Assessing Department

Senior Citizen Property Tax Exemption Requirements

To qualify for the Senior Citizen Property Tax Exemption, applicants must meet all of the requirements listed below.

Age Requirement

• The applicant must be 65 years of age or older on or before December 31 of the year before the exemption year.

Proof of Age

• First-time applicants must provide proof of age.
• Acceptable documents include:
  • Passport
  • Birth certificate
  • Naturalization papers
  • Age-verification letter from the Social Security Administration

Application and Filing Requirements

You must file an application by the end of February if:

• You are a new applicant
• You are selected for an audit
• There has been a change in ownership, residency, or permanent place of abode
• Any other factor affects your eligibility

Late Applications:

The Assessor may accept a late application for good cause, such as a serious medical condition affecting the applicant or an immediate family member. A written letter explaining the reason for late filing must be included with the application.

Residency and Occupancy Requirements

• The applicant must own and live in the property as their primary residence and permanent place of abode on January 1 of the exemption year.
• Each following year, the property must be owned and occupied as the primary residence for at least 185 days.
• If property is in a trust you must provide trust documents when filing application
• Absences are only allowed as permitted by AS 43.23.008.

Exemption Amount

• Up to $150,000 of the assessed value of the applicant’s primary residence may be exempt from property taxes if all eligibility requirements are met.

When an Exemption Will Be Removed Automatically

An exemption will be removed if any of the following occur:

• A recorded deed changes ownership of the property
• The mailing address is changed to an address outside the City of Sitka
• A postal notice shows mail forwarding to an address outside the City of Sitka
• The Assessing Department is notified of the death of the senior owner
• It is discovered that the applicant no longer occupies the property
• The applicant claims residency in another tax jurisdiction

Other Property Ownership

• The applicant may not own another property that currently receives, or will receive, a:
• • Senior Citizen Exemption
  • Disabled Veteran Exemption

Alaska Residency Requirement

• The applicant must have been an Alaska resident for the entire year before the exemption year.

Widow or Widower Applicants

• A widow or widower age 60 or older of a deceased eligible participant may assume the exemption.
• The applicant must provide:
• • A copy of the marriage certificate
  • A copy of the death certificate

Properties Held in Trust

• If the property is held in a trust, a complete copy of the trust document must be submitted with the exemption application.

Application Review Process

• All exemption applications are reviewed by the Assessing Department.
• If additional information is needed, staff will contact the applicant by phone and/or letter.
• The department’s goal is to process all exemptions before Assessment Notices are mailed.

Check Your Assessment Notice

• Please review your Assessment Notice to confirm the exemption is listed.
• The notice should reference “Senior.”
• If the exemption does not appear, contact the Assessing Department immediately.

Renewal of Exemption

• Qualified senior citizens do not need to reapply each year if there are no changes to:
• • Ownership
  • Residency
  • Permanent place of abode
  • Other eligibility requirements

The Assessor may request proof of eligibility at any time.

Change Notification Requirement

• It is the property owner’s responsibility to notify the Assessing Department of any changes that may affect eligibility, including:
• • Ownership
  • Property use
  • Residency
  • Permanent place of abode

Failure to report changes may result in removal of the exemption.

How to Apply

•  Here you can download the Senior Citizen Property Exemption Form(PDF, 395KB)  
• Here you can download the Senior Citizen Supplemental Form(PDF, 400KB)

Helpful Documents

If you have any questions while filling out the form you can check the following document or reach out to the assessing department for answers

Senior Citizens Property Tax Exemption FAQ(PDF, 440KB)

You may return the completed form by:

• Mail
  Assessor’s Office
  100 Lincoln Street
  Sitka, AK 99835

• In Person
  Assessor’s Office
  100 Lincoln Street, Room 201
  Sitka, AK 99835

Disabled Veteran Property Tax Exemption Application (2026)

The Disabled Veteran Property Tax Exemption Application is used to determine whether a property owner qualifies for a property tax exemption under Alaska law. This exemption may reduce or remove the taxable value of a qualifying veteran’s primary residence.

Important Deadline

• Applications are due on or before February 28 of the exemption year.

Missing the deadline may result in the exemption not being applied for that year.

Who May Apply

You may apply if you are:

• A disabled veteran with a service-connected disability rating of 50% or greater, or
• A surviving spouse age 60 or older of a qualified veteran

You must own and live in the property as your primary residence.

Required Documents

Here you can download the Disabled Veteran Property Tax Exemption Form(PDF, 402KB)

Applicants must submit the following with the completed form:

• A copy of a valid photo ID
• A current letter from the U.S. Department of Veterans Affairs (VA) that:
• • Shows a minimum 50% service-connected disability
  • Includes an effective date on or before December 31, 2025

Applications without required documents may be delayed or denied.

What Information the Form Collects

The application collects information needed to confirm eligibility, including:

Applicant and Property Information

• Applicant name and contact information
• Parcel number (if known)
• Mailing and physical address
• Legal description of the property

Veteran Status and Exemption History

• Whether you are applying as a disabled veteran or surviving spouse
• Whether you have received this exemption in the past
• VA disability rating and confirmation that it is service-connected

Property Use

• Type of dwelling (single-family, condominium, mobile home, etc.)
• Whether any part of the property is used for:
• • Commercial purposes
  • Rental purposes
• Whether occupancy is shared with anyone other than a spouse or minor children
  (If live-in care is medically required, a doctor’s letter must be provided.)

