Property Tax Information

Property Taxes = Assessed Value x Mill Rate ÷ 1,000

CBJ has three overlapping taxing service areas: Areawide, Roaded Service Area, and Fire Service Area. In addition, there is a separate Debt Service mill levy that is assessed areawide. Depending on location, property may be taxed in one, two or all three of the service area levies plus the Debt Service levy. Approximately 91.6% of taxable property in Juneau is taxed in all three areas. 
 
The Areawide levy funds education and general government services. Tax dollars from the Roaded Service levy are directed towards street maintenance, the police department, Capital Transit, and Parks & Recreation, and the Fire Service levy goes towards the fire protection. The Debt Service levy funds voter-approved debt (typically General Obligation or GO bonds). 

The Assembly sets the Mill Rate as part of the annual budget process.

In 2025, voters approved a cap on the Mill Rate at 9.0 Mills. This cap only applies to the Areawide, Roaded, and Fire portions of the Mill Rate. 
 
The Debt Service mill levy exclusively funds voter-approved debt (typically General Obligation or GO bonds) issued by CBJ. This levy is not subject to the cap because, when approving the debt issuance, voters were agreeing to pay the tax levy to fund it. 

Real Property (real estate) is land and improvements to land, such as buildings, structures, and fixtures of any kind thereon. Real property falls into three major categories: residential, commercial, and manufactured homes. 

Business personal property is composed of tangible assets held for use in a business, other than real property. Taxable business personal property includes, but is not limited to, supplies, furniture, fixtures, equipment, leasehold improvements, and rental furnishings. 

For each dollar of property tax revenue collected, $0.52 is spent on education, $0.37 is spent on city services and $0.11 repays voter-approved debt.

Learn more about where your property tax dollars go at www.juneau.org/budget

Property tax exemptions are managed by the Assessors Office. Visit their webpage for more information and the required forms, or call 907-586-5215 ext 4906.

To avoid penalties and interest, you should pay the full amount of the bill you received on time. A refund will be issued if your exemption is approved.

To avoid penalties and interest, you should pay the full amount of the bill you received on time. A refund will be issued if your appeal is approved.

Property taxes must be received or postmarked no later than September 30.

Visit our webpage on Understanding Postmarks for more information on what will or will not be accepted. Please note that mail dropped in the USPS blue collection boxes may not always be postmarked. To ensure a valid postmark, we recommend you go into the Post Office and have them hand-cancel hand-stamp your envelope.

Visit our webpage on Understanding Postmarks for more information what will or will not be accepted. Please note that mail dropped in the USPS blue collection boxes may not always be postmarked. To ensure a valid postmark, we recommend you go into the Post Office and have them hand-cancel your envelope.

You may pay by cash or check in person at the CBJ Cash Office located on the first floor of City Hall at 155 Heritage Way.

Checks can be mailed to CBJ, 155 Heritage Way, Juneau, AK 999801. Please do not mail cash.

Residents in Juneau can also deposit property tax payments in the CBJ drop boxes located at Foodland IGA, Superbear IGA, and outside the main entrance to City Hall. Please ensure all payments are in a sealed envelope.

To ensure your payments are applied correctly, please enclose the remittance or top portion of your property tax bill with your payment AND reference your parcel ID or physical address on the memo line of your check.

Check out all of the payment options here

You may pay your property taxes with a credit card online through InvoiceCloud or by scanning the QR code on your envelope or tax bill. CBJ does NOT accept credit cards over the phone or in person at City Hall. Please note that you will be charged a convenience fee for all debit or credit card payments.

Check out all of the payment options here

You may pay your property taxes via ACH/eCheck online through InvoiceCloud or by scanning the QR code on your envelope or tax bill. InvoiceCloud processing fees do NOT apply to ACH payments.

Check out all of the payment options here

No, CBJ does not accept property tax payments via wire transfer.

Check out all of the payment options here

Yes, InvoiceCloud will allow you to schedule a credit card or ACH payment in advance so you don’t forget.

Check out all of the payment options here

Yes, but please note that most banks contract out their bill pay to a third party who may or may not mail your tax payment on time. If your bank bill payment does come as a paper check and is deemed late, you will be assessed penalties and interest.

Check out all of the payment options here

No, CBJ no longer offers AutoPay for property taxes. Because property taxes are billed infrequently, they are not well suited for AutoPay. In addition, with the increased risk of compromised bank account information, maintaining stored banking details for infrequent payments is no longer considered a best practice. Prior to discontinuing AutoPay, CBJ was experiencing an increasing number of returned or failed payments. You can, however, schedule your payment in advance each year in InvoiceCloud.

Check out all of the payment options here

Yes, you can send regular payments throughout the year either via paper check or schedule a recurring payment through InvoiceCloud. Please let us know that’s what you’re doing so we don’t consider it an overpayment and issue you a refund. You can contact us at [email protected] or call 907-586-5215 ext. 4907.

No, you will need to confirm with your lender if they intend to make a payment from your escrow account. Lenders, or their tax servicing organizations, often notify CBJ in advance of the properties they expect to pay; however, this does guarantee that payment will be made.

