impact Tax (Flat Amt) $100,000 Kivalina NR NR Klawock NR NR Kobuk NR NR Kodiak 6% $8,878,804 5% Bed Tax $146,385 Kodiak Island Borough No 1.05% Severance/5% Bed $1,311,188 / $86,388 Kotlik NR NR Kotzebue 6% $2,930,225 6% Bed Tax / 6% Alcohol Tax / 6% Gaming Tax $48,715 / $36,166 / $313,763 Koyuk 2% $37,400 No Koyukuk NR NR Kupreanof No No Kwethluk 5% $94,998 No Lake & Peninsula Borough No 2% Raw Fish Tax / 6% Bed Tax $1,260,995 / $140,862 Larsen Bay 3% $9,231 $5 per day / per person bed tax $11,050 Lower Kalskag NR NR Manokotak NR NR Marshall 4% $92,827 No Matanuska-Susitna Borough No 5% Bed Tax, Tobacco Excise Tax 5.29% $1,015,063 / $4,600,675 McGrath NR NR $20,107 Mekoryuk NR NR Metlakatla No No Mountain Village NR NR Napakiak NR NR Napaskiak No No Nenana 4% $208,745 No New Stuyahok NR NR Newhalen No No Nightmute NR NR Nikolai No No Nome 5% $4,642,605 6% Bed Tax $100,888 Nondalton NR NR Noorvik 4% $121,959 4% Utility Tax / 4% Landfill Tax $6,807 / $1,757 North Pole 4% $2,432,917 No North Slope Borough No No Northwest Arctic Borough No No Nuiqsut NR NR 19
26 TABLE 2- continued Sales Municipality Tax Revenues Special Tax Revenues Nulato No No Nunam Iqua (Sheldon Point) 4% $1,393 No Nunapitchuk NR NR Old Harbor 3% $16,608 No Ouzinkie 3% $6,866 No Palmer 3% $4,818,801 No Pelican 4% $58,601 10% Bed Tax $2,303 Petersburg 6% $2,870,844 4% Bed Tax $51,632 Pilot Point No 3% Raw Fish $518,349 Pilot Station 4% $80,921 No Platinum NR NR Point Hope NR NR Port Alexander 4% $22,221 6% Bed Tax $2,624 Port Heiden 2009 Municipal Sales Tax, Special Tax and Revenues No Port Lions NR NR $6,049 Quinhagak 3% $117,206 No Ruby No No Russian Mission NR NR St. George NR NR St. Mary's 3% $96,360 Alcohol Use Tax 3% $2,472 St. Michael NR NR Saint Paul 3% $551,835 Fish Tax 3% $1,349,981 Sand Point NR NR Savoonga 3% $68,840 No Saxman 3.5% $94,807 No Scammon Bay NR NR Selawik NR NR Seldovia 2%/4.5% $76,970 No Seward 4% $4,138,995 4% Bed Tax $362,004 Shageluk NR NR Shaktoolik NR NR Shishmaref NR NR Shungnak NR NR Sitka, City & Borough of 5%/6% $9,761,477 6% Bed Tax/50 mill tobacco $376,130 / $469,762 Municipality of Skagway 3%/5% $6,272,760 8% Bed Tax $167,223 Soldotna 3% $7,717,581 No Stebbins 3% $71,755 No Tanana 2% $20,807 No Teller NR NR Tenakee Springs 2% $6,843 Bed Tax 6% $620 Thorne Bay 5% $268,478 Bed Tax 4% $17,278 Togiak 2% $106,155 2% Raw Fish Tax $53,893 Toksook Bay NR NR Unalakleet NR NR Unalaska 2% $10,431,035 2% Raw Fish Tax/ 5% Bed Tx $4,633,809 / $172,248 Upper Kalskag NR NR Valdez No 6% Bed Tax $358,349 Wainwright NR NR Wales NR NR Wasilla 2.5% $12,984,135 No White Mountain NR NR Whittier 5% $597,638 Sales tax summer only / $2.50 Pass. Trans. Tax $194,236 Wrangell, City & Borough of 7% $2,266,131 6% Bed Tax $39,960 Yakutat, City & Borough of 4% $742,752 1% Fish Tax/8% Bed & Car Rent/4% Sevr. Tax $27,967 / $165,053 / $0 TOTAL SALES TAX REPORTED $ 197,884,551 TOTAL SPECIAL TAXES REPORTED $84,710,222 20
