Role of the State Assessor

Revised July 1, 2013

Introduction

The Office of the State Assessor, within the Department of Commerce, Community and Economic Development, has oversight responsibility for municipal assessor's offices across the state. This oversight responsibility includes monitoring assessment, valuation, and taxation issues. If a municipality fails to perform its assessment/tax responsibilities in accordance with the law, the Office of the State Assessor may issue a "notice of major error", which the municipality must correct before the beginning of the next fiscal year. There is an appeal procedure set forth in statutes. The office is also charged with the requirement of calculating the full value of all municipalities and school districts within the state (AS 29.45.103-.105 and AS 14.17.510 ).

Narrative

The State Assessor not only has oversight responsibility for local assessors but also provides assistance to municipalities in matters of assessments, valuations, and taxation. Taxation matters are not limited to property taxes but also include sales, excise, and severance taxes.

The State Assessor also provides training to municipalities on assessments and valuations. The use of the International Association of Assessing Officers (IAAO ) workshops and courses assist with this training. Many of these courses offer a full one week (30 hours) of instruction and help keep appraisers up to date on appraisal information.

The Alaska Taxable is an annual publication produced by the Office of the State Assessor and is the annual report to the legislature outlining assessment practices and procedures and summarizing local values, taxes, and full values for all municipalities within the state.

Frequently Asked Questions

Applicable Laws

Alaska Constitution
  • Article IX, Section 3 - assessment standards
  • Article X, Section 14 - executive branch agency to advise and assist local governments

Alaska Statutes: (See Current Alaska Statutes)

  • AS 14.17.510 - Public School funding, determination deadline
  • AS 29.45.103 - Taxation records, availability of records
  • AS 29.45.105 - Errors in taxation procedures, state assessor notice, appeal
  • AS 29.45.110 - Full and true value, exceptions
  • AS 29.60.030 - Determination of mill rate equivalent for municipal tax resource (revenue sharing)
Alaska Regulations
  • 3 AAC 139.010 - Inspection of records by state assessor, complaint investigation, prior notice
  • 3 AAC 130.020 - Notice of errors, resolving/correcting error
  • 3 AAC 139.020 - Appeal of state assessor's determination, timelines for decision and correction
  • 3 AAC 139.900 - Definitions