Anchorage proposal would replace March 15 deadline for tax exemption certifications

An ordinance before the Anchorage Assembly on Tuesday, Oct. 20, would replace the March 15 deadline for owners of tax-exempt property to certify they still qualify. Instead, owners would have 90 days after the municipal assessor requests certification.

Owners who miss the window would lose the exemption but could reapply by the March 15 application deadline, according to the ordinance. The measure also requires owners to report changes that affect eligibility, such as ownership, use or residency, with ownership or use changes due within 30 days. It lets the assessor demand written proof at any time.

Hospital property must be certified yearly. Other exempt property is certified only when the assessor requests it. Since 2023, the Property Appraisal Division has assigned about 55% of one full-time position to exemption reviews, and many certifications came in on or near March 15 in 2024 and 2025, according to the mayor's memorandum.

The change grows out of an exemption audit the Assembly requested in March. As Alaska News reported July 17, the division is reviewing about 570 high- and medium-priority exemption files and would not finish until 2031 or 2032 under current staffing. The city estimates improperly exempted property at about $52.1 million in value, or about $811,000 in tax revenue. Changes including the rolling deadline could move the finish to about 2030, Alaska News reported July 22.

Municipal Assessor Jack Gadamus proposed the rolling deadline at an Aug. 7 work session, saying it would help "smooth out that work a little bit more throughout the year." Mayor Suzanne LaFrance submitted the measure, and the administration recommends approval. It estimates costs to local government under $30,000 and no effect on the private sector. If passed, the ordinance takes effect March 16, 2027.