Homer Property Tax rates for 2026 sit at 4.5 mills citywide with an additional 1‑mill levy for the Ocean Drive Loop Special Service District, matching the 2026 levy approved by the Homer City Council. The Kenai Peninsula Borough Assessing Department handles the Homer AK tax rate, offers an online portal for how to pay Homer property taxes online, and publishes the Homer tax assessment calendar each spring. Homeowners can view their property tax bill Homer Alaska, check the Homer property tax calculator, and verify exemption eligibility using the Homer property tax exemption criteria listed on the assessor’s site. For questions, contact the Homer tax collector at (907) 714‑2230 or email assessing@kpb.us.
Homer Property Tax delinquency process begins after the September deadline, potentially leading to a Homer property tax lien if unpaid. Residents can avoid penalties by enrolling in a Homer property tax payment plan or by filing an appeal using the Homer Alaska tax assessment appeal forms before the board of equalization meeting. The Kenai Peninsula Borough property tax office also processes refunds, senior exemptions, and veteran credits, and maintains Homer real estate tax records for commercial property tax Homer AK and residential property tax alike. Detailed contact information for the Homer tax collector and the State of Alaska Department of Natural Resources recorder is available on the official website.
Search Homer City Property Tax
Property owners in Homer, Alaska can look up tax bills, assessed values, and payment history through the Kenai Peninsula Borough public access portal. The official search page is located at https://ak-kenai.publicaccessnow.com/Assessing/PropertySearch/Detail.aspx. This online tool accepts parcel numbers, owner names, and street addresses to pull current tax records.
To begin a search, open the portal link above and select the search method that matches the records you need. Enter the parcel number for the fastest results, or type the property owner’s last name plus first name. Property owners can also search by physical address, subdivision name, or account number when the parcel ID is unknown.
The portal returns key data such as the legal description, assessed land value, building value, total value, exemptions applied, and taxes owed. Users can view tax bill PDFs, print copies, and check installment payment status. Records update regularly, so checking the portal before making a payment confirms the most recent balance.
Anyone who cannot find a parcel should call the Kenai Peninsula Borough Assessing Department at (907) 714-2230 during business hours. Staff can verify the correct parcel number, explain search filters, and walk users through the public access portal step by step.
Homer City Property Tax Mill Rate Structure
The Homer City Council sets the citywide mill rate each spring, and the rate applies to every property within city limits. The current city mill rate is 4.5 mills, which the council approved in Resolution 26-036 on May 26, 2026. One mill equals one dollar of tax for every $1,000 of assessed property value, so 4.5 mills equals $4.50 per $1,000.
| Tax Component | Rate (Mills) | Dollar Amount per $100,000 Value |
|---|---|---|
| Homer Citywide Property Tax | 4.5 | $450 |
| Ocean Drive Loop Special Service District | 1.0 | $100 |
| Kenai Peninsula Borough Tax | Varies | See Borough Notice |
The Ocean Drive Loop Special Service District carries an extra 1-mill levy on properties inside its boundary. This district funds local road maintenance, drainage, and safety projects for residents in that service area. Property owners located outside the Ocean Drive Loop district pay only the 4.5-mill citywide rate plus borough taxes.
Alaska has no statewide property tax, so the total tax bill combines the city mill rate with the Kenai Peninsula Borough mill rate. Borough and city rates are set separately and may change each year. Property owners receive a combined bill that lists each taxing authority and its rate clearly.
Kenai Peninsula Borough Property Tax Administration
The Kenai Peninsula Borough Assessing Department manages property records, exemptions, and valuation notices for all parcels within the borough, including Homer. Staff answer questions about assessments, ownership transfers, and exemption filings.
Property owners can contact the Assessing Department by phone at (907) 714-2230. The office maintains the public access portal where Homer residents can review their tax history, download bills, and check exemption status.
For tax payment history and bills, the borough Treasurer is the contact point. For ownership verification, both assessment records and recorded documents may be needed. Property assessment records (values and taxes) and recorded documents (deeds and liens) are maintained by different offices in Alaska.
Homer Property Tax Bill Components
Each property tax bill contains the assessed value, applied exemptions, mill rates, and total amount due. The assessed value reflects the borough assessor’s estimate of fair market value as of the assessment date. Exemptions reduce the taxable value before mill rates are applied, lowering the final bill.
Homer property owners receive two main tax line items: city taxes and borough taxes. City taxes are calculated using the 4.5-mill Homer rate, while borough taxes use the rate set by the Kenai Peninsula Borough Assembly. Ocean Drive Loop residents also see the 1-mill special district charge on their bill.
Homeowner exemptions and senior exemptions appear as deductions on the bill. The Kenai Peninsula Borough raised its homeowner exemption to $75,000 after voters approved the change, replacing the old $50,000 exemption. Senior citizens age 65 and older, plus disabled veterans with 50 percent or higher service-connected disability, qualify for a separate state-mandated $150,000 exemption under Alaska law.
