A series of Mg doped p-type multi-layered hBN films were prepared by atmospheric pressure chemical vapor deposition. Temperature dependent conductivity measurements were performed from 0.1 Hz to 10 MHz to analyze the characteristics of tail states close to the valence band edge. Jonscher's power law (Aωs) is successfully applied to understand charge carrier transport through these states. In this work, exponent S increases from 0.6 → 0.8, 0.8 → 0.995, and 1.4 → 1.6 for samples B (precursor temperature, 750 °C), D (850 °C), and E (900 °C), indicating that non-overlapping small polaron tunneling dominates to 548 K. Polaron binding energies of 0.2–0.40 eV and tunneling distances <4.9 Å are calculated, confirming transport through localized states. The density of states near the Fermi level N(EF) was extracted from a fit to the AC conductivity data, yielding values of 1015 and 1017eV−1cm−3 as the precursor temperature increases. Singular Mg acceptor levels of 74, 30, and 17 meV are identified for each sample. A hole concentration from 6.5 × 1017 to 1 × 1018 cm−3 and carrier mobility from 18 to 25 cm2/V s is measured at 300 K. From RC fitting, carrier recombination lifetimes of 1.2, 0.4, and 0.35 μs are determined. Fermi's golden rule is used to determine an optical joint density of states of 1.1 × 1021 eV−1 cm−3 at a band edge. Overall, we show that AC conductivity is an effective method to evaluate midgap states in 2D (two-dimensional) materials at EF and p-type hBN possesses sufficient electrical properties to be integrated into a wide range of semiconductor applications.