How to appeal your property tax assessment in North Dakota
In North Dakota, if the value on your notice is too high, you can ask to have it lowered. You don't need a lawyer.
Checked against official sources: Oct 21, 2026
Can I still appeal?
It depends on where you live
The 2026 city, county and State Board appeal windows have all closed for this year. A formal abatement application for the 2026 value can be filed once the State Board finishes its work, and it is due by November 1 of the year after the tax becomes delinquent. The next city and township boards meet in April 2027, after value notices are delivered at least 15 days before each board meets.
North Dakota homeowners pay a median of $2,468 a year in property tax, an effective rate of 0.99%, the 21st highest of the 51 states we cover.
Your first appeal is to your city or township board of equalization (a board that hears appeals and evens out values between homes), which meets in April (cities within the first 15 days of April; townships during April). Next is the county board of equalization, which meets within the first 10 days of June. The State Board of Equalization meets on the second Tuesday in August. A formal abatement application is a separate route, and it is due by November 1 of the year after the tax becomes delinquent. Example: the State Board heard Cass County appeals at its August 11, 2026 meeting (city and county board dates are set each year). Appeals to the State Board must have gone through both the city and county boards first.
By state law, the assessor must deliver a written notice of the true and full value of each parcel for the current year and the previous year, at least 15 days before the local board of equalization meets. The notice also gives the date, time and place of the local and county board meetings.
Find your North Dakota county
Where you file depends on your county. Pick yours for the office contacts, local tax figures and a step-by-step guide.
How much could you save?
Enter the market value on your assessment notice and what you think the home would really sell for. We estimate the yearly saving if the board agrees with you.
Some states cap how fast the taxable value of a home can rise (California, Florida, Michigan and Texas homesteads, for example). If your taxable value is already held below market value by a cap, a lower market value may not lower this year's bill.
How to appeal in North Dakota, step by step
Understand your assessment
Cities and townships that keep their own certified assessor value their own property. Elsewhere, the county director of tax equalization (appointed by the county commission) values homes, and the county commission sits as the county board of equalization. The State Board of Equalization is the last step for locally assessed property. Homes are valued at true and full value (market value) as of February 1 each year. Assessed value is 50% of true and full value. Residential taxable value is 9% of assessed value, which is 4.5% of true and full value. The State Board of Equalization uses an acceptable range of 90% to 100% of market value for local values. Every parcel is assessed every year as of February 1. The state checks each county with a sales ratio study every year, and a property owner can appeal each year's value to the local boards.
Check the record and talk to the assessor
Call or email your city or county assessor before the April board meeting and ask them to review your record and value. Ask for the property record card and the sales used. Fixing a wrong size, room count or condition this way can be quick. Fargo asks residents to call its assessment office and ask for an appraiser.
Gather your evidence
What works in North Dakota:
- Recent sales of similar homes near you, with dates and sale prices
- A recent appraisal, or your purchase price if you bought the home in an arm's-length sale
- Property record card errors
- Photos and repair estimates that show condition problems
- Assessed values of similar nearby homes that show unequal treatment
More detail
- Recent sales of similar homes near you, with dates and sale prices
- A recent appraisal, or your purchase price if you bought the home in an arm's-length sale
- Property record card errors, such as square footage, room count, basement finish or condition
- Photos and repair estimates that show condition problems
- Assessed values of similar nearby homes that show unequal treatment
File your appeal
First level: City or township board of equalization (April). Go in person or send a representative to your city or township board during its April meeting. Ask the board clerk whether it accepts written letters, because state law for city boards describes appearing in person or by an attorney or agent. Explain why you think the value is too high and what value you want, and bring your evidence. The board may reduce the value after you present evidence. Cities and townships with their own certified assessor (for example Fargo, Bismarck and Grand Forks) hear appeals from their own residents. The board's decision goes on to the county board if you want to keep going. Cost: No filing fee found in the sources checked.
Prove your case at the hearing
Bring copies of your evidence for each board member. Keep to the value of your home, not the size of the bill.
More detail
The state's sources do not set a burden-of-proof standard for local or county boards. At each board, you present evidence that supports the value you ask for, and the board may reduce the value on that evidence. For an abatement, the grounds include an assessment that is invalid, inequitable or unjust, or one above true and full value (N.D.C.C. 57-23-01 and 57-23-04). At an abatement hearing you cannot ask for a lower value than the one in your written application.
If you lose: County board of equalization (June)
Within the first 10 days of June each year. Appear before the county commission, send a representative, or send a written appeal to the county board. You can go to the county board without going to the city or township board first, but then you cannot take the case to the State Board. The county board may reduce your assessment after you present evidence. Ask the county director of tax equalization (or county auditor) for the hearing date and time.
After you win
A lower value from a local, county or State Board decision applies to that year's taxes. If you already paid, ask the county auditor how any refund will be issued. An approved abatement is applied to the tax list by the county auditor, and a refund is issued to the applicant with penalties and interest on the abated amount. A lower value in one year does not freeze the value in later years.
Official forms
Application for Abatement or Refund of Taxes (rev. 2-2016). Used for the abatement route, which is a separate appeal filed with the county auditor. It is the state's published abatement application. The city board hears appeals in person or through an attorney or agent (N.D.C.C. 57-11-04), and the county board also takes appeals by mail (N.D.C.C. 57-12-06).
Application for Property Tax Exemption
2026 Homestead Property Tax Credit application
Rules that are different in North Dakota
- You must go through the city or township board and the county board before the State Board can reduce your value. The State Board is the last step for locally assessed property.
