How to appeal your Mat-Su property value assessment

What you need to know:

• Mat-Su property values are rising, with average assessments increasing nearly 8% on current notices due to local market conditions, according to borough officials. Homeowners can appeal their Mat-Su property assessments at no cost.
• Officials advise comparing the information on the borough’s My Property website or blue assessment notices sent by mail with basic facts about their home and property to make sure they match. Any discrepancies should be addressed before the Feb. 27 appeal deadline.
• Many issues can be resolved through a phone call or informal site visit with an assessor. If not, cases can proceed to a formal hearing before the Board of Equalization. Under state law, an appeal will not result in a higher assessed value.

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Mat-Su property owners who disagree with their borough property value assessment don’t have to simply accept what shows up on their annual blue postcards — they can ask to have it lowered, borough officials say.

With property values across the region set to rise an average of nearly 8% this year and even more increases anticipated in the future, that’s a step many residents say they want to take.

But how do property owners navigate the process, and what should they know before moving forward?

We sat down with Borough Assessor Oliver Querin to learn how his team calculates property values and what residents need to know about the reconsideration process before the Feb. 27 appeal deadline.

Why Mat-Su property values keep going up

Property value assessments in the Mat-Su Borough are based on a property’s “full and true value,” as required by Alaska state law. The assessments are then used by the borough to calculate property tax bills.

That law means assessors are tasked with estimating what the property would likely sell for on the open market — a calculation based on the sale price of similar land and the value of any buildings or “improvements.” Appraisers make that calculation using public information, GIS maps, property records, and field inspections, Querin said.

“Most of the increases we’re seeing are market-driven,” said Oliver Querin, Mat-Su Borough assessor. “It’s not about raising taxes — it’s about reflecting what homes are actually selling for.”

Assessments are typically broken down into two parts: land value and building value. Land values are influenced by lot size, location, and topography, while building values depend on size, quality, condition, and features.

Grades are also assigned to buildings based on construction quality — from “low” to “excellent” — and interior condition, though assessors often estimate interior quality unless they’re allowed inside the home, Querin said.

Residents can review the borough’s assessment data by visiting the My Property website, which lists the details used to calculate each value. They can also refer to the blue postcards sent by mail in late January.

Assessors don’t know everything about a property or a building’s interior, Querin said. That’s why it’s vital for owners who disagree with their assessment to contact the borough during the appeal window before the property rolls are finalized this spring.

When to question a Mat-Su property assessment

Homeowners should check their cards for errors in square footage, building details, or other discrepancies. If something seems off, addressing it early improves the odds of a timely fix, Querin said.

“If someone calls at the last minute, we may not have time to complete a review,” he said. “In that case, we advise filing the appeal form just to keep the door open.”

Property owners can also file an appeal using a form available on the borough’s website. The completed form must be postmarked or delivered to the borough administration building in Palmer by Feb. 27.

Start with a phone call to the Mat-Su assessment office

Mat-Su assessment appeals are free and start with a simple step: a call to the borough’s Assessment Division.

“Even before you call, look closely at your assessment notice,” Querin said. “Compare the information on your notice to what’s listed on the borough’s My Property website.”

When a property owner calls, a staff member logs their concern, talks through the issue, and, if necessary, schedules a site visit to meet the owner at the property, he said. If no assessor is immediately available, the property owner can leave a message, and someone will return the call.

“In some cases, we can make changes right away based on the conversation,” Querin said. “But if there’s uncertainty, we may send someone to inspect the property.”

Residents typically get notification of the outcome by phone or mail after the inspection, he said. Sometimes, property owners simply drop their concern after a borough official explains how the information was calculated, even if the value isn’t adjusted. Of the more than 130 people who requested property value help last year, more than 100 were able to settle their issue without going to a formal board hearing, according to borough data.

If the issue isn’t resolved with a call or visit, the homeowner can move to the next step: a formal hearing.

When to move to a formal Mat-Su Board of Equalization hearing

Property owners who can’t resolve issues through a phone call or site visit can present their case to the borough’s Board of Equalization, an independent panel that hears formal appeals and makes a final decision on whether values are adjusted.

While appeals must be filed by the Feb. 27 deadline, hearings are typically held over evenings in April and May.

During the hearing, appellants have a few minutes to explain their case, followed by a response from borough staff and a final rebuttal by the property owner. The board usually makes its decision on the spot, Querin said.

While dozens of people go before the board each year, only a small number of appeals result in adjusted values, he said. Last year, of the 31 formal hearings, just four resulted in changes, according to borough data. Querin said that’s because the borough does extensive research ahead of time to prepare a solid, defensible value.

“If we’re not confident in the number, we’ll usually fix it before it even reaches the board,” he said.

For residents who strongly disagree with the board’s ruling, there is one final option: appeal to the Alaska Superior Court. But that’s rare, he said.

“In all my years here, I’ve seen maybe one or two people take it that far,” Querin said.

One thing that won’t happen during an appeal? An adjustment to a higher assessed value, borough officials said. Unlike past years, neither the assessor’s office nor the Board of Equalization can raise a property’s assessed value during the appeal — a change tied to a 2025 update to state law.

Important dates to keep in mind

Property assessment notices were sent late last month, and appeals must be filed by Feb. 27, borough officials said. Property tax notices, which are based on the assessment, will be sent in early July after the Mat-Su Assembly approves the upcoming budget.

Residents who wait until close to the Feb. 27 deadline to make that first phone call with questions about their assessment should also file a formal appeal, Querin said. That's because filing a formal appeal preserves their rights, even if a phone call or inspection happens afterward.

“If someone calls at the last minute, we may not have time to complete a review,” Querin said. “In that case, we advise filing the appeal form just to keep the door open.”

-- Contact Amy Bushatz at contact@matsusentinel.com