The Kenai Peninsula Borough was incorporated in 1964 as a second-class borough under the authority of the State of Alaska Borough Act of 1961. The Borough's governmental responsibilities are comparable to those of a county. The five first-class and home-rule cities in the borough are Kenai, Soldotna, Homer, Seldovia, and Seward. Other locally governed communities include Kachemak City and the native villages of Tyonek, Port Graham, and Nanwalek
Tax assessment and collection, education, solid waste disposal, planning and zoning, 911 communications, senior citizen funding, and college funding are all responsibilities carried out by the Borough government on a area-wide basis. In larger communities, planning and zoning duties have been delegated to the municipalities. The Borough provides for, on a service area basis: hospitals, fire protection, recreation, road maintenance and construction, and emergency medical and ambulance services. On a non-area-wide basis, which includes areas outside the cities, ports and harbors and special assessment authority for utility line extensions are offered.