Tax Sales and Sheriff Sales in Alaska
Alaska has no state property tax; cities and boroughs collect it and enforce delinquencies by an annual judicial foreclosure under AS 29.45. The municipality petitions the superior court for a judgment and decree of foreclosure, then holds the property for a one-year redemption period during which the owner can pay the taxes, penalties, interest and costs; if not redeemed, the clerk of court deeds the parcel to the municipality and the owner's rights are forfeited. The municipality then decides by ordinance whether to keep the land for a public purpose or sell it, typically by sealed bid or public auction, with the former owner able to repurchase in some municipalities before it is sold.
- Sale type
- Tax deeds
- Redemption
- 1 year
- Run by
- Municipality
- How it sells
- Tax deeds
- Buyer earns
- No interest; the buyer gets the property
- Redemption
- 1 year after the foreclosure judgment (property is held by the municipality); none once the clerk's deed issues, though some municipalities allow the former owner to repurchase before resale
- Run by
- Municipality (city or borough) through the superior court; sales handled by the municipal finance/real estate office
- When
- Foreclosure is annual; resale of deeded parcels varies (Anchorage holds a sale annually after Assembly approval)
- Statute
- Alaska Stat. §§ 29.45.290–29.45.500 (tax foreclosure, redemption, deed to municipality, disposition of foreclosed property)
How tax sales work in Alaska
Alaska sells the property itself: the buyer gets a deed, and the owner's chance to pay ends at or before the sale.
What the buyer gets. The property itself, by deed from the Municipality, with no interest to collect and no owner to wait out once the sale is final.
Redemption. 1 year after the foreclosure judgment (property is held by the municipality); none once the clerk's deed issues, though some municipalities allow the former owner to repurchase before resale.
When and where the sales are held
Who runs them: Municipality (city or borough) through the superior court; sales handled by the municipal finance/real estate office.
When: Foreclosure is annual; resale of deeded parcels varies (Anchorage holds a sale annually after Assembly approval).
Where: In person or by sealed bid through the municipality; Anchorage's Real Estate Services sells by sealed bid, Kodiak Island Borough by sealed-bid auction with unsold parcels listed online.
The list of parcels for each sale is published by the office that runs it, usually a few weeks ahead, in the county's legal newspaper and on the county or platform site. UX Search does not list tax sale parcels; these sales are run by the counties and the platforms they contract, and the links on this page go to the official sources.
Sheriff sales and foreclosure sales in Alaska
Most Alaska mortgage foreclosures are non-judicial deed-of-trust sales under AS 34.20.070: the trustee records and mails a notice of default, publishes notice, and sells at public auction at least 90 days later. There is no right of redemption after a non-judicial trustee's sale (AS 34.20.090). Lenders may instead foreclose judicially, in which case the sale is by court order and the borrower has a 12-month statutory redemption period (AS 09.35.250).
A tax sale and a sheriff sale are different animals even when the same office runs both. A tax sale clears unpaid property taxes and in most states wipes out junior liens; a mortgage foreclosure sale pays the lender and may leave tax liens in place. Before bidding at either, pull the title, read the judgment or the tax certificate, and know which liens survive the sale in Alaska.
Official sources for Alaska
- Municipality of Anchorage – 2026 Tax Foreclosure Book (petition and notice)
- Municipality of Anchorage – Real Estate Services (foreclosed property sales)
- City of Cordova – Foreclosure notices and process
Statute: Alaska Stat. §§ 29.45.290–29.45.500 (tax foreclosure, redemption, deed to municipality, disposition of foreclosed property).
Questions people ask
Does Alaska sell tax liens or tax deeds?
Alaska sells the property itself: the buyer gets a deed, and the owner's chance to pay ends at or before the sale. Alaska has no state property tax; cities and boroughs collect it and enforce delinquencies by an annual judicial foreclosure under AS 29.45. The municipality petitions the superior court for a judgment and decree of foreclosure, then holds the property for a one-year redemption period during which the owner can pay the taxes, penalties, interest and costs; if not redeemed, the clerk of court deeds the parcel to the municipality and the owner's rights are forfeited. The municipality then decides by ordinance whether to keep the land for a public purpose or sell it, typically by sealed bid or public auction, with the former owner able to repurchase in some municipalities before it is sold.
How long is the redemption period after a tax sale in Alaska?
1 year after the foreclosure judgment (property is held by the municipality); none once the clerk's deed issues, though some municipalities allow the former owner to repurchase before resale
Who runs tax sales in Alaska?
Municipality (city or borough) through the superior court; sales handled by the municipal finance/real estate office. In person or by sealed bid through the municipality; Anchorage's Real Estate Services sells by sealed bid, Kodiak Island Borough by sealed-bid auction with unsold parcels listed online
When are tax sales held in Alaska?
Foreclosure is annual; resale of deeded parcels varies (Anchorage holds a sale annually after Assembly approval)
Are sheriff sales in Alaska judicial?
Most Alaska mortgage foreclosures are non-judicial deed-of-trust sales under AS 34.20.070: the trustee records and mails a notice of default, publishes notice, and sells at public auction at least 90 days later. There is no right of redemption after a non-judicial trustee's sale (AS 34.20.090). Lenders may instead foreclose judicially, in which case the sale is by court order and the borrower has a 12-month statutory redemption period (AS 09.35.250).
Can anyone bid at a tax sale or sheriff sale in Alaska?
Generally yes, with registration through the office or platform that runs the sale, and often a deposit or proof of funds. Payment is usually due the same day or within a few days in certified funds, and the property is sold as is with whatever title questions come with it. Read the county's terms for the sale you are bidding in; they differ from one county to the next in the same state.
Written from the Alaska statutes and official county pages, last checked October 27, 2026. Rules change by session and by county; the official sources above control. UX Search is independent, lists no tax sale parcels and never takes a bid.
What land really sold for
Price Report →Closed sales with the real hammer price, from the UX sold archive.
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