PROPERTY TAX ASSESSMENT PROCESS

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The property tax is an ad valorem tax, a tax based upon value. It is the primary means by which local government pays for services it provides such as police and fire protection, schools, roads, parks, courts, etc. It involves two separate processes, the assessment process and the budget process. After these processes are completed, the county auditor calculates the appropriate mill rate for each Taxing District ( Township, School, Fire, etc.) and those rates are applied to each taxable property, by multiplying the taxable value times the mill rate to determine the property tax. 

All real property is subject to taxation, unless expressly exempted by law. The appraisal process begins with identifying, listing, and valuing all real property located within Towner County. The appraisal process is a systematic and logical method of collecting, analyzing and processing data into an estimate of value. An appraisal is an estimate of value of an adequately described property on a specific date. 

All property is valued according to its value on February 1st of each year. All real property is valued at True and Full Value. For residential and commercial property, True and Full Value can also be referred to as market value. It is the value most people would likely pay for a given property in its present condition. For agricultural value, True and Full Value equals its soil (productivity) value as defined by North Dakota statute. 

The assessor must notify property owners when the valuation increases more than 10% of True and Full Value. In April of each year, the assessor's assessments are reviewed by the city or township boards of equalization. Within the first ten (10) days of June, the county reviews the assessments of cities and townships. During August of each year, the State Board of Equalization reviews the assessments as finalized by the various counties. 

The assessor ensures that everyone shares equitably in the total burden of property by the fair and accurate valuation of property within the county. Although the assessor's valuation on the property does not determine the total amount of taxes paid, it does affect the uniform distribution of the property tax burden. 

The Tax Director's Office also monitors sales of property to conduct statistical studies for assessment accuracy and assessment equality. The majority of the sales information is available to the public.

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Taxpayer Bill of Rights

Property Tax Process

Terms & Concepts

Understanding Property Taxes

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MOBILE HOMES

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All mobile home owners must apply for a mobile home tax permit at the office of the county director of tax equalization in the county in which the mobile home is located within 10 days after a mobile home is acquired, moved, or first brought into this state.

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Mobile Home Registration Form

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HOMESTEAD CREDIT

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Homeowners who are 65 years of age or older or who are permanently and totally disabled may be entitled to a property tax credit. Qualifications include an annual income less medical expenses of $70,000 or less (including Social Security and pensions) and the applicant must reside on and have an interest in the property for which the credit is claimed. 

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Homestead Credit Brochure

Homestead Credit Application (Due Feb 1st)

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DISABLED VETERAN EXEMPTION

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A disabled Veteran of the United States Armed Forces with an armed forces service-connected disability of fifty percent or greater, who was discharged under honorable conditions or who has been retired from the armed forces of the United States, or the non remarried surviving spouse if the disabled veteran is deceased, is eligible for a credit applied against the first one hundred twenty thousand dollars of true and full valuation of the fixtures, buildings, and improvements of the person's homestead equal to the percentage of the disable veteran's disability compensation rating for service- connected disabilities as certified by the department of veterans affairs for the purpose of applying for a property tax exemption. 

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Disabled Veteran Brochure

Disabled Veteran Application (Due Feb 1st)

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OTHER

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Commercial & Residential Building Improvements Information

Maps

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