Property OwnershipIntermediateAlaska Exam

Alaska does NOT have a state income tax. However, property owners in Alaska are generally subject to:

AA statewide property transfer tax
BLocal property taxes assessed by municipalities and boroughsCorrect
CA special resource extraction tax on all real property, in general
DA federal property ownership surcharge

Why Local property taxes assessed by municipalities and boroughs Is Correct

Answer B: Local property taxes assessed by municipalities and boroughs

While Alaska has no state income tax or statewide property tax, property taxes are levied by local municipalities and boroughs. Tax rates and exemptions vary by jurisdiction.

Exam Tip: Property Ownership

Property ownership questions test the bundle of rights and different forms of ownership. Know the differences between joint tenancy, tenancy in common, and community property, including the right of survivorship.

Key Property Ownership Terms in This Question

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