Property Tax Overview

The City of Nome levies a property tax on real property, personal and business property within the city limits. Property taxes are calculated by multiplying the mill rate by the assessed value of the property.

For questions regarding tax amounts, assessments and current account status, contact: Taxrequest@nomealaska.org

Overview of the City of Nome Real Property Tax Cycle: 

Assessments are conducted during the fall before each tax year. Notice of assessments are mailed to property owners of record in March. If a property owner disagrees with the value the assessor has set for their property, they have 30 days from the postmark on the notice of assessment to file a written appeal with the City Clerk's Office. Appeals that cannot be resolved between the assessor are heard by the Board of Equalization, which meets the first Wednesday in May as needed. If no appeals are received, or if written appeals are resolved prior, the Board of Equalization will not meet. 

The Nome Common Council typically sets the mill rate by resolution at a regular meeting at the end of May or beginning of June. Tax bills, with perforated "coupons" for 1st and 2nd half payments are mailed the second week in June. No additional bills are mailed unless the account becomes delinquent. 1st half taxes are due at City Hall on July 31st; 2nd half taxes are due at City Hall on October 31st. Payments received afterwards  are considered delinquent and will incur a penalty of 8% of the amount due. Delinquent accounts incur interest at a rate of 8% per year. Interest is calculated on the 1st of the each month. 

Personal Property

The City of Nome levies a property tax on personal and business property within city limits with some exceptions. Residents and businesses shall file a personal/business property declaration on or before February 1st of a given tax year. Assessments, mill rate, and tax bills follow  the same timeline as real property discussed above. 

Exemptions to personal/business property tax include: 

• personal effects of the household
• aircraft
• snowmachines, ATVs, boats/motors and associated trailers held primarily for personal/subsistence use
• business inventories held for resale

Exemptions

The City of Nome grants property tax exemptions consistent with Alaska Statute and Nome Code of Ordinances. Exemption application forms are available below or in the Forms. Questions should be directed to the Clerk's Office.

Property tax code is available at: https://www.codepublishing.com/AK/Nome/#!/Nome17/Nome1720.html#17.20