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Updated 2025 Tax Year

North Slope County
Property Tax Guide

Everything you need to know about property taxes in North Slope County, AK. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
Quick Facts
Tax Rate
Varies by service area and taxing district due to oil/gas infrastructure concentration
1st Due
Oct 31
Exemptions
4+ Available
Section 1

How Property Tax Works

North Slope Borough, Alaska operates a unique property tax system that serves one of the most remote regions in the United States. The borough encompasses vast areas of Alaska's Arctic region and relies heavily on property taxes from oil and gas infrastructure to fund essential municipal services including education, public safety, infrastructure maintenance, and utilities. Unlike most Alaska municipalities, North Slope Borough maintains a robust property tax system due to the significant industrial presence from petroleum extraction operations.

Property tax rates in North Slope Borough can vary significantly depending on your specific location within the borough and which special service areas or taxing districts apply to your property. The borough includes several communities such as Utqiagvik (formerly Barrow), Atqasuk, Nuiqsut, and Wainwright, each potentially having different service area assessments. Property owners should verify their specific tax obligations based on their property's location and the applicable service districts, as industrial properties and residential properties may face different effective rates.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
Borough General FundContact AssessorGeneral municipal services and administration
School DistrictContact AssessorPublic education funding
Service Area AssessmentVaries by LocationWater, sewer, fire protection, other municipal services
Special DistrictsAs ApplicableAdditional services specific to geographic areas

Note: Specific tax rates for the current levy year are not publicly available online. Property owners must contact the North Slope Borough Assessor's Office directly for current rates applicable to their property location. Rates vary significantly based on service areas and special taxing districts within the borough boundaries. Industrial and residential properties may be subject to different rate structures.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in North Slope County, property taxes are due in two installments:

First Installment
Oct 31
Delinquent after Dec 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in North Slope Borough are additional property tax assessments that occur when there are changes to a property's assessed value outside of the regular annual assessment cycle. These supplemental assessments are typically triggered by new construction, completion of major improvements, changes in property ownership that reveal unreported improvements, or corrections to previous assessments.

When a supplemental assessment is issued, the additional tax is calculated by applying the current tax rate to the increase in assessed value, prorated for the remaining months in the tax year. For example, if a $100,000 improvement is completed and assessed in January with 9 months remaining in the tax year, and the local tax rate is 2%, the supplemental tax would be approximately $1,500 ($100,000 × 2% × 9/12 months). Property owners receive a separate supplemental tax bill in addition to their regular annual property tax statement.

Example Calculation

Example 1: $300,000 Residential Property

  • Assessed Value: $300,000
  • Homeowner Exemption Applied: -$50,000 (requires application)
  • Net Taxable Value: $250,000
  • Estimated Annual Tax: Contact assessor for current rates
  • Estimated Monthly Escrow: Contact assessor for calculation

Example 2: $600,000 Residential Property

  • Assessed Value: $600,000
  • Homeowner Exemption Applied: -$50,000 (requires application)
  • Net Taxable Value: $550,000
  • Estimated Annual Tax: Contact assessor for current rates
  • Estimated Monthly Escrow: Contact assessor for calculation

Example 3: $1,000,000 Residential Property

  • Assessed Value: $1,000,000
  • Homeowner Exemption Applied: -$50,000 (requires application)
  • Net Taxable Value: $950,000
  • Estimated Annual Tax: Contact assessor for current rates
  • Estimated Monthly Escrow: Contact assessor for calculation

Important: All exemptions require formal application and approval. Contact North Slope Borough Assessor's Office for current tax rates and precise calculations.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in North Slope Borough require property tax escrow accounts for residential properties, collecting monthly payments along with your mortgage payment to ensure property taxes are paid on time. Your lender calculates the monthly escrow amount by dividing your annual property tax bill by 12 months, often adding a cushion to account for potential tax increases. Given North Slope Borough's split payment schedule with installments due October 15 and July 15, lenders must carefully manage escrow timing.

Lenders typically conduct annual escrow analyses to adjust your monthly payment based on actual tax bills and account balances. If your property taxes increase due to reassessment or rate changes, your monthly escrow payment will be adjusted accordingly. Property owners should review their annual escrow statements carefully and contact their lender if they notice discrepancies. You have the right to request escrow account information and can pay property taxes directly if you meet your lender's requirements for escrow waiver, though this typically requires significant equity in your property.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are property taxes due in North Slope Borough? A: Property taxes are due in two installments: the first installment is due by October 15, and the second installment is due by July 15 of the following year.

Q: What homeowner tax credits are available? A: Homeowners may qualify for an exemption reducing assessed value by up to $50,000, with a maximum of $10,000 applied to service area assessments. This exemption requires formal application and is not automatic.

Q: How do I apply for the homeowner exemption? A: You must file an application with the North Slope Borough Assessor's Office. Contact them directly for application forms, deadlines, and eligibility requirements, as this exemption is not automatically applied.

Q: How often are properties reassessed? A: Contact the North Slope Borough Assessor's Office for information about assessment schedules and cycles, as this varies based on property type and location within the borough.

Q: What happens if I pay my property taxes late? A: Late payments are subject to penalties and interest. Contact the borough's tax office for specific penalty rates and payment options if you cannot meet the due dates.

Q: Can I pay property taxes online? A: Contact North Slope Borough directly for information about online payment options and accepted payment methods.

Q: How do special service areas affect my tax bill? A: Special service areas provide additional municipal services like water, sewer, or fire protection. Your property's location determines which service areas apply, and each adds to your total tax bill.

Q: How do I appeal my property assessment? A: Property owners have the right to appeal assessments. Contact the North Slope Borough Assessor's Office for appeal procedures, deadlines, and required documentation.

Q: Are there exemptions for senior citizens or disabled veterans? A: Contact the North Slope Borough Assessor's Office directly to inquire about additional exemption programs that may be available for seniors, veterans, or disabled property owners.

Q: How are industrial properties taxed differently? A: Industrial properties, particularly those related to oil and gas operations, may be subject to different assessment methods and rates. Contact the assessor's office for information specific to commercial or industrial property taxation.

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