27 TABLE Local Property Tax and Oil & Gas Property Tax Revenues Municipality Property Tax Oil & Gas Total Chg. From Municipal **Per Capita Revenues *** Property Tax Property Tax Previous Population Per Capita Revenue Revenues Revenues Year Revenue City & Boro Municipality of Anchorage $439,467,877 $1,355,207 $440,823, % 284,994 $1,547 Bristol Bay Borough $1,394,557 $0 $1,394, % 1,029 $1,355 Cordova $1,705,531 $131,074 $1,836, % 2,161 $850 Craig $450,665 $0 $450, % 1,117 $403 Dillingham $1,941,751 $0 $1,941, % 2,347 $827 Fairbanks, City* $12,433,930 $0 $12,433, % 30,367 $409 $1,442 Fairbanks North Star Borough $85,928,976 $6,876,376 $92,805, % 89,896 $1,032 Haines Borough $2,385,462 $0 $2,385, % 2,310 $1,033 Homer* $2,980,980 $0 $2,980, % 5,390 $553 $1,551 Houston* $351,204 $0 $351, % 1,755 $200 $1,461 City & Borough of Juneau $40,490,841 $0 $40,490, % 30,427 $1,331 Kachemak City* $66,737 $0 $66, % 453 $147 $1,146 Kenai, City* $2,550,238 $90,104 $2,640, % 7,134 $370 $1,369 Kenai Peninsula Borough $46,286,259 $6,618,858 $52,905, % 52,990 $998 Ketchikan, City* $4,436,520 $0 $4,436, % 7,508 $591 $1,208 Ketchikan Gateway Borough $8,016,451 $0 $8,016, % 12,993 $617 Kodiak, City* $655,943 $0 $655, % 5,974 $110 $899 Kodiak Island Borough $10,559,405 $0 $10,559, % 13,373 $790 Matanuska-Susitna Borough $104,020,062 $62,796 $104,082, % 82,515 $1,261 Nenana $202,615 $0 $202, % 347 $584 Nome $2,025,256 $0 $2,025, % 3,570 $567 North Pole* $909,447 $0 $909, % 2,099 $433 $1,466 North Slope Borough $3,929,114 $235,189,713 $239,118, % 6,706 $35,657 Palmer* $1,089,518 $0 $1,089, % 5, $196 $1,457 Pelican $85,270 $0 $85, % 113 $755 Petersburg $2,626,075 $0 $2,626, % 3,009 $873 Seldovia* $126,554 $0 $126, % 257 $492 $1,491 Seward* $953,957 $0 $953, % 2,619 $364 $1,363 City & Borough of Sitka $5,882,939 $0 $5,882, % 8,615 $683 Municipality of Skagway $1,763,316 $0 $1,763, % 846 $2,084 Soldotna* $803,576 $0 $803, % 4,061 $198 $1,196 Unalaska $4,276,777 $0 $4,276, % 3,551 $1,204 Valdez $4,843,772 $39,572,945 $44,416, % 4,498 $9,875 Wasilla* $300 $0 $ % 7,176 $0 $1,261 Whittier $341,674 $4,395 $346, % 161 $2,149 City & Borough of Wrangell $1,411,471 $0 $1,411, % 2,112 $668 City & Borough of Yakutat $400,831 $0 $400, % 592 $677 Total Property Taxes $797,795,851 $289,901,467 $1,087,697, % Overall * $1,782 per capita Overall Chg from Prior Year 8.55% 14.25% 10.01% Average ** $1,342 property taxes Total Local Tax Revenues Generated *Includes North Slope & Valdez Percent Sales Tax Revenues $207,558, % Change **Excludes North Slope & Valdez Special Tax Revenues $85,701, % from The average per capita values are based Local Property Tax Revenues $797,795, % Previous upon populations only in municipalities that Year Oil & Gas Property Tax Revenues $289,901, % levy a property tax. Total Local Tax Revenues $1,380,956, % * indicates that city is located within a borough that also levies a property tax **This column adds the borough and city per capita revenues to more accurately reflect the actual per capita tax that a property owner would pay on property located within a city and a borough, both of which levy a property tax. *** Property Tax Revenues include Motor Vehcle Registration and/or Flat Taxes on airplanes where applicable. 21
