2026 Ballot Proposition Information & FAQs

Click below for informational resources related to the 2026 City & Borough of Juneau Municipal Election. This information is also provided in the printed Voter Information Guide mailed to Juneau residences.

For information on how and where to return your ballot, election results and more, visit juneau.org/clerk/elections.

Frequently Asked Questions
2026 City & Borough of Juneau Municipal Election Ballot Propositions

PROPOSITION A – Extended Temporary 3% Sales Tax

Q: What type of sales tax does the CBJ collect and what is it used for?

A: The CBJ sales tax on general retail sales and services currently totals 5%. This 5% tax is made up of three separate taxes:

• 1% permanent sales tax
• 3% temporary sales tax (expiring July 1, 2027)
• 1% temporary sales tax for special projects (expiring September 30, 2028)

The 1% permanent sales tax and 3% temporary sales tax amounts combine to fund basic municipal services such as police, fire, street maintenance, capital improvements to roads and sidewalks, libraries, parks and recreation, youth activities, and general operations. The 1% temporary sales tax for special projects has been used for special projects including capital improvements, to enhance budget reserves, support the child care sector, and pay down debt associated with general obligation bonds for school construction and to fund other major projects.

Q: How long has a temporary 3% sales tax been in effect?

A: Voters first approved the 3% temporary sales tax in 1983 and have reauthorized it every four to five years since.

Q: What services will citizens receive from the revenue generated by Proposition A?

A: If approved, revenue from Proposition A will be used for the same purposes as the current 3% temporary sales tax. As with the current tax, it is the intent of the Assembly to divide the total 3% tax among the following three categories:

• 1% for general government operations. This 1%, combined with the 1% permanent sales tax, is to be used to support such general government operations as police, fire, street maintenance, EMT/ambulance services, parks and recreation, libraries, transit, and other general services.
• 1% for capital improvements to roads & sidewalks. This 1% is to be used primarily for repairing and constructing roads, utilities, sidewalks, retaining walls, drainages, and stairways, as well as other capital projects.
• 1% for capital improvements, budget reserve, and other public services. This 1% is to be used for a variety of capital improvements, general government services and Budget Reserve.

Q: How much money does the 3% sales tax generate? When will it expire if approved?

A: If Proposition A is approved, the 3% sales tax will be in effect for five more years (until June 30, 2032), and would be expected to generate approximately $34 million annually for each of those years.

Q: How does CBJ fund city services?

A: Government services are funded through a variety of taxes and user fees. In Juneau, sales and property tax revenues fund the majority of general city government services and projects. These sales tax revenues account for nearly all the funds spent on general government capital projects such as street/sidewalk paving/repairing and CBJ owned facilities.

Q: Is this a new tax? Will my taxes go up if it passes?

A: A “yes” vote continues the existing 3% temporary rate. The total rate would remain 5%.

Q: What would happen if voters fail to approve Proposition A?

A: The sales tax rate would be reduced to 2% starting July 1, 2027. Sales tax revenues would be expected to decrease by approximately $34 million annually. Available funding for general city services and capital projects would be reduced by about $23 million and $11 million, respectively. To balance the budget, the Assembly would either make budget cuts, increase revenues, or both. Cuts to general services would be substantial.

Q: Do food and utility exemptions apply to this tax?

A: Yes. Food and utility exemptions continue to apply. This question has no impact on those exemptions.

Q: How did this proposition get on the ballot?

A: This proposition was placed on the ballot by the Assembly.

PROPOSITION B – Mill Rate Cap Change

Q: What is this proposition?

A: This proposition establishes the mill rate cap at 12 mills excluding the debt service mill rate.

Q: Didn’t we just set the mill rate cap at 9 mills?

A: Yes. This proposition reverses the results of the October 2025 election and restores the mill rate cap at 12 mills. While the Assembly may not suggest a change to the voters within one year, the citizens are free to use the initiative process to place a measure on the ballot.

Q: What is a mill?

A: A mill is one-tenth of one cent, or $1 of tax for every $1,000 of assessed property value. A millage rate of 12 mills means you pay $12 in tax for every $1,000 of assessed value. For example, on a home with an assessed value of $400,000, that would work out to $4,800 per year in property taxes.

Q: How do exemptions affect what I pay?

A: The $400,000 / $4,800 example is at the proposed cap, without any exemptions. Individual bills may have exemptions that reduce the total bill. The most common exemption, required by the State of Alaska, directs municipalities to exempt the first $150,000 of assessed value of a primary residence for homeowners aged 65 or older and disabled veterans. CBJ provides additional exemptions for seniors and disabled veterans facing hardship.

Q: Does this mean I’ll be paying more in property tax?

A: Not necessarily. This proposition would increase what the maximum allowable mill rate could be. The actual mill rate is set each year by the Assembly. The mill rate is currently set at 9.92 mills (9.00 for General Government Operations, 0.92 for Debt Service).

Q: How is property tax revenue used by the City?

A: Revenue from property tax goes into CBJ’s General Fund and is considered unrestricted revenue, which is used for a variety of purposes, like street maintenance, parks and recreation facilities, and various capital improvement projects. Read more about CBJ’s budget at https://juneau.org/budget.

Q: When would this be active?

A: This proposition would be effective 30 days after enactment. However, the Assembly will establish the mill rate in June 2027 with the FY28 budget adoption for property taxes due September 2027.

Q: What happens if this proposition fails?

A: The cap remains at 9 mills excluding the debt service mill rate.

Q: How did this proposition get on the ballot?

A: This initiative petition was brought by citizens and placed on the ballot after signature gathering and certification by the City Clerk.

PROPOSITION C – 1% Seasonal Sales Tax

Q: What is this proposition?

A: This initiative proposes to amend CBJ code to implement a new seasonal sales tax, effective April 1 through September 30 each year.

Q: What will this tax be used for?

A: The revenue from this tax is intended to help fund both indoor and outdoor recreation within the City and Borough of Juneau.

Q: Is the revenue legally dedicated to recreation?

A: No. The Assembly has the responsibility of allocating the revenue to various services or capital projects each year. The whereas clauses proposed by the ballot language intend that revenue from this tax is to help fund both indoor and outdoor recreation within the City and Borough of Juneau.

Q: How much revenue would this tax raise?

A: This tax would raise an estimated $6.8M per year.

Q: How is this different from the seasonal sales tax voters rejected in October 2025?

A: The proposal rejected in October of 2025 restructured sales tax year-round. Proposition C adds 1% in the summer only.

Q: Who does this tax apply to?

A: This would apply to everyone making purchases in the City and Borough of Juneau between April 1 and September 30 each year. Visitors during the summer season between these months would also pay this tax.

Q: How would this change the overall sales tax rate?

A: If Juneau’s tax rate remains at 5%, this proposition would raise the tax rate to 6% between April 1 and September 30. The food and utility exemptions currently in place would remain – this question has no impact on those exemptions.

Q: When would collection actually begin?

A: While this change in code would be effective 30 days after voter approval, the first collection date would be April 1, 2027.

Q: If this proposition passes, does the seasonal rate also apply to remote sellers?

A: Yes. Remote sellers delivering goods into CBJ would collect the same rate as local sellers.

Q: What happens if this proposition fails?

A: The sales tax rate structure would remain as it is, either at 5% or 2%, dependent on the outcome of Proposition A.

Q: How did this proposition get on the ballot?

A: This initiative petition was brought by citizens and placed on the ballot after signature gathering and certification by the City Clerk.