- Does Alaska sell tax liens or tax deeds?
- Neither in the usual sense. No Alaska municipality sells tax lien certificates. The borough or city forecloses its own tax liens in superior court, takes a clerk's deed to the property after the redemption period, and later sells land it does not need for a public purpose. Investors buy that municipality-owned land outright.
- Who holds tax foreclosure sales in Alaska?
- The municipality that levies the tax: an organized borough, a unified municipality such as Anchorage or Juneau, or a home rule or first class city outside a borough. Inside a borough, the borough collects and forecloses city taxes as well, but unredeemed property located in a city is deeded to that city, so the city may be the seller. The census areas of the Unorganized Borough have no borough government and no areawide property tax.
- How long is the redemption period in Alaska?
- At least one year after the foreclosure judgment. The municipality must publish an expiration notice, and the right of redemption expires 30 days after its first publication. During that time any party with an interest may redeem by paying the judgment amount plus penalties, interest and costs.
- Can the former owner take the property back after the municipality gets the deed?
- Yes, until the municipality sells it. The record owner at foreclosure or their assigns may repurchase within 10 years for the judgment amount plus interest of up to 15 percent a year, later taxes, and the municipality's costs, but the right ends when the municipality sells or contracts to sell, or retains the land for a public purpose by ordinance. Parcels can drop out of an announced sale for this reason.
- What happens to surplus money from an Alaska tax foreclosure sale?
- If the municipality held the property for less than 10 years after the redemption period and never designated it for a public purpose, the former record owner is entitled to proceeds above the taxes, penalty, interest and the municipality's costs. The municipality must mail notice of the excess, and a claim filed more than six months after the sale is barred.
- What kind of title does a buyer get?
- The clerk's deed gives the municipality clear title except for prior recorded federal and state tax liens, and two years after that deed its validity is conclusively presumed. The buyer takes from the municipality on its sale terms, and sales are commonly as is, where is.
- Is the published foreclosure list a list of properties for sale?
- No. The foreclosure list each municipality publishes for four weeks is its petition to the superior court to foreclose delinquent parcels. Owners can still pay or redeem for a year or more. Properties for sale appear later, on the borough or city land sale page, after the municipality holds the deed.
Ready to act on these rules? Follow how to buy Alaska tax deeds for the registration, bidding, and post-sale sequence in order.
Verified Sep 27, 2026 against Alaska statutes.
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.