Kodiak Island Borough (KIB) is the local government for the Kodiak Island archipelago in southwestern Alaska. Its elected Assembly sets zoning, land sales, hospital and school funding, and tsunami preparedness for Kodiak and villages like Ouzinkie, Larsen Bay, and Karluk.
Photo by Lisa Hupp, USFWS, via Flickr · Photo source · Public domain
kodiakak.us ↗Kodiak, AK, USA
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Kodiak ordinance would make tax-exempt landowners report private users to assessor
An ordinance requested by Kodiak Island Borough Assembly members Jeremiah Gardner and Scott Smiley would require federal, state and other tax-exempt landowners to report private users of their property to the assessor each year. The Assembly takes up the measure for introduction at its 6:30 pm meeting Thursday, Nov. 19. A vote to introduce would send it to a public hearing.
Borough code already taxes a private user's possessory interest in public property: the user's own stake in property it leases, borrows or otherwise uses. That tax is a lien only on the private interest, not on the public property. The ordinance in the Nov. 19 meeting packet would add a reporting duty. By Sept. 1 each year, exempt owners would have to name every entity or private leaseholder using their land, give contact information and attach a copy of the lease or agreement. It would take effect on adoption.
Gardner and Smiley filed their request Sept. 10. It would have put the filing duty on "the private leaseholder." The draft instead places it on the exempt owners and adds the requirement for a copy of the lease. The Assembly first reviewed the draft at an Oct. 29 work session, where Gardner said the conversation started because of Alaska Aerospace but has since broadened.
At a Nov. 12 work session, Gardner said he and Assessor Seema Garoutte wrote the ordinance with help from Clerk Nova Javier so the borough can tax property in non-taxable areas. The example given was an Anchorage contractor bringing $1 million in tools to build a house for the Coast Guard base. A speaker in the same presentation said the Coast Guard, Alaska Aerospace or any nonprofit had been expected to report such users, but the code "never said that they had to."
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Kodiak Island Borough Assembly Public Hearing on Conflict-of-Interest Ordinance
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Kodiak Island Borough Assembly Regular Meeting
Kodiak makes public why election winner Jeremy Williamson hasn't been sworn in
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Latest
November 2026
Kodiak father asks borough assembly to take up suicide prevention every month
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Kodiak residents split over code change that could seat assembly winner Jeremy Williamson
Kodiak residents split over rewriting code to seat election winner Jeremy Williamson, blocked by a borough contract conflict. His window to resolve it ends Saturday, or the seat could be vacated.

Kodiak Assembly revisits a state funding list where most requests are for villages
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Kodiak asks state for $10 million to replace hospital's half-century-old boilers
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Kodiak asks again for state harbor money from a program that got nothing this year
Kodiak's main harbor is worn out, and the state grant program it applied to got nothing this year. Thursday, the City Council votes on urging full funding.

A Kodiak student's suicide-prevention resolution goes before Alaska's school boards
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Kodiak Assembly to vote on trash deal raising some business rates up to 43%
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October 2026
Kodiak mayor won't rush a rule change that could seat assembly winner Jeremy Williamson
Kodiak's mayor won't fast-track a rule change that could seat winner Jeremy Williamson. For now, a winner with a borough services contract must pick one.

Kodiak's new trash contract would raise business dumpster rates up to 43%
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Kodiak Borough asks lawmakers whether to keep village projects on its state funding list
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Kodiak developer seeks conservation zoning for three more Cliff Point tracts
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Womens Bay service area board to review fire and road budget update on Nov. 3
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Kodiak school board names Damon Hargraves superintendent on one-year contract
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Coming up
Kodiak Island Borough Assembly Public Hearing on Conflict-of-Interest Ordinance
Hearing
Kodiak Island Borough Assembly Regular Meeting
Meeting
Kodiak Island Borough Assembly Work Session
Meeting
Kodiak Island Borough Assembly Public Hearing on Conflict-of-Interest Code
Hearing
Kodiak Island Borough Assembly Regular Meeting
Meeting
About Kodiak Island Borough
Photo by Lisa Hupp, USFWS, via Flickr · Photo source · Public domain
kodiakak.us ↗Kodiak, AK, USA
Kodiak Island Borough (KIB) is the local government for the Kodiak Island archipelago in southwestern Alaska, serving the city of Kodiak and villages such as Ouzinkie, Larsen Bay and Karluk. Its Assembly is elected across the whole borough, and a borough manager and clerk run its daily business.
The Assembly sets zoning, sells borough land, funds schools and the hospital building, and oversees the landfill and trash service. Its stories return to bears getting into the landfill, aging equipment at the hospital, fire protection areas that rely on volunteers, and tsunami preparedness in the island villages.
The borough asks the state for money for village projects and works with state wildlife officials on keeping bears out of its landfill. A housing shortage and growth at the Coast Guard base shape many of its land and planning decisions.
More from Kodiak Island Borough
Kodiak Assembly certifies election, swears in three as fourth winner waits
Kodiak certified its election and swore in three Assembly members. A fourth winner hasn't been seated yet, and two incumbents lost their seats.

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Kodiak planning commission set to decide Oct. 21 on Beaver Lake land sale
Kodiak's planners still say keep the Beaver Lake land as open space. The commission punted in September, decides Oct. 21, and said no to a similar sale in 2019.

Kodiak Assembly to weigh $300,000 for landfill fence after state says bears are getting in
Kodiak's landfill bear fence is no longer effective, state wildlife officials told the borough. The Assembly takes up $300,000 for a perimeter fence Thursday.

Kodiak Island Borough tax payments due Thursday; mailed payments should be hand canceled
Mailing your Kodiak property tax payment? Get it hand canceled. Postmarks now show where mail is processed, not when you dropped it off. Due Thursday.

Kodiak Assembly member asks for monthly short-term rental counts, citing Coast Guard housing crunch
Kodiak's borough counts about 165 short-term rentals, same as last year. One Assembly member wants monthly updates as Coast Guard growth squeezes housing.

Kodiak Island Borough Assembly to weigh renewing five boards, one idle since 2022
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September 2026
Kodiak school board accepts superintendent's resignation less than three months into his tenure
Kodiak's school superintendent is out less than three months into the job. The board accepted Dan Brigman's resignation and hasn't said why.

Kodiak borough weighs $70,919 off-road rescue vehicle for Womens Bay firefighters
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Kodiak school board meets in closed session Monday on a personnel matter for the fifth time since August
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