Alaska sells no tax lien certificates to investors. To buy an Alaska tax deed you bid on the property itself, at a county auction. Review the sale terms, deed and applicable law to confirm the property interest conveyed.
Each step below is drawn from Alaska statute, not general advice. The exact sale dates, platform, and deposit amounts are set county by county, so confirm the specifics on your county page before you register.
New here? There is no certificate step in Alaska. You bid on the property itself, so the money is at risk on the parcel from day one and the research has to happen before the auction, not after. Not sure which is for you? Start with tax lien vs tax deed.
Learn the timeline and lien priority
Alaska sets no statewide due or delinquency date. Each municipality fixes its rate of levy, equalization date and delinquency date by resolution, determines the levy before June 15, and mails tax statements by July 1. A municipality may add a penalty of up to 20 percent of the tax due to delinquent taxes, and interest of up to 15 percent a year accrues on unpaid taxes (not on penalty) from the due date until paid; where taxes are payable in two installments, penalty and interest on an unpaid installment run from its own due date. The actual penalty and rate are set locally within those ceilings. Property taxes with penalty and interest are a lien on the property that is prior and paramount to all other liens or encumbrances. Delinquent real property tax liens are enforced by annual foreclosure unless an ordinance provides otherwise. Understand this before you commit any money.
Know when the redemption right ends
Redemption runs against the municipality, before any investor is involved. The judgment transfers the parcel to the municipality, which must hold it for at least one year; during that time anyone with an interest may redeem. At least 30 days before the period ends the clerk publishes an expiration notice once a week for four weeks (or posts it where there is no newspaper) and mails it by certified mail to the record owner and, where the assessed value exceeds $10,000, to mortgage and lien holders; the right of redemption expires 30 days after the first publication. The former owner keeps possession during redemption unless waste is committed. After the clerk's deed, the record owner at foreclosure (or assigns) may still repurchase within 10 years, but only until the municipality sells or contracts to sell the parcel, and the right ends if an ordinance retains it for a public purpose. A buyer at the municipality's sale therefore takes with no redemption or repurchase right outstanding. To redeem while the right lasts, the owner pays Redemption: the lien amount under the judgment and decree plus penalties, interest and costs, including the municipality's lienholder-search and notice costs; the property stays subject to all accrued taxes, assessments and liens. Repurchase: the full judgment amount plus interest of up to 15 percent a year from the judgment date, delinquent taxes as if privately owned, foreclosure and sale costs, and net costs of maintaining and managing the property. Once that right ends, paying the old taxes no longer redeems the parcel, so the redemption deadline and the auction date fall on different days: check both.
Learn what sends a parcel to the auction
Taxes unpaid for a year go on the next annual foreclosure list; the municipality petitions the superior court, which enters a several judgment and decree of foreclosure against each parcel after a 30-day answer period, and the certified judgment transfers the parcel to the municipality for the lien amount. After a redemption period of at least one year, which expires 30 days after the first publication of a redemption expiration notice, the clerk of court deeds unredeemed property to the borough or city. The municipality then decides by ordinance whether to keep each parcel for a public purpose; only property not needed for a public purpose may be sold. No statutory minimum bid. The minimum, appraisal and terms are whatever the municipality's disposal ordinance or the assembly's sale ordinance sets. Property is typically sold as is, where is; the Matanuska-Susitna Borough states this for its sales.
Bid at the tax deed auction
The county sells the property at public auction to the highest bidder. Not set by statute. Deposit, bidder registration and payment form are fixed in each sale's terms. Example: the Matanuska-Susitna Borough requires in-person registration before bidding and accepts only money order, cashier's check or cash, with no financing. Not set by statute; due by the deadline in the sale's terms and conditions. Confirm with the selling borough or city.
Or buy over the counter
You do not have to wait for an auction. State law creates no over-the-counter list. Each municipality disposes of land it owns under the procedure its governing body sets by ordinance, and several offer parcels left unsold at a competitive sale over the counter afterward. The Matanuska-Susitna Borough, for example, offers tax-foreclosed parcels first at a competitive sale and may later offer unsold ones in over-the-counter land sales. Whether any inventory exists and how it is sold must be confirmed with the borough or city land management office. No statewide lands-available list exists. Inventory is held and sold by each borough or city.
One more step: clear the title
Winning a tax deed does not hand you marketable title. Before you can resell to a normal buyer or insure the parcel, you will usually need a quiet title action, which takes months and costs money. Fold that cost into your maximum bid and read what you actually own after a tax deed before you bid. A tax deed also does not wipe out everything: select governmental and municipal liens can survive, and a federal tax lien carries a 120-day IRS redemption right, so check what survives a tax deed too.
Buying tax deeds in Alaska: common questions
How do you buy a tax deed in Alaska?
Can you buy Alaska tax deeds online?
More Alaska answers, including redemption and statute detail, are on the Alaska tax sale FAQ.
New to this? Start with tax lien vs tax deed and the full Alaska walkthrough, then value a parcel with the due diligence guide.
Steps 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.