CBJ Budget Graphic - shows a graphic depiction of map of Southeast Alaska with a star in Juneau's location and the words 'CBJ Budget' in the background.
FY2025 Proposed Budget
CIP Plan
Balance the Budget
Your Taxpayer Receipt

The City and Borough of Juneau is responsible for providing police and fire protection, funding education for youth, building and repairing roads, maintaining parks, libraries and recreational centers, as well as a host of other things. The budget serves as a major policy document that describes how CBJ intends to finance these services and infrastructure. Each April, the City Manager presents a proposed annual operating and capital budget. The Juneau Assembly then follows a multi-week process to ensure the budget meets the needs of our diverse community.

Budget Process – April to June 2024

City Manager Katie Koester presented the budget for fiscal years 2025 and 2026 on April 1 during a Regular Juneau Assembly meeting. The manager’s proposed budget includes the CBJ operating budget, the Juneau School District operating budget, the capital improvement plan, and the property tax mill levy rate. Fiscal year 2025 begins July 1, 2024 and ends June 30, 2025.

The CBJ operating budget includes general government and enterprise organizations. General government includes departments like the Juneau Police Department, Capital City Fire/Rescue, Parks & Recreation, and the Libraries. Enterprise organizations are Bartlett Regional Hospital, Juneau International Airport, Docks & Harbors and Water & Sewer.

View the Assembly Finance Committee meeting schedule:

From April to May, the Juneau Assembly Finance Committee will be reviewing the City Manager’s proposed fiscal year 25 and 26 budget through a series of public meetings to identify specific concerns through conversations with residents, advocates, and city agencies.

Following the budget introduction on April 1, Assembly Finance Committee meetings will be held on April 6, April 17, April 29, May 1, May 8, May 15, and May 22.

The public will have an opportunity to comment on the CBJ operating budget, the Juneau School District operating budget, the capital improvement plan, and the property tax mill levy rate at a public hearing during a Regular Juneau Assembly meeting on April 29.

The Juneau School District’s FY25 budget was introduced during a Regular Juneau Assembly meeting on April 1. The Juneau School District will present their budget request to the Assembly Finance Committee on April 6. The public will have an opportunity to comment on the School District’s budget during a Regular Assembly meeting on April 29. The Juneau Assembly will adopt the final FY25 School District budget during a Regular Assembly meeting on May 13.

The Juneau Assembly will adopt the FY25 and FY26 CBJ operating budget, property tax mill levy rate, and the Capital Improvement Plan during a Special Assembly Meeting on June 3, 2024.

CBJ Taxes

The City and Borough of Juneau’s authorization to levy a property tax is provided under Alaska State Statute Section 29.45.  Under this section, the State requires the Assessor to assess property at full and true value as of January 1 each year.  The full and true value is the estimated price that the property would bring in an open market in a sale between a willing seller and a willing buyer (AS 29.45.110)).  The areawide projected “taxable” assessed value (full and true less exempted properties) for the 2025 fiscal year (2024 calendar year) is $6.5 billion, up 0.6% from fiscal year 2024.

The rate of levy is to be fixed by Assembly resolution, determined annually before June 15, per AS 29.45.240.  The State of Alaska requires a number of property exemptions that municipalities must exempt when taxing property
(AS 29.45.030).

The taxable assessed value is net of a projected $614 million of property exemptions. The Senior Citizen and Disabled Veteran exemptions are about 71% of the total.

The Juneau Taxpayer Receipt provides residents an estimate of how CBJ spends property and sales taxes, with a breakdown of programs and services supported by residents’ tax dollars. This tool will produce a tax receipt that includes CBJ’s 5% sales tax for all residents and CBJ’s property tax rate of 10.16 mills for home owners. The receipt does not include additional taxes levied on the sale of tobacco, liquor, or marijuana, and it does not account for property taxes that are paid via rental costs. Taxpayer Receipt breaks that total tax burden down into proportional amounts for all of CBJ’s individual programs and services – pol