Please note that lender payments are often submitted just before the due date. We encourage you to check on InvoiceCloud to see whether your balance has been paid.

The mailing address for your Real Property is taken from the mailing address identified on the title recorded with the State Recorders Office. If you would like your bill mailed to a different address, please contact the Assessors Office at [email protected] or 907-586-5215 ext. 4906.

It is the owner’s responsibility to notify CBJ when your mailing address changes.

If you did not receive your property tax bill in the mail, reach out the [email protected] or call 907-586-5215 ext. 4907 and someone can provide you with a copy. You can also view your property tax bill on InvoiceCloud. Please note that your property taxes are due on September 30 whether you received a copy of your bill or not.

When mail is returned to CBJ, we make a reasonable effort to identify your correct address, but that is not always possible. It is ultimately the owner’s responsibility to ensure CBJ has the correct mailing address on file for your property. If you would like your bill mailed to a different address, please contact the Assessors Office at [email protected] or 907-586-5215 ext. 4906.

Please note that your property taxes are due on September 30 whether you received a copy of your bill or not.

Alaska State Law requires that we mail you a physical copy of your property tax bill.

You can view your property tax balance on InvoiceCloud, or you can reach out to [email protected] or call 907-586-5215 ext. 4907.

That is between the buyer and the seller and is generally negotiated as part of closing. CBJ does not prorate taxes for you. Property taxes follow the property not the owner, so the person whose name is on the property on September 30 is ultimately responsible for any unpaid property taxes at that time.

Yes. Manufactured homes are taxed as real property in CBJ.

If you are purchasing a manufactured home, we encourage you to check for unpaid property taxes before the purchase is complete.

Most manufactured home sales do not go through a traditional closing process and no deed is recorded. It is the responsibility of the buyer and seller to contact the Assessors Office and complete the ownership transfer paperwork. Visit their webpage for more information and the required form, or call 907-586-5215 ext 4906.

Property taxes follow the property not the owner. As the current owner, you are responsible for any outstanding taxes associated with the property. If the seller was supposed to pay those taxes as part of the sale, you would need to pursue that matter directly with the former owner.

That agreement is between you and the seller. CBJ cannot enforce private purchase agreements on your behalf. Property taxes follow the property not the owner.

On October 1, a 5% penalty is assessed on any unpaid tax balance. On March 1, an additional 10% penalty is assessed on any unpaid tax balance. Interest accrues on the unpaid tax balance at an annualized rate of 15% and is applied monthly.

To find out the current balance owed, please contact [email protected] or call 907-586-5215 ext. 4907.

Property taxes are due on September 30 whether you received a copy of your bill or not. It is the owner’s responsibility to ensure CBJ has the correct mailing address on file.

There are very limited circumstances under which the CBJ has the authority to waive penalty and interest on property taxes that are paid let. These include:

1. If CBJ staff contributed to the delinquency (e.g. payment was misapplied to the wrong account, payment was incorrectly identified as late, or staff provided incorrect information).
2. Circumstances outside the taxpayer’s control (e.g. a documented death or serious illness of the owner or their immediate family, or an independent third party contributed to the delinquency).

Examples of circumstances not considered to be beyond the taxpayer’s control are lack of funds, financial hardship, returned payments, payments dated after tax deadline, an employee or agent neglecting to pay, a missing or illegible postmark on a mailed payment, or misunderstanding or ignorance of the tax deadlines.

Waiver requests must be submitted in writing, and it is incumbent upon the appellant to provide documentation supporting their claims. Taxpayers are encouraged to pay the full balance due immediately while their waiver is pending to avoid additional late charges. If late fees are waived, any overpayment will be refunded.

Please note that your property taxes are due on September 30, whether you received a copy of your bill or not. It is the owner’s responsibility to ensure CBJ has the correct mailing address on file.

CBJ is a large organization and various programs and departments utilize different systems and databases applicable to the work that they do. Treasury staff have no way to know if an owner recently sent an email to CBJ staff member in another section, nor do staff have the capacity to individually track down every delinquent taxpayer.

Property taxes are due on September 30, whether you received a copy of your bill or not. It is the owner’s responsibility to ensure CBJ has the correct mailing address on file.

It is the merchant’s responsibility to notify CBJ of any business closures or changes of ownership. If you did not file a declaration, one will be force filed for you.

Please contact the Sales Tax Office to update or close your account at [email protected], or call 907-586-5215 ext 4901.

CBJ has no authority to pause or otherwise waive penalty and interest due to the financial hardship of the property owner. You are encouraged to pay what you can as frequently as you are able to reduce the amount of penalties and interest that accrue. Please note that payments are applied to any penalty and interest balances first.

If property taxes remain unpaid, the City will begin the foreclosure process. This includes publishing delinquent properties, filing a foreclosure judgment, and eventually transferring ownership of the property to CBJ if the taxes remain unpaid. Owners have many opportunities to redeem the property before foreclosure is finalized.