Alaska

In Alaska, the borough or city (the municipality) forecloses on delinquent real property taxes. For example, the Municipality of Anchorage held a tax-foreclosed property sale on September 16, 2026. Statute: AS 29.45.290–29.45.500.

Property not redeemed is deeded to the municipality, which may sell it if it is not needed for a public purpose. A party with an interest in the property can redeem it for at least one year after transfer to the municipality. AS 29.45.400.

Buyers do not receive interest: foreclosed property goes to the municipality for the lien amount. AS 29.45.390.

En Alaska, el borough o la ciudad (la municipalidad) ejecuta los impuestos atrasados sobre bienes inmuebles. Por ejemplo, la Municipalidad de Anchorage realizó una venta de propiedades embargadas por impuestos el 16 de septiembre de 2026. Estatuto: AS 29.45.290–29.45.500.

La propiedad no redimida pasa por escritura a la municipalidad, que puede venderla si no la necesita para un fin público.

Los compradores no reciben interés: la propiedad ejecutada pasa a la municipalidad por el monto del gravamen.

• Boroughs and cities take and sell tax-foreclosed property
  Statute text

  Unredeemed property in the area of the borough outside all cities is deeded to the borough by the clerk of the court. Unredeemed property in a city is deeded to the city

• Each municipality decides by ordinance whether to keep foreclosed property; contact the borough or city before bidding
  Statute text

  The municipality shall determine by ordinance whether foreclosed property deeded to the municipality shall be retained for a public purpose.

Harder for beginners: Each borough or city forecloses under its own ordinances.

Anchorage posts its tax-foreclosed property sale lists and results online.

Más difícil para principiantes: Cada borough o ciudad ejecuta según sus propias ordenanzas.

Anchorage publica en línea sus listas y resultados de ventas de propiedades embargadas por impuestos.

• Anchorage sells "as is", without warranty
  Statute text

  All properties are offered for sale on a "where is" and "as is" basis without any representation or warranty, expressed or implied.

• Rules vary because each municipality acts by ordinance
  Statute text

  The municipality shall determine by ordinance whether foreclosed property deeded to the municipality shall be retained for a public purpose.

• Anchorage vende "tal como está", sin respaldo ni declaraciones
  Statute text

  All properties are offered for sale on a "where is" and "as is" basis without any representation or warranty, expressed or implied.

• Las reglas varían porque cada municipalidad actúa por ordenanza
  Statute text

  The municipality shall determine by ordinance whether foreclosed property deeded to the municipality shall be retained for a public purpose.

• Check for prior recorded federal and state tax liens, which survive the transfer to the municipality
  Statute text

  Conveyance gives the municipality clear title, except for prior recorded tax liens of the United States and the state.

• Research liens, encumbrances and restrictions yourself before bidding (Anchorage terms)
  Statute text

  It is the responsibility of the purchaser to do their own research as to whether the property may be subject to liens, encumbrances, or restrictions

• Revise si hay gravámenes fiscales federales y estatales registrados antes, que subsisten tras pasar a la municipalidad
  Statute text

  Conveyance gives the municipality clear title, except for prior recorded tax liens of the United States and the state.

• Investigue usted mismo gravámenes, cargas y restricciones antes de ofertar (condiciones de Anchorage)
  Statute text

  It is the responsibility of the purchaser to do their own research as to whether the property may be subject to liens, encumbrances, or restrictions

Platform: Borough or city specific

• Identify your target borough at commerce.alaska.gov (Couldn't reach source on 2026-10-27. Confirm with the county.)
• Contact the borough or city clerk; the foreclosure list is open for public inspection at the clerk's office
  Statute text

  a statement that the list is available for public inspection at the clerk's office

• Ask for the list of tax-foreclosed property the municipality has approved for sale
  Statute text

  Tax-foreclosed property conveyed to a municipality by tax foreclosure and not required for a public purpose may be sold.

• Follow that municipality's bid instructions; Anchorage uses sealed bids
  Statute text

  The properties that are available for the second sealed bid sale

Deposit: Confirm the deposit with the borough or city.

Platform: Específico por borough o ciudad

• Identifique su borough objetivo en commerce.alaska.gov (No se pudo consultar la fuente el 2026-10-27. Confirme con el condado.)
• Contacte al secretario (clerk) del borough o la ciudad; la lista de ejecución está abierta a inspección pública en su oficina
  Statute text

  a statement that the list is available for public inspection at the clerk's office

• Pida la lista de propiedades embargadas por impuestos que la municipalidad aprobó para la venta
  Statute text

  Tax-foreclosed property conveyed to a municipality by tax foreclosure and not required for a public purpose may be sold.

• Siga las instrucciones de oferta de esa municipalidad; Anchorage usa ofertas en sobre cerrado
  Statute text

  The properties that are available for the second sealed bid sale

Depósito: Confirme el depósito con el municipio (borough o ciudad).

Confirm with the borough or city.

Confirm with the borough or city whether unsold property is sold directly.

Confirme con el municipio (borough o ciudad) si la propiedad no vendida se vende directamente.

• Borough or city sale (Anchorage: Real Estate Department)
  Statute text

  The Real Estate Department makes no guarantee or warrantee

If the municipality held the property under 10 years after redemption ended and never designated it for public use, the former owner is entitled to the part of the sale proceeds that exceeds the unpaid taxes and the other amounts listed in AS 29.45.480(b). The claim must be filed within six months of the sale.