Property Valuation

Under Alaska's property tax assessment system, what does 'equalization' refer to?

AEqual tax rates for all property types
BThe process of ensuring assessed values bear a consistent relationship to market value across all properties✓ Correct
CDistributing tax revenues equally among school districts
DRequiring all property owners to pay the same tax amount

Explanation

Equalization ensures that property assessments bear a consistent and equitable relationship to market value across all properties in the tax jurisdiction. Without equalization, some properties may be assessed at too high or too low a percentage of market value, resulting in an unfair distribution of the tax burden.

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