Property Tax Deadlines and Payment Calendar
The Kenai Peninsula Borough mails tax bills each year with payment deadlines printed on the bill. Property owners typically receive their annual bill in the mail with installment options and penalty dates. The Homer tax assessment calendar is published each spring on the borough website so residents can plan ahead.
| Payment Period | Action Required | Consequence if Missed |
|---|---|---|
| First Installment | Pay by listed due date | Penalty and interest added |
| Second Installment | Pay by listed due date | Penalty and interest added |
| Post-Deadline Period | Pay full balance plus fees | Delinquency process begins |
| Lien Stage | Contact Assessing Department | Lien recorded against property |
Missing the September installment date triggers late fees and starts the delinquency process. The borough sends reminder notices to property owners who miss a payment, but acting quickly prevents extra charges. A property tax lien can be recorded against a parcel if taxes remain unpaid for an extended period.
Each tax year has its own schedule, and exact dates shift from year to year. Property owners should read their bill carefully and mark the installment dates on a calendar. The Kenai Peninsula Borough Facebook page and official website also post reminders about upcoming deadlines.
Homer Property Tax Exemptions and Relief Programs
Several property tax exemptions help Homer homeowners reduce their annual bills. The Kenai Peninsula Borough increased its homeowner exemption to $75,000, replacing the old $50,000 exemption. Homeowners must reapply to keep this benefit, and the borough reminds residents each year to file the paperwork before the deadline.
Alaska state law requires a $150,000 property tax exemption for two groups: senior citizens aged 65 and older, and disabled veterans with 50 percent or higher service-connected disability. The exemption applies to the primary residence only. Applicants must file forms with the local borough office and provide proof of age or disability rating.
Other local exemptions may include hardship relief for low-income residents and special exemptions for surviving spouses. Each program has its own eligibility rules, income limits, and filing deadlines. Contact the Assessing Department at (907) 714-2230 to ask about current exemption options and required documents.
Homestead exemptions offer another layer of savings. Alaska’s general homestead exemption removes $20,000 from the assessed value of an owner-occupied primary residence. Filing deadlines vary by borough, so Homer residents should confirm the current filing window with the Assessing Department before the spring cutoff.
How to Pay Homer Property Taxes
Online payment options for Homer property taxes may be available through the Kenai Peninsula Borough public access portal at https://ak-kenai.publicaccessnow.com/. The portal allows property owners to view tax bills and check payment status. For current payment methods and instructions, property owners should refer to the official Kenai Peninsula Borough website.
To make an online payment, locate the parcel on the portal and follow the instructions for the payment option provided. Property owners can pay full balances and print receipts for their records.
Mail payments remain an option for property owners who prefer checks or money orders. Contact the Assessing Department at (907) 714-2230 for the current mailing address and payment instructions.
In-person payments can be made at the Assessing Department office. The office accepts cash, check, and card payments during business hours. Call ahead to confirm hours and accepted payment methods.
Homer Property Tax Appeals and Board of Equalization
Property owners who disagree with their assessed value can file an appeal with the Kenai Peninsula Borough Board of Equalization. The board reviews evidence such as recent appraisals, comparable sales, and property condition reports. Appeals must be filed within the deadline stated on the assessment notice, which is typically 30 days from the mailing date.
To start an appeal, property owners submit the official appeal form available on the borough website. The form asks for the parcel number, current assessed value, requested value, and reason for the appeal. Supporting documents like photos, repair estimates, and sales data strengthen the case.
The board schedules a hearing after receiving a complete appeal packet. Property owners can attend the hearing in person or by phone, present evidence, and answer questions. Board members vote on each appeal and mail written decisions to the applicant after the meeting.
If the board denies the appeal, property owners may have additional options for review. Alaska law provides further appeal pathways through the Alaska Superior Court. Homer residents should review the decision letter carefully for next steps, deadlines, and filing instructions.
Delinquency Process and Property Tax Liens
Unpaid property taxes enter the delinquency process after the final installment deadline passes. The borough charges penalty fees and interest on the unpaid balance. A notice of delinquency is mailed to the property owner, and the matter is recorded in public records.
If the balance remains unpaid, the borough may place a property tax lien on the parcel. A lien gives the borough a legal claim against the property until the debt is paid. Liens can complicate future sales, refinance applications, and title transfers, so clearing delinquent taxes quickly protects the owner’s equity.
Tax lien sales can occur when properties remain delinquent for an extended period. The borough follows Alaska state law for the lien sale process, including public notice requirements and bidding procedures. Property owners can stop a lien sale by paying the full balance, including penalties, interest, and fees.
Communication with the Assessing Department is the best way to avoid liens and sales. Staff can explain payment options, set up installment plans, and provide payoff amounts. Calling (907) 714-2230 at the first sign of financial trouble opens the door to solutions that protect the property owner.
Refunds, Payment Plans, and Senior Assistance
Refund requests can be filed when a property owner has overpaid, paid on the wrong parcel, or qualifies for an exemption that was not applied. The refund process starts with a written request to the Assessing Department, along with supporting documents like payment receipts and exemption approvals.
