Local Equalization Meeting Information

The township or city board of equalization is responsible for equalizing the assessment role within their jurisdiction. It may change the valuation and assessment of any real property upon the roll by increasing or diminishing the assessed valuation as is reasonable and just in order to make taxation uniform.

During the session of the local board of equalization, any person feeling aggrieved by anything in the assessment roll may apply to the board for the correction of the alleged errors, and the board may correct the errors as it may deem just.

Cities must hold their Local Board of Equalization Meeting within the first 15 days of April and organized townships must hold theirs any day in the month of April, per NDCC 57-02-51.

PLEASE CONTACT OUR OFFICE BY MARCH 1ST TO INFORM US OF THE MEETING’S TIME, PLACE, & DATE.

Please have an alternate date and time available in case your Assessor is not available. The earlier you call, the better your chances of having your first choice available.

The meeting details must be printed on the notices of increase that are delivered 15 days prior to the meeting to any property owner whose value increased 10% and $3,000 over last year’s valuation.

Notice of the Local Board of Equalization Meeting must be published in the official county newspaper. The first publication of the notice may not be more than forty-five days before the date of the equalization proceedings and the second publication may not be less than fourteen days before the equalization proceedings. The notice must contain:

• A statement that the proceedings will be held at the regular meeting place of the governing board or other place designated by that board of the township or city, as the case may be.
• A statement that each taxpayer has the right to appear before the appropriate board of review or equalization and petition for correction of the taxpayer's assessment.

If, due to an unforeseen circumstance, a meeting cannot be held on the date advertised, please call our office as there are some additional procedures, which will allow more time.

If you prefer to not meet in person, several alternatives are available to your township or city.

1. Conference call
   A conference call-in number is available through the County. Your Assessor will open the call from our office and board members and the public can dial in. You may also utilize group calling from a board member’s cell phone.
2. Zoom/Google Meet/etc. web conference
   Use what you are comfortable with. The County utilizes Webex for online conferences. Attendees can also join by phone. If you choose Webex, your Assessor will set up the meeting and board members and the public can login or call.

If you choose one of these alternative methods, the phone number and/or login information must be published in your meeting notice.