- The State Board of Equalization meets the second Tuesday in August. Its 2026 meeting was on August 11, and it also met on October 1, 2026 to review tolerance issues and appeals. Its decision is final for that year.
- To appeal to the State Board, contact the Property Tax division at propertytax@nd.gov or 701-328-3127. You complete a questionnaire and submit other evidence. Ask the division for the current deadline.
- The abatement route is separate. File with the county auditor by November 1 of the year after the tax becomes delinquent. You can file for the current year's value after the State Board finishes its work in August. Filing an abatement consents to an inspection of the property.
- The county board must attach written reasons when it denies an abatement. Notice of any appeal to district court must be served within 30 days of the county board's decision.
- Once an abatement application is acted on, you cannot file another for the same year and same reason.
- Primary Residence Credit: up to $1,600 off the property tax, applied online between January 1 and April 1 (no income limit, no age limit). Homestead credit: for people 65 or older or permanently and totally disabled with income of $70,000 or less, due April 1.
Is your home assessed higher than similar homes?
Yes. You can argue that your home is valued above its true and full value, or that it is treated unequally compared with similar homes. Boards must render taxation uniform, and an abatement can rest on an assessment that is inequitable or unjust. Comparable homes are evidence, not an automatic win. Run the numbers with our unequal assessment calculator.
Most wins start with a mistake in the assessor's record of your home. Check it line by line.
Record card checklistExemptions that lower your bill without an appeal
An exemption is separate from an appeal: you apply once and it cuts your taxable value every year. Check you have every one you qualify for.
Homestead Property Tax Credit
For homeowners who are 65 or older, or permanently and totally disabled, with household income of $70,000 or less in the year before the assessment date. Income of $40,000 or less reduces taxable value by 100% (up to $9,000 taxable value). Income of $40,001 to $70,000 reduces it by 50% (up to $4,500 taxable value). Apply to your local assessor or county director of tax equalization by April 1.
Primary Residence Credit
Up to $1,600 off property tax for a home you live in as your primary residence. There are no age or income limits. Apply online only, between January 1 and April 1.
Do you need a lawyer or a tax consultant?
You can appeal yourself. N.D.C.C. 57-11-04 lets an attorney or agent appear for the owner before a city board, and N.D.C.C. 57-23-06 lets a representative or attorney appear at an abatement hearing. The abatement form must be signed by the applicant or the applicant's representative.
Free property tax appeal letter
Fill in your details and download a written appeal statement as a PDF. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.
RobinClaim is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.
North Dakota property tax appeal FAQ
What is the deadline to appeal property taxes in North Dakota?
Your first appeal is to your city or township board of equalization, which meets in April (cities within the first 15 days of April; townships during April). Next is the county board of equalization, which meets within the first 10 days of June. The State Board of Equalization meets on the second Tuesday in August. A formal abatement application is a separate route, and it is due by November 1 of the year after the tax becomes delinquent. Example: the State Board heard Cass County appeals at its August 11, 2026 meeting (city and county board dates are set each year). Appeals to the State Board must have gone through both the city and county boards first.
Where do I file a property tax appeal in North Dakota?
First level of appeal in North Dakota: City or township board of equalization (April). Go in person or send a representative to your city or township board during its April meeting. Ask the board clerk whether it accepts written letters, because state law for city boards describes appearing in person or by an attorney or agent. Explain why you think the value is too high and what value you want, and bring your evidence. The board may reduce the value after you present evidence. Cities and townships with their own certified assessor (for example Fargo, Bismarck and Grand Forks) hear appeals from their own residents. The board's decision goes on to the county board if you want to keep going.
How much does it cost to appeal in North Dakota?
No filing fee found in the sources checked.
Can I talk to the assessor before filing?
Call or email your city or county assessor before the April board meeting and ask them to review your record and value. Ask for the property record card and the sales used. Fixing a wrong size, room count or condition this way can be quick. Fargo asks residents to call its assessment office and ask for an appraiser.
What if the board turns me down?
Next level: County board of equalization (June). Within the first 10 days of June each year. Appear before the county commission, send a representative, or send a written appeal to the county board. You can go to the county board without going to the city or township board first, but then you cannot take the case to the State Board. The county board may reduce your assessment after you present evidence. Ask the county director of tax equalization (or county auditor) for the hearing date and time.
What happens if I win?
A lower value from a local, county or State Board decision applies to that year's taxes. If you already paid, ask the county auditor how any refund will be issued. An approved abatement is applied to the tax list by the county auditor, and a refund is issued to the applicant with penalties and interest on the abated amount. A lower value in one year does not freeze the value in later years.
Sources
Checked Oct 21, 2026 against official North Dakota sources. Local deadlines and fees can differ; confirm with your assessor or board.
- N.D.C.C. ch. 57-02 (Assessment of property; true and full value; notice of assessment)
- N.D.C.C. ch. 57-09 (Township board of equalization)
- N.D.C.C. ch. 57-11 (City board of equalization)
- N.D.C.C. ch. 57-12 (County board of equalization)
- N.D.C.C. ch. 57-13 (State Board of Equalization)
- N.D.C.C. ch. 57-23 (Abatement and refund of taxes)
- N.D.C.C. ch. 11-10.1 (County director of tax equalization)
- ND Office of State Tax Commissioner - Property Tax Assessment Process (rev. 10/2025)
- ND Office of State Tax Commissioner - Property Tax: Abatement and Refund of Taxes Guideline
- ND Office of State Tax Commissioner - Residential Property Tax
- ND Office of State Tax Commissioner - State Board of Equalization, Locally Assessed Property (2026 meetings and appeals)
- City of Fargo - Assessor's Office, Appeals
- Tax rate and median tax: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax divided by the median home value.