Assessment Process

By North Dakota Century Code (NDCC), the responsibility of this office is to equitably value each parcel of taxable real estate and selected exempt properties. This is an annual process of gathering and reviewing information, measuring and listing new construction, and analyzing sales of real estate to provide accurate and current values. 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 annually as of February 1st. Any change in assessment that results in a 10% increase plus $3,000 from the prior year assessed value requires that the owner be contacted. Owners may appeal the valuation to the City Board of Equalization which must be held within the first fifteen days of 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 Burleigh County Auditor with a list of current market values for all properties. These values are used by the Burleigh County Auditor to calculate property taxes for the city, county, parks district, and school district. The goal of the City Assessing Division is to ensure 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.