Commercial fishing vessels stored on native allotments within the corporate boundaries of the City are subject to tax and therefore need to be reported as personal property.
Personal/Business Property
Click below to download the Personal/Business Property Assessment Return.
Frequently Asked Questions
Category: Personal and Business Property
No, the City of Dillingham holds the owner as of January 1st of the tax year responsible for the property taxes. Any arrangement regarding property tax liability must be worked out between the buyer and seller.
Category: Personal and Business Property
If you have an active business with no personal and/or business property to declare, note it on the form with the reason, sign it, and return the form to City Hall. (Example: fully furnished location, contract services only).
Category: Personal and Business Property
Personal Property assessment notices will be 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 the Appeals Assessment for important information regarding the appeal process.
Category: Personal and Business Property
You still need to file a personal/business property return to inform us of the sale or closure. You can do this at any time by filling out the Personal/Business Property Assessment Return on line and submitting it c/o City of Dillingham, Finance Department, PO Box 889, Dillingham, AK 99576.
Category: Personal and Business Property
The Personal/Business Property Assessment Return must be received at the City or postmarked on or before February 1 to avoid unnecessary penalties.
Category: Personal and Business Property
The return should state the nature, quantity, description, amount and value of all personal/business property situated within the corporate boundaries of the city. Business property includes all property used or held for use on a full or part-time basis, whether owned, gifted, leased or rented, even if the property is fully depreciated or expensed for federal income tax purposes. Examples of personal/business property may include but are not limited to inventory held for resale, supplies, office equipment, aircraft, commercial fishing vessels and skiffs, and heavy equipment.
Category: Personal and Business Property
Exempt from tax are snowmobiles, ATVs, motor vehicles, recreational skiffs and boats, all outboards, trailers, household furniture and personal effects. Mobile homes and container vans are classified as real property and should NOT be reported on this form. Snowmobiles, motor vehicles, and boat and skiff trailers should be registered with the Department of Motor Vehicles.
Category: Personal and Business Property
Every person having ownership or control of or an interest in personal and/or business property within the corporate boundaries of the City shall submit to the City a Personal/Business Property Assessment Return, received at the City or postmarked on or before February 1 to avoid unnecessary penalties. The return is based on property values existing on January 1. If the total combined value of assets is $10,000 or less (this includes personal property used for business) and there are no commercial boats, skiffs or vessels to report, there is no personal/business property filing requirement. Boats, skiffs and vessels used for commercial purposes must be reported annually no matter the value.
Category: Personal and Business Property
