Assessment Process

By North Dakota state law, the principle responsibility of this office is to equitably value each parcel of taxable real estate and selected exempt properties. This is an ongoing process of gathering and reviewing information, measuring and listing new construction, and analyzing sales of real estate to provide accurate and current values annually. Each year, the Office of the North Dakota State Tax Commissioner conducts a sales ratio study to determine if required standards of equalization and uniformity are maintained within the city.

All real estate is valued as of February 1st of each year. Any change in assessment that results in a 10% increase and a $1,500 assessed value increase requires that the owner be contacted. Owners who are dissatisfied with the assessed value may appeal the valuation to the City Board of Equalization which is held the 2nd Tuesday in April.

The Assessing Division also processes applications for homestead credits for senior and disabled persons, disabled veteran and paraplegic veteran exemptions, wheelchair exemptions, blind exemptions, Renaissance Zone exemptions, remodeling and new business exemptions.

Annually, the Assessing Division is required to provide the County Auditor with a list of current market values for all property. These values are used by the auditor to calculate property taxes for the city, county, parks, and schools. The goal of the City Assessing Division is to insure that the assessed values used to calculate property taxes are accurate and equitable.

You may access property information on this site through the property search. For additional information, or questions about your value, please call or email our office. Our staff will answer any questions you may have.