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State laws / Alaska

Alaska tax sales: liens, deeds, rates & redemption

Quick answerAlaska sells tax deeds for unpaid property taxes. Redemption: At least 1 year after the foreclosure judgment: property transferred to the municipality is held for at least one year, during which a party in interest may redeem by paying the lien amount plus penalties, interest and costs (AS 29.45.400). Unredeemed property is then deeded to the borough or city (AS 29.45.450); No redemption runs against a third-party buyer after a municipal sale — but after the deed to the municipality, the former record owner has a statutory statewide right to repurchase under AS 29.45.470: within 10 years after foreclosure and before the municipality sells or contracts to sell the property, the record owner (or assigns) may repurchase for the judgment amount plus interest up to 15%/yr, taxes as if privately owned, and foreclosure/sale/management costs. The right ceases once the municipality adopts an ordinance retaining the property for a public purpose (AS 29.45.470(b)), unless the municipality extends it (e.g. Kenai Peninsula Borough Ordinance 2026-05 extended repurchase for its 2026 foreclosure batch to Apr. 24, 2026). Sales: No statewide schedule — each borough / city sets its own sale schedule after foreclosure and deed to the municipality (AS 29.45.460) Governing law: Alaska Statutes AS 29.45.290-29.45.500 (AS 29.45.400 redemption, 29.45.450 deed to borough/city, 29.45.460 disposition and sale, 29.45.470 repurchase by record owner).

Where to bid: Varies by municipality: outcry auction, sealed bid, or online, as the borough/city decidesBorough/city land-sale pages; no dominant statewide platform

What is soldTax deeds
Interest / penaltyn/a
Redemption periodAt least 1 year after the foreclosure judgment: property transferred to the municipality is held for at least one year, during which a party in interest may redeem by paying the lien amount plus penalties, interest and costs (AS 29.45.400). Unredeemed property is then deeded to the borough or city (AS 29.45.450); No redemption runs against a third-party buyer after a municipal sale — but after the deed to the municipality, the former record owner has a statutory statewide right to repurchase under AS 29.45.470: within 10 years after foreclosure and before the municipality sells or contracts to sell the property, the record owner (or assigns) may repurchase for the judgment amount plus interest up to 15%/yr, taxes as if privately owned, and foreclosure/sale/management costs. The right ceases once the municipality adopts an ordinance retaining the property for a public purpose (AS 29.45.470(b)), unless the municipality extends it (e.g. Kenai Peninsula Borough Ordinance 2026-05 extended repurchase for its 2026 foreclosure batch to Apr. 24, 2026).
When sales happenNo statewide schedule — each borough / city sets its own sale schedule after foreclosure and deed to the municipality (AS 29.45.460)
Governing lawAlaska Statutes AS 29.45.290-29.45.500 (AS 29.45.400 redemption, 29.45.450 deed to borough/city, 29.45.460 disposition and sale, 29.45.470 repurchase by record owner)
Investor notesBoroughs, not counties, run the system, and many areas of Alaska have no organized borough tax sale at all — coverage and inventory vary widely. The municipality must first decide by ordinance whether to retain foreclosed property for a public purpose before selling, and the former owner's statutory repurchase right (AS 29.45.470) runs until the municipality sells or contracts to sell — it ceases if the municipality adopts a public-purpose retention ordinance, unless the municipality extends it (Kenai Peninsula Borough did, by Ordinance 2026-05, for its 2026 batch).

Sources

Law verified 2026-10-30 against the sources above. Confirm current details with the county tax collector / clerk before bidding — counties can change dates and procedures.

Go deeper: all Alaska counties · Alaska sale calendar · Alaska investing guide