Assessment Process
The property tax is an ad valorem tax, that is, a tax based upon value. It's 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 functions, the assessment function and the budget function. After these functions are completed, the county auditor calculates the appropriate mill rate and that rate is applied to each taxable property to determine the property tax.
The assessor is responsible for discovering, listing and valuing all taxable property. All real property is subject to taxation, unless expressly exempted by law. 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, this equals market value. For agricultural value, it equals its productivity value as defined by North Dakota statute.
The assessor must notify property owners when the valuation increases more than 15% and more than $3,000 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, by the fair and accurate valuation of property, ensures that everyone shares equitably in the total burden of property taxation.
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Exemptions
New or expanding business projects may be granted an
exemption for up to five years, in addition to extensions.
Please contact your local assessor or the Cass County
Director of Equalization office for additional information,
as the rules are somewhat complex. You can also
visit the State Tax Commissioner web site at:
http://www.nd.gov/tax
Certain new single family residences may be exempt
up to $75,000 in value for two years if approved by
the respective city. Please check with your city assessor
to see if the program is offered. The program is not
currently available for residences located in a township.
Homes owned and occupied by persons who are blind or
have certain disabilities may be eligible for exemption.
Generally speaking, most personal property is exempt.
Certain energy systems and pollution control systems may be exempt.
Charitable, religious, and certain non-profit organization property may be entitled to exemption.
Farm structures are generally exempt. Farm residences occupied by bona fide farmers are also exempt, subject to additional tests.
The exemptions listed above are not all inclusive.
Most exemptions are listed in the NDCC 57-02-08. Please
contact your local assessor or the Cass County Director
of Equalization for additional information and application
forms. Additional information is available at the web
site for the State
Tax Commissioner.
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Appealing Your Assessment
If you feel that your property assessment is excessive and does not represent True and Full value, you may ask for relief.
You should contact your local assessor immediately
and ask that your assessment be reviewed.
If you and the assessor cannot agree on a proper assessment, then you may appeal in two different manners. If the current year valuation is at issue, then you may appeal by attending the various equalization meetings. In order to be heard before the State Board of Equalization, you must have appeared before the local and county boards of equalization.
You may also file an abatement on your property for
current and previous years relief. You must file by
November 1st of the year following the year
the tax becomes delinquent. In other words, you must
file by November 1st, 2006 to file for the
2004 assessment.
In either case, the burden of proof falls upon the applicant
to show that the valuation is incorrect. Therefore,
the applicant would need to present information showing
that the assessment is not correct.
For additional information, you may visit the Office
of State Tax
Commissioner Web Site pgs. 7-8 of the Taxpayer Bill
of Rights. You can also download the abatement application
form at this site. You can also contact our office for
additional information.
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Homestead Credit Program
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 $17,500 or less
(including Social Security and pensions) and assets
of $50,000 or less (excluding the first unencumbered
$100,000 value of the homestead). The applicant may
receive a credit up to $75,000 True & Full Value
of the homestead.
In addition, the homeowner may qualify for a special assessment
credit which becomes a lien against the property and
must be repaid when the property is sold.
For additional information and applications, please contact
your local assessor or the Cass County Director of Equalization
office.
Renters may also be entitled to a rent refund under this
program. Those who qualify may receive rent refunds
of up to $240 if 20% of the rent they pay exceeds 4%
of their income. Renters apply to the Office of State
Tax Commissioner for this refund and applications are
available at the Cass County Director of Equalization
office.
Additional information on the program is also available
at the State
Tax Commissioners Web Site
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