Welcome

This office is in charge of valuations for the county excluding the city of Wahpeton. The three main areas of valuation are commercial, residential and agricultural properties. Each sale of residential and commercial property is researched by this office. It maintains an annual sales ratio for the state of North Dakota. Valuations for these properties must be at 100 percent of their market value. A percent tolerance is allowed by the State Board of Equalization. A field card with all data required for a proper assessment of these properties is maintained. Any change, addition or deletion is recorded on these records. Agricultural land is valued by the productivity of the individual soils on each parcel of land. The state formula for productivity is administered by the North Dakota State University and Tax Commissioner’s Office.

Annual schools are conducted by the Director of Tax Equalization, for recertification of local assessors. Beginning assessors must attend a 24 hour seminar and successfully complete a state exam which is administered by the Director of Tax Equalization.

Sixteen townships and 12 cities contract with this office to assess their jurisdictions. Applications for two-year exemptions on anticipated new construction of new dwellings, and renovation exemptions on eligible properties are also administered by this office. Applications for new business exemptions must be made to this office. Homestead Credit applications for senior citizens and disabled residents are available through this department. Disabled Veteran Credit applications are here also. Registration and valuation for Mobile Homes are completed in this office.