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North Dakota · How-To Guide

How do I appeal my property tax assessment?

City/Township Board of Equalization (local - first level) / County Board of Equalization (county level) / North Dakota State Board of Equalization - SBOE (state level) / District Court (judicial)
Step by Step

How to do it

  1. Watch for your assessment notice: ND assessors must deliver written notice of value increases at least 15 days before the local Board of Equalization meeting; notices are typically mailed in April for properties with increases of both $3,000 AND 10% or more
  2. Contact the City/Township Assessor informally first; many errors resolved here
  3. LOCAL BOARD OF EQUALIZATION (City or Township): Attend the local BOE meeting; typically held in late April or May; the notice from the assessor will provide the date:
  4. No specific filing form required in most cases - attend the hearing and present your case verbally and/or in writing
  5. Present comparable sales evidence, property data corrections, or independent appraisal
  6. Board issues a decision
  7. COUNTY BOARD OF EQUALIZATION: Appeal the local BOE decision to the County BOE:
  8. County BOE typically meets in June; specific dates set by county
  9. Must have appeared at the local BOE first to be eligible for the County BOE
  10. File appeal in writing with the county auditor
  11. County BOE hears your case; county director of tax equalization presents the county's position
  12. STATE BOARD OF EQUALIZATION (SBOE): if unsatisfied with County BOE decision:
  13. Must have appeared at BOTH the local and county BOE levels first
  14. SBOE meets on the second Tuesday of August annually; individual taxpayers may speak and present written materials/photographs
  15. Contact ND Tax Commissioner's Property Tax Division: [email protected] or (701) 328-3127 to file an appeal to the SBOE
  16. SBOE equalizes property so assessments are uniform and equal throughout the state
  17. DISTRICT COURT: further appeal from SBOE; and for abatement applications (filed by November 1 of the year following the delinquent year)
Details

What you need to know

Required Docs
  • No single statewide form number; application forms available from county auditor, county director of tax equalization, or tax.nd.gov
  • For PRC (Primary Residence Credit) application: file with local assessor between January 1 and April 1
  • Comparable sales evidence; property data documentation
Fee
Local and County BOE: no fee; SBOE: no fee; District Court: filing fees LOCAL BOE: Late April/May - 15 days after written notice of increase COUNTY BOE: June (typically) SBOE: Second Tuesday in August (annual meeting) ABATEMENT APPLICATION DEADLINE: November 1 of the following year (for taxes from prior year) WHERE TO GO: Local City/Township Assessor → Local BOE → County BOE (county auditor) → SBOE - tax.nd.gov/local-government/state-board-equalization | [email protected] | (701) 328-3127
Where to Go
Local City/Township Assessor → Local BOE → County BOE (county auditor) → SBOE - tax.nd.gov/local-government/state-board-equalization | [email protected] | (701) 328-3127
County-specific variations apply

Each of ND's 53 counties has its own BOE process. Cass County (Fargo) has the most active and best-documented BOE process (city of Fargo BOE meets separately). Burleigh County (Bismarck), Grand Forks County, and Ward County (Minot) are other major counties. Very rural ND counties have less formal BOE processes. The 3-level system (local → county → SBOE) with the strict "must appear at all levels" requirement is critical.

North Dakota Notes

Important state-specific details

  • MUST APPEAR AT BOTH LOCAL AND COUNTY LEVELS to preserve SBOE appeal rights - stricter than most states; skipping either local level eliminates your SBOE option.
  • Assessment date: February 1; assessed at 50% of market value.
  • 2025 REFORMS: Primary Residence Credit ($1,600; no age/income limit; apply January 1-April 1) and 3% levy cap significantly reduce property tax burden; appeal may be less necessary given these credits.
  • ABATEMENT: even after BOE process, can file an abatement application by November 1 of the year following delinquency for additional relief.
Official Source

State office contact

State Office
ND Office of State Tax Commissioner, Property Tax Division - tax.nd.gov | [email protected] | (701) 328-3127; SBOE info: tax.nd.gov/local-government/state-board-equalization