The Assessing Department is responsible for identifying, valuing and maintaining accurate records of all taxable real and personal property within the boundaries of the Kodiak Island Borough. In accordance with state law, each property must be assessed at its full and true value as of January 1st of each year. The Assessing Department utilizes a mass appraisal approach that ensures each property is assessed in a fair and equitable manner.

The Assessing Department maintains a comprehensive database of all taxable property within the borough. This information includes record ownership, legal description, physical description, and assessed value as of the most current Certified Assessment Roll (as of the date of certification) and is readily available to the public by using the Real Property Information Search or find the address and ownership by locating the property by using the Map Center.

The Assessing Department is also responsible for administering PROPERTY TAX EXEMPTION programs as authorized by Alaska State statutes and Kodiak Island Borough code.  PROPERTY TAX EXEMPTION APPLICATIONS MUST BE FILED BY JANUARY 15TH  EACH YEAR!