Land · Alaska tax foreclosure guide

Kodiak Island Borough tax foreclosure sales, Alaska

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The Finance Department prepares and mails property tax statements by July 1 each year. Real and personal property taxes over $50 may be paid in halves, the first half due by August 15 and the second half by November 15, and taxes not paid by August 15 must be paid in full on or before October 15, with statements of $50 or less also due in full by October 15. A 10 percent penalty is added to all delinquent taxes, and delinquent taxes draw interest at 1 percent per month or fraction thereof from the date of delinquency until paid in full or until the date of the foreclosure sale. The Borough says the foreclosure process usually begins in January, with a petition for judgment and a certified copy of the foreclosure list for the previous year submitted to superior court and the list published in a newspaper of general circulation for four consecutive weeks.

Selling office: Kodiak Island Borough Finance Department, 710 Mill Bay Road, Kodiak, AK 99615, Ph: (907) 486-9300

Next sale: The published foreclosure step on the record is the filing on February 20, 2026, in the Superior Court, Third Judicial District, of the certified Foreclosure List for the Kodiak Island Borough for the year 2025 and prior years, with a Petition for Judgment of Foreclosure. Publication of the list in the Kodiak Daily Mirror ran for four weekly publications beginning February 20, 2026. No date for a later sealed bid or public outcry sale of deeded property is published.. The foreclosure list, showing delinquent real property tax due as of February 11, 2026, is available for public inspection at the Borough Clerk Office. A person owing or holding a legal or equitable interest or a lien could file a written answer no later than thirty days after the last publication. A sale date would follow the one year redemption period for any parcel the court transfers and the owner does not redeem, so ask the Finance Department at 907-486-9323 about the status of a listed parcel.

Watch for a Borough land sale notice naming parcels the Assembly has authorized for disposal, which is the step that follows the public use review. For the 2025 and prior years list, the next published milestone to ask the Finance Department about is the end of the one year redemption period for parcels the court transferred in 2026.

Dates and deadlines

Sources: Kodiak Island Borough Property Taxes. Kodiak Island Borough Notice of Foreclosure, 2025 and prior years. Kodiak Island Borough Finance Department, Citizen Academy Presentation. Kodiak Island Borough Planning and Zoning Commission, Case No. 25-010, Foreclosed properties. Kodiak Island Borough Fee Schedule effective July 1, 2026. Confirm with the selling office before relying on any date on this page: sales move, terms change, and parcels are pulled up to sale day.

Research Kodiak Island Borough parcels before you bid

A sale list gives you the parcels, the date, and the opening terms. It does not give you the owner, the value, or the rest of the picture: liens, foreclosure status, and parcel history. PropertyRadar is the data platform for that layer. It carries owner records, assessed and market values, foreclosure and tax data, and property history for parcels across Kodiak Island Borough, searchable by address, owner, or county, including parcels that never reach a sale list.

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How Alaska tax foreclosures work

• Foreclosure is municipal and annual. A municipality enforces delinquent real property tax liens by annual foreclosure, unless it provides otherwise by ordinance (AS 29.45.320).
• The foreclosure list goes to court. The municipality presents a petition for judgment with a certified foreclosure list for the previous year delinquent taxes in superior court, publishes the list for four consecutive weeks, and mails notice to the last known owner of each property within 10 days of the first publication (AS 29.45.330).
• Delinquencies can be cleared to the last moment. During publication and at any time up to transfer to the municipality, a person may pay the taxes with penalty, interest and costs, and the payment is noted on the list (AS 29.45.340).
• Judgment and transfer. One general foreclosure proceeding in rem ends in a judgment and decree foreclosing each lien, and foreclosed properties are transferred to the municipality for the lien amount; the certified judgment delivered to the municipal clerk is the transfer (AS 29.45.360, 29.45.380 and 29.45.390).
• The redemption year. The municipality holds transferred property for at least one year. A party with an interest in the property may redeem it during that year by paying the lien amount plus penalties, interest and costs, and the former owner keeps possession through the year unless waste is committed (AS 29.45.400 and 29.45.430).
• Expiration and deed. The clerk publishes a redemption expiration notice once a week for four consecutive weeks and mails it by certified mail to record owners, and to lienholders where assessed value exceeds $10,000; redemption expires 30 days after the first publication. The court clerk then deeds unredeemed property to the borough outside all cities, or to the city inside a city, and the conveyance gives clear title (AS 29.45.440 and 29.45.450).
• Sale, repurchase, and surplus. The municipality decides by ordinance whether deeded property is kept for a public purpose or sold, and sets its own sale method. The record owner may repurchase within 10 years and before any sale, at the judgment amount plus interest of up to 15 percent a year, the taxes that would have accrued, and the municipality costs. On a sale of property held under 10 years and never set aside for a public purpose, proceeds above the taxes, penalty, interest and costs belong to the former record owner on a claim filed within six months (AS 29.45.460, 29.45.470 and 29.45.480).

