Alaska · Property tax exemptions for surviving spouses · Updated Oct 2026
Alaska property tax exemptions for surviving spouses (2026)
Every statewide property tax break in Alaska that our guide lists for surviving spouses: breaks made for them, and breaks a surviving spouse can keep or claim. What each is worth, who qualifies, the deadline and how to apply.
Short answer
The main property tax break for surviving spouses in Alaska is the Military Service Widow/Widower Exemption - local option. Only where your borough or city has adopted it.
Some amounts depend on where you live. In Alaska, some of these breaks or their amounts are set or adjusted by your county, city or town, as each exemption below explains. Ask your local assessor for the figure that applies to your home.
Property tax breaks for surviving spouses in Alaska
Surviving spouses
Military Service Widow/Widower Exemption - local option
Only where your borough or city has adopted it. Anchorage: up to $150,000 of the home's assessed value is exempt.
Who qualifies
The surviving spouse of a person who died during U.S. military service (under conditions that were not dishonorable) before January 1 of the tax year. You own and live in the home as your primary residence, lived in Alaska the whole previous year, and after that live there at least 185 days a year. The exemption ends on January 1 after you remarry.
How to apply
Apply to your borough or city assessor. In Anchorage use the '2027 Military Service Widow and Widower Exemption Application' (mail, in person, email or online).
The first $150,000 of your home's assessed value is exempt from borough and city property tax. State law requires every taxing borough and city to give it. A borough or city may also give more than $150,000 in case of hardship (under state rules, when your tax bill is more than 2% of your household's gross income); ask your assessor.
For surviving spouses: A widow or widower of someone who got this exemption qualifies at age 60.
Who qualifies
You are 65 or older before January 1 of the tax year, you own the home and it is your primary residence and permanent place of abode, and you lived in Alaska for the whole previous year. After the first year you must live in the home at least 185 days a year and not rent it out when you are away. A widow or widower of someone who got this exemption qualifies at age 60. Only one exemption per home.
How to apply
Send a written application to your borough or city assessor. In Anchorage: '2027 Senior Citizen Exemption Application/Annual Certification', by mail (P.O. Box 196650, Anchorage, AK 99519), in person (632 W. 6th Ave., Suite 300), by email ([email protected]) or online. Bring proof of age (Alaska driver's license or state ID, birth certificate, passport, DD-214 or a Social Security letter). Widows and widowers bring marriage and death certificates. If the home is in a trust, bring a certification of trust.
Set locally. State rule: January 15 of the tax year unless your borough or city sets a different date by ordinance; late filers must attach an affidavit giving the reason (3 AAC 135.040(a); AS 29.45.030(f)). Anchorage: received or postmarked by March 15 of the tax year (late filing only for a serious medical condition). Other boroughs use their own dates, so check with your assessor.
Renewal
In Anchorage you do not need to reapply each year if nothing changes (ownership, residency, use). You must tell the assessor of any change.
Law
AS 29.45.030(e)-(i); Anchorage Municipal Code 12.15.015; 3 AAC 135.040
The first $150,000 of your home's assessed value is exempt from borough and city property tax.
For surviving spouses: A widow or widower of a veteran who got the exemption may qualify at age 60.
Who qualifies
A veteran separated under conditions that were not dishonorable, who is an Alaska resident and has a service-connected disability rated 50% or more (rating effective before January 1 of the tax year). The home must be your primary residence; same residency and 185-day rules as the senior exemption. A widow or widower of a veteran who got the exemption may qualify at age 60.
How to apply
Send a written application to your borough or city assessor. In Anchorage use the '2027 Disabled Veteran Exemption Application/Annual Certification' and attach a VA benefits summary letter dated within one year showing a 50%+ service-connected rating, its effective date and your discharge date.
Set locally. State rule: January 15 of the tax year unless your borough or city sets a different date by ordinance; late filers must attach an affidavit giving the reason (3 AAC 135.040(a); AS 29.45.030(f)). Anchorage: March 15 of the tax year. If your final VA rating comes after the deadline, Anchorage accepts the application within 30 days after you receive the rating.
Renewal
No yearly reapplication in Anchorage if nothing changes; the assessor may ask for proof at any time.
