FY2027-02 2026 Certified Roll, Levy, and Taxes Delinquent Dates1
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KODIAK ISLAND BOROUGH
ORDINANCE NO. FY2027-02
A ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH RECEIVING THE
2026 CERTIFIED REAL AND PERSONAL PROPERTY TAX ROLL; LEVYING AD VALOREM
PROPERTY TAXES FOR TAX YEAR 2026 CONSISTING OF AN AREAWIDE TAX, WOMENS
BAY FIRE PROTECTION AREA TAX, A WOMENS BAY ROAD SERVICE AREA TAX, A BAY
VIEW ROAD SERVICE AREA TAX, A FIRE PROTECTION SERVICE AREA NO. 1 AREA TAX,
A MONASHKA BAY ROAD SERVICE AREA TAX, A SERVICE AREA NO. 1 AREA TAX, A
WOODLAND ACRES STREET LIGHT SERVICE AREA TAX, A SERVICE AREA NO. 2 AREA
TAX, AN AIRPORT FIRE PROTECTION SERVICE AREA TAX, A TRINITY ISLANDS STREET
LIGHT SERVICE AREA TAX, AND A TAX IN THE MISSION LAKE TIDEGATE SERVICE
AREA; LEVYING A NON -AD VALOREM COMMERCIAL AIRCRAFT TAX; PROVIDING FOR
THE COLLECTION OF TAXES DUE IN 2026; AND SETTING THE DATE WHEN TAXES
BECOME DELINQUENT
WHEREAS, the Kodiak Island Borough Assembly exercises its power to assess, levy, and
collect property taxes as provided in AS Chapter 29.45 and KIBC Title 3.35; and
WHEREAS, the Assembly wishes to acknowledge receipt of the 2026 Certified Real Property
Roll and Business Personal Property Roll as certified by the Assessor on May 20, 2026; and
WHEREAS, AS 29.45.240(a) calls for the Borough to annually set the rate of tax levy, date of
equalization and date when taxes become delinquent by resolution; and
WHEREAS, KIBC 3.25.010 calls for the Borough to annually set the tax levy by ordinance, and
WHEREAS, KIBC 3.15.60 calls for the rate of levy to be determined by June 10 each year, and
WHEREAS, AS 29.45.240(b) calls for the rate of levy to be determined by June 15 each year;
and
WHEREAS, in accordance with AS 29.45.240, KIBC 3.35.010 and KIBC 3.35.120, the
Assembly now wishes to set the 2026 tax year rates of levy and date when taxes become
delinquent.
NOW, THEREFORE, BE IT RESOLVED BY THE ASSEMBLY OF THE KODIAK ISLAND
BOROUGH that:
Section 1. Certified Roll Acknowledged. The Assembly hereby acknowledges the
2026 Certified Real Property Roll and Business Personal Property Roll as certified by the
Borough Assessor on May 20, 2026, and presented to the Assembly May 20, 2026, and
uses that roll as the basis for levy of property taxes for 2026. A copy of the certification is
attached hereto as Exhibit A. The complete roll is available in the Borough Assessor's
office.
Section 2. Areawide Tax. There is hereby levied upon all taxable real property in the
Kodiak Island Borough, a property tax consisting of a tax allocated to the Kodiak Island
Borough General Fund at the rate of 1.20 mills; a tax allocated to the Educational
Support Fund at the rate of 7.35 mills; a tax allocated to the Debt Service Fund at the
rate of 0.00 mills; and a tax allocated to the Renewal and Replacement Fund at the rate
Ordinance No. FY2027-02
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of 0.20 mills; for a total areawide tax levy of 8.75 mills for the tax year 2026, based upon
the net taxable roll for real property in the amount of $1,750,239,259 and personal property
in the amount of $190,546,846 producing areawide taxes of $16,981,878.
Section 3. Womens Bay Road Service Area There is hereby levied upon all taxable
real property within the Womens Bay Road Service Area, a property tax of 3.25 mills for
service area purposes, in addition to the tax levied in Section 2 above, for the tax year
2026, based on the net taxable roll for real property in the amount of $116,855,297 and
personal property in the amount of $1,532,393 producing taxes for this service area of
$384,760.
Section 4. Service Area No. 1 Roads. There is hereby levied upon all taxable real
property in the Service Area No. 1 Roads Service Area a property tax of 1.50 mills for
service area purposes, in addition to the tax levied in Sections 2 and 3, above, for the tax
year 2026, based on the assessment roll for real property in the amount of $408,072,815
and personal property in the amount of $3,782,024 producing taxes for this service area
of $617,782.
Section 5. Monashka Bay Road Service Area. There is hereby levied upon all
taxable real property in the Monashka Bay Road Service Area a property tax of 1.99 mills
for service area purposes, in addition to the tax levied in Sections 2, 3 and 4 above, for
the tax year 2026, based on the net taxable roll for real property in the amount of
$34,782,359 and personal property in the amount of $934,604 producing taxes for this
service area of $71,077.