28 TABLE 3A 2009 Per Capita Tax Revenues This table lists only those municipalities which levy a sales, severance, property or other type of local tax **Per Capita Municipality Property Tax Sales Tax Other Taxes Total Taxes Population Per Capita Revenue (Inc. Oil & Gas) Reported Revenue City & Boro North Slope Borough $ 239,118,827 $ - $ - $ 239,118,827 6,706 $ 35,657 Egegik $ - $ - $ 1,045,587 $ 1,045, $ 16,864 Valdez $ 44,416,717 $ - $ 358,349 $ 44,775,066 4,498 $ 9,954 Municipality of Skagway $ 1,763,316 $ 6,272,760 $ 167,223 $ 8,203, $ 9,697 Pilot Point $ - $ - $ 518,349 $ 518, $ 7,199 Whittier $ 346,069 $ 597,638 $ 194,236 $ 1,137, $ 7,068 Unalaska $ 4,276,777 $ 10,431,035 $ 4,806,057 $ 19,513,869 3,551 $ 5,495 Saint Paul $ - $ 551,835 $ 1,349,981 $ 1,901, $ 4,226 Bristol Bay Borough $ 1,394,557 $ - $ 1,541,606 $ 2,936,163 1,029 $ 2,853 Juneau, City & Borough of $ 40,490,841 $ 41,577,389 $ 2,465,000 $ 84,533,230 30,427 $ 2,778 King Cove $ - $ 1,775,000 $ 100,000 $ 1,875, $ 2,500 Yakutat, City & Borough of $ 400,831 $ 742,752 $ 193,020 $ 1,336, $ 2,258 Haines Borough $ 2,385,462 $ 2,656,544 $ 77,872 $ 5,119,878 2,310 $ 2,216 Cordova $ 1,836,605 $ 2,669,455 $ 151,564 $ 4,657,624 2,161 $ 2,155 Soldotna* $ 803,576 $ 7,717,581 $ - $ 8,521,157 4,061 $ 2,098 $3,636 Seward* $ 953,957 $ 4,138,995 $ 362,004 $ 5,454,956 2,619 $ 2,083 $3,621 Ketchikan, City* $ 4,436,520 $ 10,381,936 $ 444,862 $ 15,263,318 7,508 $ 2,033 $3,300 Homer* $ 2,980,980 $ 7,600,739 $ - $ 10,581,719 5,390 $ 1,963 $3,501 Sitka, City & Borough of $ 5,882,939 $ 9,761,477 $ 845,892 $ 16,490,308 8,615 $ 1,914 Nome $ 2,025,256 $ 4,642,605 $ 100,888 $ 6,768,749 3,570 $ 1,896 Dillingham $ 1,941,751 $ 2,132,402 $ 336,586 $ 4,410,739 2,347 $ 1,879 Petersburg $ 2,626,075 $ 2,870,844 $ 51,632 $ 5,548,551 3,009 $ 1,844 Wasilla* $ 300 $ 12,984,135 $ - $ 12,984,435 7,176 $ 1,809 $3,138 Craig $ 450,665 $ 1,450,799 $ 103,666 $ 2,005,130 1,117 $ 1,795 Wrangell, City & Borough of $ 1,411,471 $ 2,266,131 $ 39,960 $ 3,717,562 2,112 $ 1,760 Anchorage $ 440,823,084 $ - $ 43,945,192 $ 484,768, ,994 $ 1,701 Kodiak, City* $ 655,943 $ 8,878,804 $ 146,385 $ 9,681,132 5,974 $ 1,621 $2,515 North Pole* $ 909,447 $ 2,432,917 $ - $ 3,342,364 2,099 $ 1,592 $2,670 Kenai Peninsula Borough $ 52,905,117,, $ 28,585,036,, $ - $ 81,490,153, 52,990 $ 1,538 Denali Borough $ - $ - $ 2,802,198 $ 2,802,198 1,848 $ 1,516 Matanuska-Susitna Borough $ 104,082,858 $ - $ 5,615,738 $ 109,698,596 82,515 $ 1,329 Pelican $ 85,270 $ 58,601 $ 2,303 $ 146, $ 1,294 Aleutians East Borough $ - $ - $ 3,421,781 $ 3,421,781 2,699 $ 1,268 Ketchikan Gateway Borough $ 8,016,451 $ 8,397,300 $ 47,979 $ 16,461,730 12,993 $ 1,267 Nenana $ 202,615 $ 208,745 $ - $ 411, $ 1,185 Kenai, City* $ 2,640,342 $ 5,372,499 $ - $ 8,012,841 7,134 $ 1,123 $2,661 Fairbanks North Star Borough $ 92,805,352 $ - $ 4,122,094 $ 