When the sale is held
No statute fixes a sale month or frequency. The sale follows the municipality's ordinance on retention and sale and its own disposal procedure, so timing is set borough by borough. The Matanuska-Susitna Borough, for example, states that it holds a tax and LID foreclosure sale about once a year, with possible additional sales on Assembly approval.
When taxes go delinquent
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.
What sends a parcel to the sale
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.
Leftover parcels between sales
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.
These dates are the statewide statutory schedule. The exact auction date, registration deadline, and platform are set county by county, so confirm them on the Alaska county pages before you plan a bid. For the mechanics of the sale itself, see how to buy in Alaska.
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.