How Property Tax Works
The City and Borough of Juneau operates a consolidated municipal government that levies property taxes to fund essential services including schools, public safety, infrastructure, and municipal operations. Property taxes in Juneau are based on the assessed value of real property, which is determined by the City and Borough Assessor's Office. The effective tax rate varies by location within the municipality due to different service areas and special assessment districts.
Juneau's property tax system uses a mill rate structure, with current rates including 5.49 mills for operations within the tax cap and 6.06 mills including outside-the-cap expenditures. Property owners should note that their actual tax burden may vary based on their specific location within Juneau's boundaries, as different areas may be subject to additional service area charges for utilities, road maintenance, or other localized services. The assessment is based on full market value with no assessment ratio applied.