96,927,446 89,896 $ 1,078 Kotzebue $ - $ 2,930,225 $ 398,644 $ 3,328,869 3,126 $ 1,065 Palmer* $ 1,089,518 $ 4,818,801 $ - $ 5,908,319 5,559 $ 1,063 $2,392 Lake & Peninsula Borough $ - $ - $ 1,401,857 $ 1,401,857 1,552 $ 903 Kodiak Island Borough $ 10,559,405 $ - $ 1,397,576 $ 11,956,981 13,373 $ 894 Seldovia* $ 126,554 $ 76,970 $ - $ 203, $ 792 $2,330 Thorne Bay $ - $ 268,478 $ 17,278 $ 285, $ 649 Sand Point $ - $ - $ 604,372 $ 604, $ 631 Fairbanks, City* $ 12,433,930 $ - $ 4,942,984 $ 17,376,914 30,367 $ 572 $1,650 Cold Bay $ - $ - $ 50,094 $ 50, $ 557 Port Alexander $ - $ 22,221 $ 2,624 $ 24, $ 487 Houston* $ 351,204 $ 187,445 $ - $ 538,649 1,755 $ 307 $1,636 Hoonah $ - $ 251,644 $ - $ 251, $ 306 Larsen Bay $ - $ 9,231 $ 11,050 $ 20, $ 303 Galena $ - $ 173,039 $ - $ 173, $ 298 Kake $ - $ 138,341 $ - $ 138, $ 267 Atka $ - $ - $ 18,246 $ 18, $ 250 Emmonak $ - $ 181,396 $ - $ 181, $ 228 Marshall - $ $ 92,827 $ - $ 92, $ 223 Hooper Bay $ - $ 252,355 $ - $ 252,355 1,160 $ 218 Elim $ - $ 58,303 $ - $ 58, $ 208 Noorvik $ - $ 121,959 $ 8,564 $ 130, $ 203 Togiak $ - $ 106,155 $ 53,893 $ 160, $ 200 St. Mary's $ - $ 96,360 $ 2,472 $ 98, $ 183 Quinhagak $ - $ 117,206 $ - $ 117, $ 177 Anderson $ - $ - $ 51,305 $ 51, $
29 TABLE 3A- continued 2009 Per Capita Tax Revenues This table lists only those municipalities which levy a sales, severance, property or other type of local tax **Per Capita Municipality Property Tax Sales Tax Other Taxes Total Taxes Population Per Capita Revenue (Inc. Oil & Gas) Reported Revenue City & Boro Buckland $ - $ 73,792 $ - $ 73, $ 161 Kachemak* $ 66,737 $ - $ - $ 66, $ 147 $ 1,685 Pilot Station $ - $ 80,921 $ - $ 80, $ 138 Kwethluk $ - $ 94,998 $ - $ 94, $ 128 Stebbins $ - $ 71,755 $ - $ 71, $ 124 Koyuk $ - $ 37,400 $ - $ 37, $ 112 Saxman* $ - $ 94,807 $ 845,892 $ 940,699 8,615 $ 109 $1,376 Aniak $ - $ 53,464 $ - $ 53, $ 108 Eek $ - $ 28,000 $ - $ 28, $ 103 Savoonga $ - $ 68,840 $ - $ 68, $ 95 Old Harbor $ - $ 16,608 $ - $ 16, $ 90 Barrow $ - $ - $ 363,211 $ 363,211 4,054 $ 90 Chefornak $ - $ 40,935 $ - $ 40, $ 87 Tanana $ - $ 20,807 $ - $ 20, $ 83 Tenakee Springs $ - $ 6,843 $ 620 $ 7, $ 75 McGrath $ - $ - $ 20,107 $ 20, $ 63 Ouzinkie* $ - $ 6,866 $ - $ 6, $ 41 $935 Port Lions* $ - $ - $ 6,049 $ 6, $ 32 $926 Sheldon Point (Nunam Iqua) $ - $ 1,393 $ - $ 1, $ 9 Average statewide per capita revenue (Excludes North Slope) $ 1,682 Average statewide per capita revenue (Including North Slope) $ 2,017 23
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31 Part 3 Property Taxation 25
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33 STATEWIDE VALUATION as of JANUARY 1, 2009 Shown below are the statewide total full and true values for taxable property in Alaska. Full values are not shown for the unorganized borough ("outside taxing jurisdictions") because that area of Alaska has never been valued and will not be valued except as jurisdictions are formed and choose to levy property taxes after formation or meet certain criteria whereby the full and