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Tax Sale Atlas

Kodiak Island County, AK tax sales

Tax Sale Atlas maps the Kodiak Island County, AK tax sale, one of 3,131 counties in 51 states. Alaska sells the deed itself, so no statutory investor interest rate applies. Sale office, calendar and list locations read from state rules plus what the county publishes on Sep 28, 2026.

How tax deed sales work in Kodiak Island County, 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.

Next sale
Foreclosure usually begins in January.
Format
In person
Registration
The borough posts no standing registration process for land sales.
County office
(907) 486-9323
Every displayed fact carries a source badge. Verified Sep 28, 2026 against official county and state pages.How we verify
On this page
Look up a sale detail

Kodiak Island Borough (Finance Department forecloses; Resource Management Office manages and sells borough land). In person. annual

Record quality: medium. Last verified: 2026-09-28.

Property Taxes, Kodiak Island Borough Finance Department (source accessed 2026-09-28)

Recorded reference information. Verify current sale conditions with the county. Read the full sale details.

Link to this detail

How Kodiak Island County sells delinquent taxes

No tax lien certificate sale

No Alaska municipality sells tax lien certificates. The municipality forecloses its own lien in superior court and takes the property itself.

Tax deed sale

In person
Run by
Kodiak Island Borough (Finance Department forecloses; Resource Management Office manages and sells borough land)
Frequency
annual
Typical timing
Foreclosure usually begins in January.
Registration
The borough posts no standing registration process for land sales.
Sale list
Notice of Foreclosure and foreclosure list (tax year 2025 and prior)
When it runs
Foreclosure usually begins in January. The borough filed its foreclosure list for tax year 2025 and prior years with the Superior Court on February 20, 2026 and published it in the Kodiak Daily Mirror for four weeks. Parcels not redeemed within one year of judgment are deeded to the borough, which sets no fixed annual sale date for them.
Registration and deposit

The borough posts no standing registration process for land sales. Terms are set in each sale notice; call the borough at (907) 486-9300 and ask the Resource Management Office about upcoming land sales.

Sale format and venue
Investors buy borough-owned land, not liens. After the one-year redemption period, the Clerk of Court deeds unredeemed parcels to Kodiak Island Borough, which may keep a parcel for a public purpose or sell it. The borough states that tax-foreclosed property is sold by sealed bid and/or public outcry auction, and that it holds periodic land sales under Borough Code Title 18. The borough publishes no list of tax-foreclosed parcels offered for sale and no dated sale; the foreclosure list names delinquent parcels well before any sale, and the full list is open for inspection at the Borough Clerk's Office. Watch the Kodiak Daily Mirror and borough notices, or call (907) 486-9300. In person: sealed bid and/or public outcry auction.

Kodiak Island County tax sale list and auction calendar

For Kodiak Island County tax sale 2026 searches, use the county-run sources below rather than a copied parcel list, and confirm the parcel, registration cutoff, deposit, and payment deadline against the county 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.

  1. Get the advertised list

    Use Notice of Foreclosure and foreclosure list (tax year 2025 and prior) for the current advertised parcels, then recheck it before the auction.
  2. Register to bid

    The borough posts no standing registration process for land sales. Full requirements are in the sale card above.
  3. Sale day

    Foreclosure usually begins in January. The sale is live and in person; there is no online bidding platform. Confirm the venue and hour with the county office before you go.
  4. Confirm with the office

    If the list, platform, and notice disagree, use Kodiak Island Borough (Finance Department forecloses; Resource Management Office manages and sells borough land) as the source to confirm which parcels are actually offered.

Before you bid in Kodiak Island County

  1. Start with the live sale list

    Pull the current advertised parcels from Notice of Foreclosure and foreclosure list (tax year 2025 and prior). Lists can change before the sale, so recheck the county source before you price a parcel.
  2. Confirm registration and deposit

    The borough posts no standing registration process for land sales. Terms are set in each sale notice; call the borough at (907) 486-9300 and ask the Resource Management Office about upcoming land sales.

  3. 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.
  4. 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

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.

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County offices

Tax sale office

Kodiak Island Borough Finance Department

(907) 486-9323

710 Mill Bay Road, Kodiak, AK 99615

Official website

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.

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.
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. The statute as read on 2026-09-27 still carries the 10-year and public-purpose limits; see _verify_notes.
Governing statute
AS 29.45.240

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 →

Frequently asked questions

Does Kodiak Island County, Alaska sell tax liens or tax deeds?

Tax deeds. Alaska sells no tax lien certificates to investors; the county sells the property itself at a public tax sale.

How often does Kodiak Island County hold tax deed sales?

Kodiak Island County holds tax deed sales once a year. Foreclosure usually begins in January. Each sale is scheduled and advertised in advance, so check the county's tax deed calendar for the next posted date.

I own a property in this sale. Can I stop it?

It depends on where the property is in the process. Once the redemption right below has ended, paying the old taxes no longer takes it out of the sale. Alaska's redemption rule: At least 1 year after the foreclosure judgment, ending 30 days after the municipality first publishes its redemption expiration notice; none after the municipality sells. Call the Kodiak Island Borough (Finance Department forecloses; Resource Management Office manages and sells borough land) as early as possible for your exact payoff and options; deadlines are strict. Free help: lawhelp.org lists legal aid programs, and consumerfinance.gov lists HUD-approved housing counselors.

Where can I find the Kodiak Island County tax sale list?

Kodiak Island County posts its tax sale list at kodiakak.us. Lists go up ahead of each sale and keep changing until the sale date, so confirm every parcel against the county's legal advertisement before you bid.

Verified Sep 28, 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 county office before you bid.

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Compare sale calendars, platforms, and rules across the state, or read the guides before you bid.

Call Kodiak Island Borough Finance Department