Property Assessment Cycle

Timeline

Month

Activity

February
  • Assessment Date - February 1
  • Analyze sales ratio (the relationship between Assessed Value & sales price) & determine valuation changes on individual properties
  • ALL Property Tax Exemption & Credit Applications are due February 1st.
March
  • Mail Notice of Increases 15 working days prior to local Board of Equalization Meetings. A Notice of Increase is sent to any property owner whose value increased 10% and $3,000 over last year’s valuation.
  • Statements of Farm Gross Income are due March 31st
April
June
  • County Board of Equalization Meeting - 1st 10 days in June
  • Approved values are certified to the State Tax Commissioner’s Office
  • Begin field inspections & sales tracking.
August
  • State Board of Equalization Meeting in Bismarck - 2nd Tuesday in August
    *Current year Applications for Abatement of Taxes can be filed after the State Board has certified their findings.
November
  • Final day to file an Abatement for value set 2 years ago – November 1st.
December
  • Mobile homes on permit are assessed.
  • Exemption forms (Farm Residence, Organizations, Blind & Disabled, Homestead & Vets Credit) are mailed out to prior applicants.
Close window