true value will be determined by the Office of the State Assessor for the purpose of calculating state revenue sharing and the local share of educational funding. Shown below are statewide average per capita full and true values both including and excluding values for oil and gas production property. Development of the average per capita full and true value is required under AS State Taxable Local Taxable Full Value Full Value Full Taxable (Oil and Gas) Determination Area (AS 29.45) (AS 43.56) (AS 14.17) Taxing Jurisdictions $73,277,020,600 $18,268,875,295 $91,545,895,895 Outside Taxing Jurisdictions $0 $3,813,191,410 $3,813,191,410 (AS property) Statewide Total $73,277,020,600 $22,082,066,705 $95,359,087,305 AVERAGE PER CAPITA FULL AND TRUE VALUE: JANUARY 1, 2009 (including state oil and gas)...$ 140,292* (excluding state oil and gas)...$ 107,805* *average per capita values are based upon a statewide population of 679,720 27
34 TABLE 4 TYPE OF PROPERTY TAX EXEMPTIONS AUTHORIZED Business BOROUGHS/UNIFIED Machinery Motor Boats & Business MUNICIPALITIES Residential Equipment Vehicles Vessels Inventory Aircraft ANCHORAGE OP EX (10%) FV ST COL EX 7 FV 9 FV/EX 1 BRISTOL BAY OP EX FV ST COL FV FV FV/FF FAIRBANKS NORTH STAR OP EX (20%) EX EX EX EX EX HAINES FV EX EX EX EX EX JUNEAU FV FV ST COL 10 EX EX FV 5 KENAI PENINSULA OP EX FV 4 ST COL FF 6 EX FF 6 KETCHIKAN GATEWAY FV FV ST COL FF EX FV KODIAK ISLAND FV FV ST COL FF 11 EX FV MATANUSKA-SUSITNA FV EX ST COL EX EX 3 EX 1 NORTH SLOPE OP EX FV FV FV FV FV SITKA FV FV ST COL FF EX FV WRANGELL FV EX EX EX EX EX YAKUTAT FV EX EX EX EX EX CITIES CORDOVA FV EX ST COL EX EX EX CRAIG FV EX EX EX EX EX DILLINGHAM FV FV ST COL FV FV FV EAGLE FV EX EX EX EX EX NENANA FV FV ST COL FV 2 FV FV NOME FV FV ST COL FV FV 8 EX PELICAN FV FV EX FF FV EX PETERSBURG FV EX ST COL EX EX EX SKAGWAY FV EX EX EX EX EX UNALASKA FV FV ST COL EX FV FV 2 VALDEZ OP EX (30%) EX EX EX EX EX WHITTIER FV FV ST COL FV EX EX EX Exempt Property FV Full and True Value Assessment FF Optional, flat fee collected in lieu of property tax (AS (b)(1) FV/FF Commercial FV / Private FF OP EX (%) Optional, residential exemption up to $20,000 allowed (AS (a). (%) indicates partial exemption percentage used, if any. For example, 10% of value up to the maximum of $20,000. ST COL State collected, annual motor vehicle tax (AS ) 1 Aircraft are exempt from taxes (except for scheduled carriers.) Exempted aircraft pay a flat tax of $75-$125 2 Commercial at full value, private exempt 3 The first $250,000 of inventory is exempt 4 The first $100,000 of personal property is exempt 5 Commercial jet passenger service full value, other commercial flights flat rate, personal exempt 6 Exempt, Flat Tax or Full Value depending upon location 7 Scheduled Commercial Vessels pay a flat fee 8 Inventory held for resale is exempt 9 Optional Exemption (Up to $20,000) on personal property, 10 Commercial Full Value, Private MVRT 11 Over 5 net tons, $1 per foot, $30 minimum. All others exempt. 28