- Who sends it
- Your city or borough, within 10 days after it first publishes or posts the foreclosure list
- What it starts
- A court foreclosure of the tax lien; 30 days after the last publication to file an answer if you object
- Do this first
- Call the tax office named on the notice for an exact payoff and ask about payment terms
What this notice is in Alaska
Under Alaska Stat. § 29.45.330(a), each year a municipality presents a petition for judgment and a certified foreclosure list for the prior year's delinquent taxes to the superior court. It publishes the list for four weeks in a row in a local newspaper, or posts it in three public places for at least 30 days if there is no newspaper.
Within 10 days after the first publication or posting, it must mail to the last known owner a notice saying a petition for judgment of foreclosure has been filed, describing the property and stating the amount due. The law treats the list and notices as if a separate complaint and summons had been served for each property (§ 29.45.330(c)).
What it does and does not mean
- It is a court case, but one general case against every property on the list, brought in rem against the property (§ 29.45.360).
- It does not take your home yet. If the court enters judgment, the property is transferred to the city or borough, and then you have a redemption period of at least one year (§§ 29.45.390, 29.45.400).
- You can keep living in the home during the redemption period unless you damage it (§ 29.45.430).
- This is separate from a mortgage foreclosure. If you have a mortgage, your servicer may pay the taxes and add them to your loan, so tell your servicer right away.
The deadlines it starts and how to count them
- Pay off: during publication and up to the time of transfer to the municipality, you can pay the taxes plus penalty, interest and costs (§ 29.45.340).
- Object: a person with an interest may file an answer stating an objection within 30 days after the date of the last publication (§ 29.45.370). Count 30 calendar days from the date of the fourth weekly publication. The court decides in summary proceedings, and the list is treated as prima facie evidence that the tax is valid and unpaid.
- Penalty and interest: once taxes are late, the state file says a city or borough may add a penalty of up to 20 percent and interest of up to 15 percent a year (§ 29.45.250). Ask your tax office for its actual rates.
The Alaska property tax foreclosure page explains every step.
What to do this week
- Call the tax office on the notice and ask for the exact amount to clear the delinquency, good through a stated date.
- Ask whether your city or borough offers a payment plan or senior or disabled veteran exemptions you have not used.
- If you think the tax is wrong, talk to a lawyer about filing an answer within 30 days after the last publication.
- Tell your mortgage servicer, if you have one.
- Keep the notice. You will need the dates if you later have to redeem.
The rest of the Alaska process
See how foreclosure works in Alaska, the timeline, ways to stop it and free help in Alaska, or read the national guide to this letter.
Common questions
Can I stop an Alaska tax foreclosure by paying?
Yes. Up to the time the property is transferred to the municipality, anyone may pay the taxes, penalty, interest and costs, and the collector notes the payment on the list (Alaska Stat. § 29.45.340). After transfer you can still redeem during the redemption period.
How long do I have to redeem after an Alaska tax foreclosure judgment?
The city or borough must hold the property for at least one year (Alaska Stat. § 29.45.400). The right ends 30 days after the first publication of a redemption period expiration notice (§ 29.45.440(b)). See the Alaska redemption expiration notice.
Who runs Alaska property tax foreclosures?
Your city or borough, not the state. The municipality files one foreclosure case each year in superior court for the prior year's delinquent taxes (Alaska Stat. §§ 29.45.330, 29.45.360).
Other Alaska letters
- Notice of DefaultIn Alaska, the trustee records a notice of default that does two jobs at once: it says you are in default and it sets the date, time and place of the sale, at least 90 days away. You can stop the sale any time before that date by paying only what is past due plus actual fees and costs. Most Alaska foreclosures have no court case, so this notice is the main paper you will get.
- Notice to quit and forcible entry and detainer (FED) summons after a trustee's saleOnce the trustee delivers a deed to the buyer, Alaska law says the buyer is entitled to possession against you. If you stay, the buyer generally must give a written notice to quit and then file a forcible entry and detainer case, called an FED, in court. The summons must be served at least two days before the trial date, so act fast.
- Redemption period expiration notice (property tax foreclosure)After a tax foreclosure judgment, an Alaska city or borough holds your home for at least a year while you can redeem it. Near the end, the clerk publishes a redemption period expiration notice and mails you a copy by certified mail. Your right to redeem ends 30 days after the first publication, and then the home is deeded to the municipality.