Other Property Ownership

• Whether you or your spouse owns property in another state
• Whether any exemptions are received on that property
• Primary residence address when traveling outside Alaska

Residency Requirements

To qualify, the applicant must:

• Own and occupy the property as their permanent place of residence on January 1 of the assessment year
• Have lived in the home for at least 185 days during the prior year

Certification and Signature

By signing the application, you certify that:

• All information provided is true and correct
• You understand that providing false information may result in penalties under state law
• You agree to notify the Assessing Department of any changes that may affect eligibility

Failure to report changes may result in the exemption being removed.

Where to Submit the Application

Return the completed application and required documents to:

City & Borough of Sitka Assessor
100 Lincoln Street, Room 201
Sitka, AK 99835

Phone: (907) 747-1822

After You Apply

• All applications are reviewed by the Assessing Department
• You may be contacted if additional information is needed

Once Assessment Notices are mailed, applicants should review them carefully to confirm the exemption is listed correctly

Non-Profit Property Tax Exemption Application

Non-profit organizations may qualify for a property tax exemption if both the organization and the property use meet the requirements of state law and Sitka code. This application is used to determine eligibility.

The organization applying for the exemption is responsible for showing that it qualifies.

Application Deadline

• Applications must be postmarked by February 28, 2026.

• Late or incomplete applications may not be approved for that assessment year.

Who Should Apply

You should submit this application if:

• You are a non-profit organization, and

• You own property in the City and Borough of Sitka, and

• You believe the property qualifies for a property tax exemption

A separate application is required for each parcel you are requesting an exemption for.

Types of Non-Profit Exemptions

Applicants must identify the type of exemption being requested:

Basic Eligibility Questions

The application asks questions to help determine whether the property qualifies, including:

• Whether the organization is legally organized as a non-profit
• Whether the organization has a current IRS 501(c)(3) or 501(c)(4) designation
• Whether the property is used 100% for the exempt purpose
•  Whether any part of the property is used for:
  • Rental purposes
  • Commercial purposes
  • Activities unrelated to the exempt purpose
• Whether fees or membership dues are charged for using the property

If rental income is received, applicants must provide a summary of:

• Total rental income
• Related expenses (utilities, maintenance, repairs, etc.) 
•  Name of the renter

Description of Property Use

Applicants must explain:

• How the property is used
• How that use directly supports the non-profit purpose
• Why the property qualifies for the exemption being requested

Additional pages may be attached if more space is needed.

Required Supporting Documents

The following documents must be submitted with the application:

1. Articles of Incorporation, including:
   1. Names of directors and board members
   2. Minutes from the most recent meeting
2. Current Constitution and By-Laws
3. Proof of non-profit status (IRS 501(c)(3) or 501(c)(4) determination letter, or equivalent)
4. City and Borough of Sitka sales tax license or exemption documentation
5. A detailed statement describing:
   1. The organization’s purpose
   2. Current use of the property
6. An explanation of any grants or reimbursements from government agencies
7. A current schedule of fees (if applicable)

Incomplete applications or missing documents may delay processing.

Certification

An authorized officer or representative of the organization must sign the application to certify that:

How to Submit Your Application

Here is the where you can download the Non-Profit Property Tax Exemption Form

Return the completed application and all required documents to:

City and Borough of Sitka – Assessor’s Office

100 Lincoln Street

Sitka, Alaska 99835

Phone: (907) 747-1822

Assessor staff are available to answer questions and assist with the application process.

Business Personal Property Declarations

The City and Borough of Sitka Assessing Department sends out Business Personal Property Declaration reminders in mid-December.

If you own a business, you must list (declare) all business personal property that is taxed, as required by City Code 4.35.050. Business personal property includes items such as furniture, equipment, and machinery used for your business.

Important Deadline

To avoid a $100 late fee (City Code 4.35.055) and to receive the $25,000 assessed value exemption (Alaska Statute 29.45.050), your declaration must be:

• Postmarked or received by February 17, 2025, at 4:00 p.m.

Download a Business Personal Property Declaration

Business Personal Property Declaration PDF(PDF, 2MB) 

Business Personal Property Declaration Excel(XLSX, 277KB)

Helpful Documents

Cost Depreciation 2026(PDF, 422KB)

Example 5,10,15,20-Year Machinery(PDF, 1MB)

You may return the completed form by:

• Mail:
  Assessor’s Office
  100 Lincoln Street
  Sitka, AK 99835
• Email:
  assessing@cityofsitka.org

If you have questions, please contact the Assessing Department:

• Phone: (907) 747-1822
• Email: assessing@cityofsitka.org

Property Reappraisals – Northern Sitka

The City and Borough of Sitka Assessing Department will soon begin property reappraisals in Northern Sitka.

As part of this process, appraisers will visit properties to update records. They may take photos, measure buildings, and note any changes or improvements to the property. These updates help make sure property values are fair and accurate for tax purposes.

Why Inspections Are Needed

State and local laws require regular property inspections to keep assessments up to date. Sitka is divided into six areas, and one area is reviewed each year. This allows the Assessing Department to reappraise all properties over a six-year cycle.

In total, more than 4,800 properties are reviewed, with a goal of visiting at least 700 properties each year. Inspections take place throughout the year.

What to Expect During an Inspection

Under Alaska Statute 29.45.130, appraisers are allowed to inspect property for tax purposes during reasonable daytime hours.

Inspections usually occur:

• Monday through Friday

• 9:00 a.m. to 5:00 p.m.

When visiting your property, appraisers will:

• Post notice of inspection areas on the City website

• Knock on the door before starting

• Complete the inspection unless the property owner asks them to leave

If an appraiser is asked to leave, the property will be valued using what can be seen from the street. If this causes errors, property owners may request corrections during the informal appeal period from March 15 to April 15.

If you have questions or concerns about the appraisal process or staff visits, please contact the Assessing Department for assistance.