Section 6. Bay View Road Service Area. There is hereby levied upon all taxable real
property in the Bay View Road Service Area, a property tax of 1.47 mills for service area
purposes, in addition to the tax levied in Sections 2, 3, 4 and 5 above, for the tax year
2026 based on the net taxable roll for real property in the amount of $14,244,200 and
personal property in the amount of $34,553 producing taxes for this service area of
$20,990.
Section 7. Fire Protection Area No. 1 Service Area. There is hereby levied upon all
taxable real property in the Fire Protection Area No. 1 Service Area a property tax of 1.50
mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5 and 6
above, for the tax year 2026, based on the net taxable roll for real property in the amount
of $604,493,020 and personal property in the amount of $7,030,878 producing taxes for
this service area of $917,286.
Section 8. Womens Bay Fire Protection Area. There is hereby levied upon all
taxable real property in the Womens Bay Fire Protection Service Area, a property tax of
1.25 mills for fire area service in addition to the tax levied in Sections 2, 3, 4, 5, 6 and 7
above, for the tax year 2026 based on the net taxable roll for real property in the amount
of $123,245,497 and personal property in the amount of $1,819,091 producing taxes for
this service area of $156,331.
Section 9. Service Area No. 2. There is hereby levied upon all taxable real property
in the Service Area No. 2 a property tax of zero mills for service area purposes, in addition
to the tax levied in Sections 2, 3, 4, 5, 6, 7 and 8 above, for the tax year 2026, based on
the net taxable roll for real property in the amount of $0.00 and personal property in the
amount of $0.00 producing taxes for this service area of $0.00.
Ordinance No. FY2027-02
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Section 10. Airport Fire Protection Service Area. There is hereby levied upon all
taxable real property in the Airport Fire Protection Service Area a property tax of 1.25 mills
for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8 and 9
above, for the tax year 2026, based on the net taxable roll for real property in the amount
of $15,154,100 and personal property in the amount of $7,437,442 producing taxes for
this service area of $28,239.
Section 11. Woodland Acres Street Light Service Area. There is hereby levied upon
all taxable real property in the Woodland Acres Street Light Service Area a property tax of
0.10 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6,
7, 8, 9 and 10 above, for the tax year 2026, based on the net taxable roll for real property
in the amount of $77,923,096 and personal property in the amount of $165,448 producing
taxes for this service area of $7,809.
Section 12. Trinity Islands Street Light Service Area. There is hereby levied upon all
taxable real property in the Trinity Islands Street Light Service Area a property tax of 0.15
mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8,
9, 10 and 11 above, for the tax year 2026, based on the net taxable roll for real property
in the amount of $18,178,200 and personal property in the amount of $6,580 producing
taxes for this service area of $2,728.
Section 13. Mission Lake Tidegate Service Area. There is hereby levied upon all
taxable real property in the Mission Lake Tidegate Service Area a property tax of zero
mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8,
9, 10, 11 and 12 above, for the tax year 2026, based on the net taxable roll for real property
in the amount of $9,434,900 and personal property in the amount of $2,021 producing
taxes for this service area of $0.00.
Section 14. Commercial Aircraft Tax. These areawide and service area levies made
above are separate from and in addition to the property tax levied on aircraft by Section
3.40.070 of the Kodiak Island Borough Code. This tax shall be levied on the following
schedule:
FIXED WING
ROTOCRAFT
Gross Pounds
Annual Tax
Gross Pounds Annual Tax
Non Flyable
$50
0-2,000
$400
0-1,000
$100
2,001-3,000
$800
1,001-2,000
$200
3,001-4,000
$1,000
2,001-3,000
$400
4,001-7,000
$1,400
3,001-4,000
$600
7,001-12,500
$1,600
4,001-5,000
$800
5,001-6,000
$1,000
6,001-7,000
$1,200
7,001-8,000
$1,300
8,001-10,000
$1,400
10,001-12,500
$1,500
Section 15. Delinquent Date Established. The billing date for taxes levied pursuant
to the provisions of this ordinance shall be July 1, 2026. In accordance with KIBC
3.35.120, the taxes set out in this resolution shall become due on October 15, 2026, if
made in a single payment; or if made in two payments half due on August 15, 2026, and
Ordinance No. FY2027-02
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half due on November 15, 2026. Should due date fall on a Saturday, Sunday or holiday,
the due date shall be the next business day. Said taxes shall be delinquent unless paid
before 5:00 p.m. local time, on the due date. Payments may be accepted based on a
timely postmark only if the return receives a United States Postal Service cancellation on
or before the due date.
Effective Date. This ordinance shall be effective upon adoption.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS FOURTH DAY OF JUNE, 2026.
KODIAK ISLAND BOROUGH
ed Griffin, y
Introduced by: Borough Manager
First reading: 05/28/2026
Second reading/public hearing: 06/04/2026
ATTEST:
mm " 02��-
Nova M. Javier, MMC, Bor gh Clerk
VOTES:
Ayes: Whiteside, Woods, Ames, Gardner, and Roberts
Noes: Johnson and Smiley
Ordinance No. FY2027-02
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