Payment plans help property owners catch up on delinquent taxes without immediate lump-sum payment. The borough reviews each plan request based on the amount owed, the owner’s financial situation, and the property type. Plans typically require monthly payments and may include additional fees.
Senior citizens in Homer may qualify for extra help beyond the $150,000 state exemption. Local senior property tax relief programs offer reduced rates, deferred payment options, or hardship waivers. Eligibility rules vary, so seniors should contact the Assessing Department for the latest program details.
Disabled veterans, surviving spouses, and low-income households may also qualify for special programs. Each program has its own application form, deadline, and supporting document list. Filing early prevents missed deadlines and ensures benefits apply to the current tax year.
Commercial and Residential Property Tax Records
The Kenai Peninsula Borough Assessing Department tracks both residential and commercial parcels in Homer. Residential property tax covers single-family homes, condos, duplexes, and multi-family housing used as primary residences. Commercial property tax covers offices, retail spaces, warehouses, and rental properties used for business.
Assessment methods differ between residential and commercial properties. Residential parcels are typically valued using sales comparison approaches, while commercial parcels may use income approaches, cost approaches, or a blend of all three. The assessor reviews market data each year to keep values aligned with current conditions.
Property records show the property type, zoning, building size, year built, and land area. Exemptions, ownership history, and sales data also appear in the parcel record. Both residential and commercial property owners can review their records through the public access portal.
Commercial property owners should review their assessments carefully, as small changes in value or exemption status can affect annual tax bills. Filing an appeal with the Board of Equalization is a common way to address valuation concerns for both residential and commercial parcels.
Homer Real Estate Tax Records and GIS Access
Real estate tax records for Homer properties are available through the Kenai Peninsula Borough public access portal at https://ak-kenai.publicaccessnow.com/. The portal shows ownership history, parcel maps, tax payment history, and exemption status. Records can be searched by parcel number, owner name, or physical address.
GIS tools let users view parcel boundaries, zoning overlays, and aerial imagery. The borough GIS layer helps property owners confirm property lines, check flood zones, and review neighborhood features.
Deed records, liens, and recorded documents are maintained by the State of Alaska. The recorder’s office keeps an official record of property transfers, mortgages, and other real estate filings. Homer residents can search these records through the State of Alaska’s official website.
Combining tax data from the borough with deed data from the state provides a complete picture of any Homer property. Buyers, sellers, and researchers use both sources to verify ownership, check for liens, and confirm tax payment status before completing a real estate transaction.
Contact Information
Kenai Peninsula Borough Assessing Department
Public Access Portal: https://ak-kenai.publicaccessnow.com/Assessing/PropertySearch/Detail.aspx
Main Phone: (907) 714-2230
Frequently Asked Questions
Homer Property Tax information helps homeowners and business owners stay current with their bills, avoid penalties, and take advantage of available exemptions. The Kenai Peninsula Borough Assessing Department offers an online portal, phone support, and in‑person help. Knowing the tax rate, payment deadlines, and appeal steps saves time and money while keeping property records accurate.
What is the current Homer AK tax rate and how is it applied?
The 2026 Homer tax rate is 4.5 mills citywide plus a 1‑mill levy for the Ocean Drive Loop Special Service District. One mill equals one dollar of tax for every $1,000 of assessed value. To calculate a bill, multiply the assessed value by 0.0045 and add 0.001 for properties inside the special district. For example, a home assessed at $120,000 would owe $540 for the city rate and $120 for the district, totaling $660.
How can I pay my Homer property taxes online?
Visit the Kenai Peninsula Borough public access portal at https://ak-kenai.publicaccessnow.com/Assessing/PropertySearch/Detail.aspx. After entering the parcel number or address, select “Pay Bill.” You can use a credit card, debit card, or ACH transfer. The system confirms payment instantly and emails a receipt. If you prefer phone assistance, call (907) 714‑2230 during business hours.
Where do I find the Homer property tax assessment calendar and payment deadlines?
The assessment calendar is posted on the borough’s website under the Assessing Department section. Important dates include the mailing of assessment notices in early March, the appeal filing window that opens within 30 days of notice, and the final payment due date of September 30. Late payments incur a 5 % penalty plus interest. Check the calendar each year for any changes.
What criteria must I meet to qualify for a Homer property tax exemption?
Exemptions apply to owner‑occupied primary residences, seniors age 65 or older, disabled veterans, and low‑income households. Applicants must own the property before January 1 of the tax year, live in the home full‑time, and submit the exemption form by the March 31 deadline. Supporting documents such as proof of age, disability rating, or income statements are required. Approved exemptions reduce the taxable value by $20,000 for homestead owners or up to $75,000 for qualifying seniors.
How do I appeal a Homer property tax assessment?
Start by obtaining the assessment notice from the borough portal. File an appeal online or in person within 30 days of the notice date. The appeal form is available at https://www.kpb.us/assessing-dept/property-search and can be mailed to the Assessing Department at 144 N. Binkley St, Soldotna, AK 99669. Include a written statement, supporting evidence such as recent sales data, and any relevant photographs. After review, the Board of Equalization issues a decision, typically within 60 days.