How to Amend or Appeal

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How to Amend or Appeal
Business Personal Property

How to Appeal your Assessed Value:
Taxpayers who file a Business Property Assessment Return or are shown on the Municipality of Anchorage tax roll to be the owner of a business have the right to appeal the assessed value. A taxpayer’s appeal must be submitted within thirty days from the date on the Notice of Assessed Value that is sent each year. There is a fee associated with filing a formal appeal.

A formal appeal may be avoided if you contact the Personal Property Section prior to the end of the thirty day appeal period and an appraiser is able to review your records and make adjustments to the assessed value prior to the appeal deadline. Under some circumstances you can also avoid the formal appeal process by filing an amended return. See How to Amend your Business Property Assessment Return for more information.

If a formal appeal is required, you must complete a written Appeal Form, specifying the grounds for the appeal and pay a filing deposit. If the appeal is resolved prior to the hearing, OR you have provided the data and access required by the assessor and you appear at the hearing, the filing deposit will be refunded. You must also provide evidence supporting your appeal within 45 days from the date the assessment notice was mailed (30 days to file an appeal plus 15 days to provide supporting evidence). The assessor may agree to extend this time limit under certain conditions. Appeal filing deposit schedule:

Assessed Value Filing Deposit

$1-$99,999 $30

$100,000 - $499,999 $100

$500,000 - $1,999,999 $200

$2,000,000 or greater $1,000

How to Amend your Business Property Assessment Return:
Under Anchorage Municipal Code 12.10.040, taxpayers can amend their business property assessment return for the current year and two years back. No special “Amendment” form is required, simply use the business property assessment returns for the appropriate year, provided under Forms. In the upper right hand corner of the return check the “Amended” box to indicate that you are filing an amended return. You must complete the entire return and you may want to provide a brief explanation of your reasons for amending or any significant changes that you make on the return.

If you don’t have any changes to the amounts originally reported, but still dispute the assessed value, then see How to Appeal your Assessed Value for more information on filing an appeal.

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