Assessment Ratio
50% (residential)
Appeal Deadline
April 2026 (local equalization meetings)
Official Form
Local Equalization Board form
Risk of Increase
Yes
How Assessment Works in North Dakota
North Dakota assesses residential property at 50% of true and full value (market value). Agricultural property is assessed at 50% of agricultural value. Your tax bill is based on the assessed value, plus any state-calculated mill levy.
Risk of Increase
In North Dakota, filing a appeal can result in your assessed value being increased. This is uncommon when you have strong evidence of over-assessment, but you should be aware of this possibility. ProtestMax only recommends filing when our analysis shows a clear case for reduction.
How to File in North Dakota
Attend the local equalization meeting in April or file a written appeal with the city or township Board of Equalization. Contact your local assessor for meeting dates.
Step-by-Step
North Dakota Appeal Process
Review your property assessment on the county's records.
Attend the local Board of Equalization meeting in April.
Present your comparable sales evidence to the Board.
If not satisfied, appeal to the county Board of Equalization.
If still denied, appeal to the State Board of Equalization or district court.
FAQ
North Dakota Property Tax Appeal Questions
How does the 50% ratio work in North Dakota?
If your home's true and full value is $300,000, the assessed value should be $150,000 (50%). Your tax bill is based on this assessed value multiplied by the local mill levy.
Can my North Dakota assessment increase on appeal?
Yes. The Board of Equalization can increase your assessment if they find it is below market value. However, increases are uncommon when you present strong evidence of over-assessment.
When are the equalization meetings held?
Local equalization meetings are held in April. The specific dates vary by city and township. Contact your local assessor's office for the exact date and location.