The Assessing Department is responsible for identifying, valuing and maintaining accurate records of all taxable real and personal property within the boundaries of the Kodiak Island Borough. In accordance with state law, each property must be assessed at its full and true value as of January 1st of each year. The Assessing Department utilizes a mass appraisal approach that ensures each property is assessed in a fair and equitable manner.

The Assessing Department maintains a comprehensive database of all taxable property within the borough. This information includes record ownership, legal description, and physical description and is readily available to the public on a walk-in basis or through this website via the Map Center.

The Assessing Department is also responsible for administering property tax exemption programs as authorized by Alaska State statutes and Kodiak Island Borough code.