How buying works in Kodiak Island Borough

The Borough publishes no bidder registration, bidder number, or registration deadline for its sealed bid or public outcry sales of tax foreclosed property in the pages reviewed.

• Where buying happens At the municipality own sale of tax foreclosed property, announced locally after the redemption year closes and the deed issues. Each jurisdiction page names the office, the sale method, the list, and the terms that office publishes.
• No statewide auction exists Alaska law runs no state or county auction of liens or deeds. A buyer watches two documents: the annual foreclosure list, which starts the process, and the later sale notice for deeded property, which is where buying actually happens (AS 29.45.330 and 29.45.460).
• The seller keeps options Until a sale closes, the municipality may keep the parcel for a public purpose, and the former owner may still repurchase it. A parcel on a sale list can leave the list either way, so the current list from the selling office governs.

Terms: what a bid actually costs

Property the Borough holds after foreclosure

Before a foreclosed parcel is sold, the Borough has it reviewed for a public use. A Planning and Zoning Commission case on August 20, 2025 recommended disposal of two tax foreclosed properties for a future land sale after finding the Borough had no public use or future use for them, one tract at Shearwater Bay and one lot at 214 Maple Street in the City of Kodiak, and it notes the Borough first offered the city parcel to the City of Kodiak as state law requires for property inside a city. Under Alaska law, a former record owner may repurchase within 10 years and before a sale, and on a sale of property held less than 10 years and never designated for a public purpose the excess proceeds go to the former record owner if claimed within six months of the sale.

Before you bid

• Count the redemption year A foreclosure list is not a sale list. Property on this year list is at least a year from any deed, and lists shrink hard as owners redeem during the year. Plan on the sale notice for deeded property, not the foreclosure list.
• Check the repurchase window Even deeded property can be repurchased by the record owner for up to 10 years, at any time before the municipality sells it. A published sale can lose its best parcel to a repurchase the week before it runs.
• Remote land, real costs Much Alaska tax foreclosed land is remote, unsurveyed, landlocked or reachable only by air or water, and access, survey and title work sit with the buyer. Read the selling office own cautions on each list before pricing a parcel.

Every Alaska jurisdiction in this set

One page per jurisdiction, each verified against the jurisdiction's own publications and the current text of AS 29.45.320 to 29.45.480. Alaska foreclosure is municipal, so sale methods differ by borough and city; this set is the 10 jurisdictions that carry the state property tax base.

• Municipality of Anchorage tax foreclosure sales
• Fairbanks North Star Borough tax foreclosure sales
• City and Borough of Juneau tax foreclosure sales
• Kenai Peninsula Borough tax foreclosure sales
• Matanuska-Susitna Borough tax foreclosure sales
• Ketchikan Gateway Borough tax foreclosure sales
• Kodiak Island Borough (this page)
• City and Borough of Sitka tax foreclosure sales
• City of Bethel tax foreclosure sales
• City of Nome tax foreclosure sales

Keep going

Once a deadline puts you in a sale, the Land Investor Due Diligence Toolkit is the checklist and bid worksheet to run on each parcel before you bid. The same desk runs Florida tax deed sales, Texas tax sales, Pennsylvania tax sales, Georgia tax sales, North Carolina tax foreclosure sales, Ohio tax foreclosure sales, Illinois tax lien sales, Michigan tax foreclosure sales, Arizona tax lien sales, California tax defaulted property sales, Colorado tax lien sales, South Carolina tax sales, Indiana tax lien sales, Tennessee delinquent tax sales, Wisconsin tax deed sales, Missouri tax sales, New Jersey tax lien sales, Maryland tax lien sales, West Virginia tax sales, Virginia tax sales, Oklahoma tax resale, Kansas tax foreclosure sales, Arkansas tax-delinquent land sales, Alabama tax sales, Kentucky certificate of delinquency sales, Mississippi tax land sales, Nevada tax deed sales, New Mexico delinquent property tax sales, Iowa tax lien sales, Nebraska tax certificate sales, Minnesota tax-forfeited land sales, Utah final tax sales, Washington tax foreclosure sales, Oregon tax foreclosure sales, Connecticut tax sales, Massachusetts tax title sales, Rhode Island tax sales, Vermont tax sales, New Hampshire tax lien sales, Maine tax lien sales, Delaware tax sales, Louisiana tax sales, Idaho tax deed sales, Montana tax lien assignments, Wyoming tax lien sales, South Dakota tax certificate sales, North Dakota tax deed sales, Alaska tax foreclosure sales and Hawaii tax sales, and the proven New York season, with the live membership, sits in the NY tax sale hub.