Public Notice: Personal/Business Property & Real Property Tax

• 2026 Assessment Rolls have been completed
• 2026 Property Assessment Notices were mailed on March 14, 2026.
• Property Tax Invoices are based on Assessment Values
• Property Assessment Appeals are due by April 15, 2026.
• The Property Assessment Appeal form is located on the City of Dillingham website under Forms and Permits. https://www.dillinghamak.us/cityclerk/page/property-assessment-appeal
• Appeals will be finalized at the Board of Equalization Meetings to be held in the City of Dillingham Council Chambers on May 4^th & 5^th 2026. The times for the meetings on May 4^th and 5^th will be posted after the April 20^th 5:30 PM Organizational Meeting held in the City Council Chambers.

• If you have any questions, please contact the City Clerk at 907-842-5212 or cityclerk@dillinghamak.us or contact the Finance Department at (907-842-5211) or taxes@dillinghamak.us if you have not received your notice.

(Note: An appeal may be taken to the board of equalization by filling notice in writing with the board specifying the grounds of the appeal within thirty days of the date valuation notices were mailed. DMC 4.15.110)

Once the tax roll is certified on or before June 15^th, 2026, assessment values cannot change without extenuating circumstances.

Reasons for Filling an Appeal

1. Decline in Value - the market value of your property has decreased and is no longer as high as the assessed value. Reminder: your appeal must be based on your property's market value as of January 1 of the year in which you are appealing and is effective only for the year being appealed.
2. Change in Ownership· The market value of your property based upon a change in ownership is less than the Assessor's value.
3. New Construction - The market value of your property based upon completion of new construction is less than the Assessor's value, or the value of any construction in progress as of January 1 is incorrect.
4. Calamity Reassessment - The reduced value from the Assessor's reassessment of your property damaged by a misfortune or calamity is incorrect.
5. Change in Inventory - Incorrect value(s) on escaped property (property not originally assessed or those that were under assessed).

• Reasons such as "Value is too high", "Nothing has been improved", “I just disagree", “value changed too much in one year", "Taxes are too high", etc. are not reliable; all assertions must be supported by facts.
• Written Findings of Facts: Provide Assessor with supporting facts and documents that support your reason for appealing the assessed value, for example photos if there is damage to the property, sales information, appraisal report, engineering report, etc.

Under Alaska State 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. Alaska Statute 29.45.210{b)