Applications are now available for the 2024 Senior Citizen Hardship Tax Programs.

Juneau residents aged 65 and older may qualify for one or both: the Senior Citizen Real Property Hardship Exemption and the Senior Citizen Sales Tax Hardship Rebate. Both programs require an annual application, so you must reapply each year. Applications are based off your 2023 gross income level.

More information, applications for both programs, and more can be found online at juneau.org/finance/sales-tax/senior-citizen-tax-benefits.

Senior Citizen Real Property Hardship Exemption

Applicants who receive the Senior Citizen Property Tax Exemption may qualify for the Real Property Hardship Exemption if the gross household income for all members of the household falls below 120% of the HUD median income for Juneau. HUD data for 2024 has not been published and is not expected to be released until April; below are the levels for 2023 for reference. Please note that final determinations will be based on 2024 data, so seniors are encouraged to apply even if their gross income exceeds the 2023 levels.

The deadline to apply for the Senior Citizen Real Property Hardship Exemption is April 30, 2024. Contact the Assessor’s Office at 907-586-5215 ext. 4906 or [email protected].

Is this your first year applying for the Real Property Hardship Exemption? Don’t forget to file for your Senior Citizen Property Tax Exemption by March 31, 2024. If you’re not sure which application is which, contact the Assessor’s Office for help.

Senior Citizen Sales Tax Hardship Rebate

Applicants with a valid Senior Sales Tax Exemption card may qualify for the Hardship Rebate if their gross income falls below 250% of the current Federal Poverty Guidelines for Alaska. Below are the income limits for the 2024 application.

The deadline to apply for the 2024 Senior Citizen Hardship Sales Tax Rebate is June 30, 2024. Contact the Sales Tax Office at 907-586-5215 ext. 4901 or [email protected].

Please watch for a white postcard from the City and Borough of Juneau Office of the Assessor to appear in your mailbox. This is your annual notice of the Assessor’s determination of the fair market value of your property as of January 1, 2024. You can also find your 2024 real property values online on the Assessor’s Database.

Your property taxes are calculated by multiplying your assessed value with the millage rate, so it is important that your assessed value is accurate.

CBJ sent out property assessment notices on March 1. The 30-day period to file a petition for review ends Monday, April 1, 2024 at 4:30 p.m. Property owners who have errors or omissions regarding their assessed values must advise the Assessor in writing by this deadline. If you have questions or concerns about your valuation, please contact the Assessor Office at 907-586-5215 or [email protected] for assistance.

As a reminder, petitions for review can be filed electronically. Staff are here to assist you in any way to ensure your petition is filed and received. The petition for review form can be found here or through this link: juneau.org/finance/assessor-forms.

Once the form is filled out and supporting documents are assembled, please use one of the following methods to submit it:

• email to [email protected]
• fax to 907-586-4520
• drop off the physical form and supporting documents at one of the CBJ drop boxes located at SuperBear IGA in the Valley, Foodland IGA downtown, or in the Assessor Office located in City Hall

Assessor Office staff are available by phone or email to assist you through this process. Please call 586-5215 or email [email protected].

Questions about the assessment process? You can watch a full recording online of CBJ’s recent presentation about how property assessment works in Juneau. A follow-up session going into greater detail on how the appeal process works will be held on Friday, March 15, at 12 p.m. in the Assembly Chambers. All are welcome to attend.

UPDATE: Watch a recording of this presentation!

If you’re a property owner—or an interested resident—you probably have questions about how property assessment works in Juneau. Join the Borough Assembly and the CBJ Finance Department for a brown bag lunch and learn on Friday, February 23, in the Assembly Chambers to find out more about how the City and Borough of Juneau conducts property assessments.

At the session, CBJ Finance Director Angie Flick will present on the process of assessing properties in Juneau and the standards the Assessor’s Office uses, followed by time for questions. The presentation will begin shortly after the 11:45 a.m. special Assembly meeting concludes (estimated time 12 p.m.).

This session is open to all. Bring your lunch and your curiosity to learn more about how this important process takes place.

You can also tune in over Zoom at https://juneau.zoom.us/j/91515424903 (or dial 1-253-215-8782 with ID: 915 1542 4903). Busy during the meeting? A recording will be available to watch afterwards on the CBJ YouTube channel.

Please be aware that this learning session will cover general property assessment topics—if you have questions about a specific property parcel, please contact the Assessor’s Office at [email protected] or (907) 586-5215 ext. 4906. Your understanding is greatly appreciated.

Updated 2/26/24 9:30 a.m.

The CBJ Sales Tax Cap, which provides a cap on the amount of sales tax collected for a single item or service, will be increased effective January 1, 2024. The new cap level will be $14,300.

The sales tax code stipulates an adjustment to the level of the cap every two years, consistent with Consumer Price Index (CPI) data over that period for Urban Alaska. Based on a review of the 2022-2023 Urban Alaska CPI data, the single item and single service cap level will be increased from the current level of $12,800 to $14,300. As a result, only the first $14,300 of the selling price of a single item or single service will be subject to the CBJ Sales Tax.

Previous transactions subject to the tax cap would have resulted in sales tax collected of $640. With this increase, the amount of sales tax to be collected on a “capped” single item or single service is now $715.

Merchants who claim either a single item or single service cap exemption should update their systems accordingly so that the correct amount of sales tax will be collected beginning January 1, 2024.

Thank you for your effort in keeping in compliance with the CBJ Sale Tax code. Please contact the CBJ Sales Tax office at [email protected] or (907) 586-5215 ext. 4901 if you have any questions on this matter.