Appealing Your Property Tax Assessment in North Dakota

Property is assessed at its value on February 1 each year, and a written notice shows the current and previous year's true and full value. An owner may appeal the local assessor's valuation to the township or city board of equalization, which meets within the first 15 days of April, then to the county board of equalization, which meets during the first 10 days of June. The final step is the State Board of Equalization, which meets the second Tuesday in August and may reduce an assessment only if the owner appealed to both the local and county boards; its decision is final. After that, an owner who disagrees may file an application for abatement, due by November 1 of the year following the year in which the tax becomes payable.

Tax statements must be postmarked by December 26, and payment is due January 1 of the year after the taxes were levied. A 5% discount applies if the tax is paid in full by February 15. Otherwise the first installment of real estate tax (and all special assessments) can be paid without penalty through March 1 and the second installment through October 15.