Kenai Peninsula County, AK tax sales

County offices

County notes

• •The Kenai Peninsula Borough levies an areawide property tax and forecloses its own delinquent tax liens in Superior Court, Third Judicial District at Kenai. The 2026 foreclosure list was filed as case 3KN26-00152CI and published in the Peninsula Clarion.
• •After the judgment of foreclosure, a record owner has one year to redeem. Parcels that are not redeemed may be deeded by Clerk's Deed to the borough, or to the city where the parcel sits.
• •The borough's four common land sale methods are live auction, sealed bid, over the counter and tax foreclosure. The Assembly authorizes each sale by ordinance.
• •Former owners can claim excess proceeds within six months of the auction. For the April 25, 2026 auction, the claim deadline is October 25, 2026.

Alaska rules

Redemption

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.AS 29.45.400 - properties held by the municipality at least one year; any party having an interest may redeemAS 29.45.400Verified Sep 27, 2026

Deed deposit

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.AS 29.45.460 - ordinance decides retention for public purpose; property not needed may be soldAS 29.45.460Verified Sep 27, 2026

Surplus proceeds

Sale proceeds, less collection costs, are divided between the borough and the city in proportion to their taxes at foreclosure. If the property was held by the municipality for less than 10 years after the close of the redemption period and was never designated for a public purpose, the former record owner is entitled to the proceeds above unpaid taxes, the taxes that would have accrued after foreclosure, penalty, interest, foreclosure and sale costs, and net carrying costs. The municipality must mail the former owner written notice of any excess and how to claim it, and a claim filed more than six months after the sale date is forever barred. The statute as read on 2026-09-27 still carries the 10-year and public-purpose limits; see _verify_notes.AS 29.45.480 - proceeds split between borough and city; excess to former record owner if held under 10 years and never designated for public purpose; six-month claim barAS 29.45.480Verified Sep 27, 2026

Governing statute

AS 29.45.240AS 29.45.240 - rate of levy, equalization date and delinquency date fixed by municipal resolution; tax statements mailed by July 1AS 29.45.240Verified Sep 27, 2026

A tax deed does not convey marketable title. Most buyers file a quiet title action before they can resell or insure the property. See the due diligence guide.

See the full Alaskarules and every county →