State laws / Alaska
Alaska tax sales: liens, deeds, rates & redemption
Quick answerAlaska sells tax deeds for unpaid property taxes. Redemption: At least 1 year after the foreclosure judgment: property transferred to the municipality is held for at least one year, during which a party in interest may redeem by paying the lien amount plus penalties, interest and costs (AS 29.45.400). Unredeemed property is then deeded to the borough or city (AS 29.45.450); there is no redemption against a later municipal-sale buyer, though some municipalities extend a former-owner repurchase right until sale. Sales: No statewide schedule — each borough / city sets its own sale schedule after foreclosure and deed to the municipality (AS 29.45.460) Governing law: Alaska Statutes AS 29.45.290-29.45.500 (AS 29.45.400 redemption, 29.45.450 deed to borough/city, 29.45.460 disposition and sale).
Where to bid: Varies by municipality: outcry auction, sealed bid, or online, as the borough/city decidesBorough/city land-sale pages; no dominant statewide platform
| What is sold | Tax deeds |
|---|---|
| Interest / penalty | n/a |
| Redemption period | At least 1 year after the foreclosure judgment: property transferred to the municipality is held for at least one year, during which a party in interest may redeem by paying the lien amount plus penalties, interest and costs (AS 29.45.400). Unredeemed property is then deeded to the borough or city (AS 29.45.450); there is no redemption against a later municipal-sale buyer, though some municipalities extend a former-owner repurchase right until sale. |
| When sales happen | No statewide schedule — each borough / city sets its own sale schedule after foreclosure and deed to the municipality (AS 29.45.460) |
| Governing law | Alaska Statutes AS 29.45.290-29.45.500 (AS 29.45.400 redemption, 29.45.450 deed to borough/city, 29.45.460 disposition and sale) |
| Investor notes | Boroughs, not counties, run the system, and many areas of Alaska have no organized borough tax sale at all — coverage and inventory vary widely. The municipality must first decide by ordinance whether to retain foreclosed property for a public purpose before selling, and former-owner repurchase rights can survive until that ordinance/sale step in some municipalities (e.g. Kenai Peninsula Borough). |
Sources
- https://www.akleg.gov/basis/folioproxy.asp?url=http://wwwjnu03.akleg.org/cgi-bin/folioisa.dll/STATTX93/query=[jump!3A!27as2945700!27]/doc/{t10506}/pageitems={body}?
- https://taxlien.io/rankings/
- http://www.taxlienguru.com/tax-deed-states.html
Law verified 2026-10-30 against the sources above. Confirm current details with the county tax collector / clerk before bidding — counties can change dates and procedures.