“Alaska is the largest of the United States; however, only a small proportion of the land mass is subject to a property tax. There are approximately 321 communities in Alaska, many of which still remain unincorporated. There are 165 incorporated municipalities (local governments), 19 of which are incorporated into boroughs (boroughs are a rough equivalent to counties) and the remainder are incorporated as cities. Out of the 19 boroughs, only 15 levy a property tax.” – Alaska State Assessor’s Office. See Alaska Tax Facts above for more information and statistics.