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

Local Tax Information

Sales Tax 5% CBJ 69.05
Alcohol Tax 3% CBJ 69.05
Hotel/Motel Room Tax 7% CBJ 69.07
Tobacco Excise Tax: CBJ 69.08
-Cigarettes $1.00/pack  
-Other Tobacco Products 45% of wholesale price  

The full text of these tax laws is available at:[http://www.cbjlaw.com]


Property Taxes

Property taxes are levied for both areawide and service area functions. All property in the Borough is taxed for areawide services and general obligation debt. Only those parcels located within the Roaded and Fire Service Areas are taxed for those services. The majority of property located within the Borough's roaded system is also located within the Fire Service Area. The majority of all property falls within the three overlapping taxing areas.


Mill Rate FY14 FY13 FY12 FY11
Debt Service 1.40 1.29 1.29 1.25
Areawide - Operational 6.64 6.66 6.56 6.98
Roaded Service Area - Operational 2.23 2.17 2.24 1.93
Fire Service Area - Operational 0.39 0.43 0.46 0.35
Total Mill Rate 10.66 10.55 10.55 10.51

Property taxes are due September 30 of each calendar year.

For more information on assessed real and business personal property values contact the Assessor's Office at (907) 586-5220.

If you own property in the rural, non-roaded area, your mill rate will be 8.04 (Debt Service plus Areawide). For every $100,000 of assessed value you will pay $804.

If you own property within the Roaded Service Area but without Fire Service (Debt Service plus Areawide plus Roaded Service Area), your mill rate will be 10.27. For every $100,000 of assessed value you will pay $1,027.

If you own property within the Roaded and Fire Service Areas, your mill rate will be 10.66. For every $100,000 of assessed value you will pay $1,066.

All property owners pay the Debt Service mill rate. This levy is used to pay for voter approved general obligation debt less the amount received from the state for the School Construction Bond Debt Reimbursement Program.

For more information on assessed real and business personal property values contact the Assessor's Office at (907) 586-5220.

CBJ Image