Kodiak Island Borough, AK tax sales
Tax Sale Atlas maps the Kodiak Island Borough, AK tax sale, one of 3,131 counties in 51 states. Alaska sells tax-foreclosed land the government already owns, so no statutory investor interest rate applies. Sale office, calendar and list locations read from state rules plus what the county publishes on Oct 6, 2026.
How tax deed sales work in Kodiak Island Borough, seat of Kodiak: sale calendar, auction platform, over-the-counter lists, and the offices that run each sale.
New to tax sales? Read how Alaska tax sales work or look terms up in the glossary.
- Announcements
- No scheduled sale of tax-foreclosed land is published; the borough holds periodic land sales and sets no fixed annual sale date.
- Format
- In person
- Registration
- The borough posts no standing registration process for land sales.
- Borough office
- (907) 486-9323
On this page
How Kodiak Island Borough sells delinquent taxes
Tax deed sale
- Run by
- Kodiak Island Borough (Finance Department forecloses; Resource Management Office manages and sells borough land)
- Frequency
- annual
- Registration
- The borough posts no standing registration process for land sales.
When it runs
Registration and deposit
Sale format and venue
Kodiak Island Borough tax sale list and auction calendar
For Kodiak Island Borough tax sale 2026 searches, use the borough-run sources below rather than a copied parcel list, and confirm the parcel, registration cutoff, deposit, and payment deadline against the borough before you bid. If the parcels on this list are vacant land rather than houses, what buying land at a tax sale hands you is the place to start.
Confirm the advertised parcel list
Use Notice of Foreclosure and foreclosure list (tax year 2025 and prior) as a starting reference. Check which sale or list it covers; a Lands Available or office information page is separate from an auction parcel list. Ask the sale office for the advertised parcels for the auction you plan to attend.Register to bid
Sale day
There is no online bidding platform. Confirm the sale method, venue and deadline with the Kodiak Island Borough before you make an offer.Confirm with the office
If the list, platform, and notice disagree, use the Kodiak Island Borough as the source to confirm which parcels are actually offered.
Before you bid in Kodiak Island Borough
4 checks
Confirm the parcel list before pricing
Open Notice of Foreclosure and foreclosure list (tax year 2025 and prior). Confirm whether this reference contains the auction parcels or covers a different list. Get the advertised parcel list from the borough before you price a bid, and recheck it before the sale.Check the state rules that change the bid
Read the Alaska due-diligence checklist before bidding. Redemption, liens that survive a tax deed, title cleanup, and payment deadlines can change what a parcel is worth. Which liens survive is state law, so read what survives a tax deed in Alaska before you price the title work.Set a walk-away number
Work out what the parcel is actually worth with the rural land value estimator, then turn it into a ceiling with the tax deed max-bid calculator.
Over-the-counter (leftover) purchases
unsold properties
State law creates no over-the-counter list. Some Alaska municipalities offer tax-foreclosed parcels that did not sell at a competitive sale over the counter afterward, under their own land disposal ordinance. Whether this borough or city has any such inventory must be confirmed with its land management office.
New to this path? Read how over-the-counter purchases work. Every state has its own name for what goes unsold, so check what Alaska calls its leftover tax-sale inventory.
Use the arrow keys to switch between these sections.
Borough offices
Tax sale office
County notes
- Kodiak Island Borough levies an areawide property tax, forecloses delinquent parcels in Superior Court, Third Judicial District, and takes a clerk's deed to parcels not redeemed within one year of judgment.
- Tax-foreclosed parcels are sold by sealed bid and/or public outcry auction, and the borough also holds periodic land sales through the Resource Management Office (main borough line (907) 486-9300).
- The borough publishes its foreclosure list in the Kodiak Daily Mirror for four consecutive weeks; the February 20, 2026 filing covered tax year 2025 and prior years.
- In its June 4, 2026 Manager's Report, the borough said its tax year 2025 foreclosure documents had gone to the borough attorney for filing with the court, and that the signed judgment will place a lien on the listed properties until the taxes are paid. The Finance Department gives current payoff amounts at (907) 486-9324.
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 and before the sale or contract of sale" (the statute names no start date for the 10 years), so 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.
- 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.
- 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.
What the deed conveys: The clerk's deed gives the municipality clear title, "except for prior recorded tax liens of the United States and the state" (AS 29.45.450(b)). A deed is not invalid for irregularities, omissions or defects in the proceedings unless the former owner was misled so as to be injured, and two years after the date of the deed its validity is conclusively presumed and every claim of the former owner or other person having an interest is forever barred (AS 29.45.450(d)). The buyer takes from the municipality under the municipality's own conveyance on its sale terms, not a court deed. See the due diligence guide.
Frequently asked questions
Does Kodiak Island Borough, Alaska sell tax liens or tax deeds?
How often does Kodiak Island Borough hold tax deed sales?
I own a property in this sale. Can I stop it?
Where can I find the Kodiak Island Borough tax sale list?
Verified Oct 6, 2026 against official county and state sources.
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 office that runs the sale before you bid.
Browse all 19 Alaska boroughs
Compare sale calendars, platforms, and rules across the state, or read the guides before you bid.