Law
AS 29.45.030(e)-(i); Anchorage Municipal Code 12.15.015; 3 AAC 135.040
Deadline: Set locally. State rule: January 15 of the tax year unless your borough or city sets a different date by ordinance; late filers must attach an affidavit giving the reason (3 AAC 135.040(a); AS 29.45.030(f)). Anchorage: received or postmarked by March 15 of the tax year (late filing only for a serious medical condition). Other boroughs use their own dates, so check with your assessor.
Renewal: In Anchorage you do not need to reapply each year if nothing changes (ownership, residency, use). You must tell the assessor of any change.
Send a written application to your borough or city assessor.
In Anchorage use the '2027 Disabled Veteran Exemption Application/Annual Certification' and attach a VA benefits summary letter dated within one year showing a 50%+ service-connected rating, its effective date and your discharge date.
Deadline: Set locally. State rule: January 15 of the tax year unless your borough or city sets a different date by ordinance; late filers must attach an affidavit giving the reason (3 AAC 135.040(a); AS 29.45.030(f)). Anchorage: March 15 of the tax year. If your final VA rating comes after the deadline, Anchorage accepts the application within 30 days after you receive the rating.
Renewal: No yearly reapplication in Anchorage if nothing changes; the assessor may ask for proof at any time.
Savings estimate for Alaska
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Alaska
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Pre-set for surviving spouses: you own and live in the home and are a surviving spouse. Change any answer.
Document checklist for Alaska
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about surviving spouses property tax breaks in Alaska
Who qualifies for property tax breaks for surviving spouses in Alaska?
Military Service Widow/Widower Exemption - local option: The surviving spouse of a person who died during U.S. military service (under conditions that were not dishonorable) before January 1 of the tax year. You own and live in the home as your primary residence, lived in Alaska the whole previous year, and after that live there at least 185 days a year. Senior Citizen Exemption: You are 65 or older before January 1 of the tax year, you own the home and it is your primary residence and permanent place of abode, and you lived in Alaska for the whole previous year. After the first year you must live in the home at least 185 days a year and not rent it out when you are away. Disabled Veteran Exemption: A veteran separated under conditions that were not dishonorable, who is an Alaska resident and has a service-connected disability rated 50% or more (rating effective before January 1 of the tax year). The home must be your primary residence; same residency and 185-day rules as the senior exemption.
Is there an income limit for surviving spouses' property tax breaks in Alaska?
Our sources list no income limit for any of these breaks.
When is the deadline for surviving spouses to apply in Alaska?
Military Service Widow/Widower Exemption - local option: Anchorage: March 15 of the tax year. Senior Citizen Exemption: Set locally. State rule: January 15 of the tax year unless your borough or city sets a different date by ordinance; late filers must attach an affidavit giving the reason (3 AAC 135.040(a); AS 29.45.030(f)). Anchorage: received or postmarked by March 15 of the tax year (late filing only for a serious medical condition). Other boroughs use their own dates, so check with your assessor. Disabled Veteran Exemption: Set locally. State rule: January 15 of the tax year unless your borough or city sets a different date by ordinance; late filers must attach an affidavit giving the reason (3 AAC 135.040(a); AS 29.45.030(f)). Anchorage: March 15 of the tax year. If your final VA rating comes after the deadline, Anchorage accepts the application within 30 days after you receive the rating.
Do surviving spouses have to reapply every year in Alaska?
Military Service Widow/Widower Exemption - local option: Carries forward until you remarry or something changes. Senior Citizen Exemption: In Anchorage you do not need to reapply each year if nothing changes (ownership, residency, use). You must tell the assessor of any change. Disabled Veteran Exemption: No yearly reapplication in Anchorage if nothing changes; the assessor may ask for proof at any time.
Where do surviving spouses apply for property tax breaks in Alaska?
Alaska has no state property tax. Only boroughs and cities that levy a property tax have one, and their assessor decides exemptions. You apply to the borough or city assessor where your home is (for example, Municipality of Anchorage Property Appraisal). For the Military Service Widow/Widower Exemption - local option: Apply to your borough or city assessor.