To file an appeal of the Assessor’s valuation of your property you must complete a written appeal form specifying the grounds for the appeal. The form must be filed within 30 days from the date the assessment notice was mailed. You must also provide evidence supporting your appeal with the City Clerk’s office at least seven days before the hearing.
Appeals Information
Real and Personal Property assessment notices are mailed by March 15th or the next business day should the 15th fall on a weekend or holiday.
The opportunity to discuss, correct errors or appeal your real and/or personal property assessment runs for 30 days from that date. Refer to your assessment notice and this web page for important information regarding your valuation, appeal process and tax payments.
Click below to download an appeal form.
Appraisal Services
The City of Dillingham has contracted with Alaska Assessment Assistance to appraise all commercial and residential real property and personal property for tax purposes at full and true fair market value as prescribed by Alaska Statutes Title 29.
Frequently Asked Questions
Category: Appeals
No, appeals may only be made against the value of the property. The percent or amount of change from last year, amount of tax, mill rate, and other matters unrelated to current value cannot be considered.
Category: Appeals
No, pay your taxes when they are due. Taxes must be paid on or before the due date even if an appeal is pending. Taxes paid after the due date are delinquent and 10% penalty, plus interest and costs are added to the delinquent tax. When a Board of Equalization appeal is finalized, and if there is a decrease to the assessed value, a refund will be issued for the excess taxes paid, plus interest. If your appealed property meets the above exceptions and the appeal has not been resolved on or before the due date for the first or second tax payment installment, a minimum payment shall be made by the due date for each installment. The minimum payment is based on the assessed value for the previous year and the mill rate for the current year. Contact the Finance Department at 907.842.5225. If your appeal is resolved and you owe additional tax, the balance, including interest shall be paid with the second half installment, or, if not resolved by the second half due date, within ten days of notice of resolution of the appeal. Failure to make a timely payment for any balance due will result in application of both penalty and interest on the balance.
Category: Appeals
The hearing is an informal review designed to allow property owners to present their case. The property owner may present an appeal in person, in writing, or by authorized representative. All testimony before the Board of Equalization (BOE) shall be under oath. You and the Assessor will have the opportunity to give oral testimony and present documentary evidence (See NOTE: below) as to the value of the appealed property. The BOE will then close the hearing and make a decision on the value. The BOE may lower, raise or uphold the value. A decision by the Board regarding your appeal is only applicable for the tax year in which an appeal is filed. The Assessor is not bound by the Board’s decision in a subsequent assessment period. It is therefore important for you to review your assessment notice each year.
Category: Appeals
Your appeal will be assigned to an appraiser for review. You will be notified in writing of who has been assigned your appeal and how to contact them. The appraiser may require further information and/or an inspection of your property. If the appeal is sent to the Board, the appraiser will provide you and the Board with an appeal packet including a copy or your appeal and a summary of the assessor's position. New or additional documentation may not be introduced at the hearing.
Category: Appeals
The appellant or the Assessor may appeal a final determination of the Board of Equalization to the Superior Court within 30 days of the Board’s decision.
Category: Appeals
When submitting an appeal, provide the following:
- Parcel number of the property you are appealing;
- Specific reasons why you believe the Assessor's valuation does not reflect the value of the property (the amount of tax, percent of increase, personal hardship, and other matters unrelated to the value, cannot, by law, be considered by the Board);
- Comparable sales or other supporting evidence; and
- Your signature (and agency authorization, if someone else will represent you).
- Complete both sides of the appeal form.
By law, "THE APPELLANT BEARS THE BURDEN OF PROOF. The only grounds for adjustment of assessment are proof of unequal, excessive, improper, or under valuation based on facts that are stated in a valid written appeal or proven at the appeal hearing. If a valuation is found to be too low, the Board of Equalization may raise the assessment." AS 29.45.210.(b)You must present clear and convincing evidence to support your appeal. Documents to be submitted as evidence to the BOE must be filed with the City Clerk no later than seven days before the hearing. Appeals without supporting information may be dismissed by the Board.
Category: Appeals
The Board of Equalization (BOE) is comprised of the mayor who will preside and three council members appointed by the mayor. The BOE will hear valuation appeals brought forward by property owners.
Category: Appeals
Appeals must be filed within 30 days from the date the assessment notice was mailed. Property assessment notices are mailed by March 15 or the next business day if the 15th should fall on a weekend or holiday. Appeals must be received by the City Clerk, or postmarked, by the “Appeal must be filed by” date shown on the face of the assessment notice.
Category: Appeals
The assessed value is the assessor’s estimate of the price the typical buyer would pay for your property as of January 1 of the assessment year. Buyers and sellers create market value through their activity in the marketplace. You may obtain comparable sales information from local realtors or the appraiser’s office. In the case of real estate, select sales of properties that have sold recently, are most similar to your property, and are in your neighborhood or area. For each comparable you use, be sure to include the parcel number and address, as well as date of sale and sale price. Also consider comparable characteristics of the property. NOTE: Documents you wish to be considered as evidence must have been filed with the City Clerk’s office no later than seven days before the hearing. New or additional documentation may not be introduced at the hearing.
Category: Appeals
Appeal Forms may be obtained by contacting the Finance Department or the City Clerk or downloading the Property Assessment Appeal Form.
Category: Appeals
A person whose name appears on the assessment roll as the owner of record or the agent or assigns of that person may appeal to the Board of Equalization for relief from an alleged error in valuation.
Category: Appeals
Evidence supporting the appeal must be submitted in a timely manner In order to timely review each case, make appropriate adjustments to value or have the appeal heard by the Board of Equalization.
Category: Appeals
