City and Borough of Juneau
155 S. Seward Street
Juneau, Alaska 99801
tel. 907-586-5240
fax 907-586-5385
http://www.juneau.org

Assessor Office

Business Personal Property FAQ

The information contained in this publication is current as of the date of publication and is intended as general information only. It does not alter or supersede any ordinances, statutes, or regulations.

The CBJ Assessorís Office is located at 155 South Seward, Juneau AK, Room 114. Office hours are 8:00 a.m. to 4:30 p.m., Monday through Friday. You may contact us by phone at (907) 586-0333.

  1. Who must file a Business Property Assessment Return?
  2. What is the deadline for the Business Property Assessment Return?
  3. How does the Assessor arrive at the assessed value for business personal property?
  4. What if I donít agree with the assessed value?
  5. What if my business sold or closed prior to January 1st?
  6. Does the Assessor prorate taxes between a buyer and a seller if the business sold during the tax year?



1. Who must file a Business Property Assessment Return?

All businesses operating within the City and Borough of Juneau on January 1st of the tax year with assets must file a Business Property Assessment Return.

2. What is the deadline for the Business Property Assessment Return?

To be deemed timely, your return must be postmarked by January 31 of the tax year. Late returns are subject to a 10% penalty.

3. How does the Assessor determine the assessed value for business personal property?

For most property, the Assessor uses the cost reported by the current owner and applies a percent good factor based upon the year the property was acquired in order to estimate market value. The percent good factors are available on our valuation tables.

4. What if I donít agree with the assessed values?

You will receive a Notice of Assessed Value late March to early April. You have 30 days from the date the notice is mailed to appeal your assessed value. You may be able to settle disagreements without the need or expense of filing a formal appeal by contacting us at (907) 586-0930. (Link to Business Personal Property Appeal form).

5. What if my business sold or closed prior to January 1st?

You still need to file a business property return to inform us of the sale or closure. This can be done easily and quickly using (link to BPP Account Closure Form).

6. Does the Assessor prorate taxes between a buyer and a seller if the business is sold during the tax year?

No, the City and Borough of Juneau holds the owner as of January 1st of the tax year responsible for the business property taxes. Any arrangement regarding property tax liability must be worked out between the buyer and seller.

CBJ Image