North Dakota property tax appeals, 2027
In North Dakota, you appeal a property assessment to the City or Township Board of Equalization, and the deadline is the local board of equalization meeting in April. Each county below lists its own date, how to file and who hears the appeal. Sale prices are public record here, so recent sales of similar homes are the main evidence of market value.
Data as of 20 Oct 2026 · 53 counties, state and county recordsHow appeals work in North Dakota
| Rule | What applies |
|---|---|
| What you argue | Market value as of February 1 of the tax year (NDCC 57-02-11(1)); uniformity is also recognized (NDCC 57-11-03; 57-23-04(1)(h)) |
| How homes are assessed | 50% of market value for homes. Assessed valuation is 50% of true and full value (NDCC 57-02-01(3)); residential taxable valuation is 9% of assessed (NDCC 57-02-27), i.e. 4.5% of true and full value. |
| Deadline | Appear or write during the local board’s session: city boards meet within the first fifteen days of April (NDCC 57-11-01), township boards in April (57-09-01); then the county board in the first ten days of June (57-12-01). |
| First appeal to | City or Township Board of Equalization |
| What the notice shows | Market value as “True & Full Value”. Mails: Every parcel, at least 15 days before the local board of equalization meets in April (NDCC 57-02-53 as amended 2025) |
| Sale prices public | Yes |
| Statutes | Grounds: NDCC 57-11-04, 57-12-05, 57-02-01(17). Filing: NDCC 57-11-04, 57-09-01, 57-12-06. |
More: how to read your notice · what a ratio is · evidence that works · deadlines in every state
Every North Dakota county
| County | Deadline | Appeal rate | Lowered | Coverage |
|---|---|---|---|---|
| Cass County | Not yet published | — | — | Scan from recent sales |
| Burleigh County | Not yet published | — | — | Scan from recent sales |
| Grand Forks County | Not yet published | — | — | Scan from recent sales |
| Ward County | Not yet published | — | — | Scan from recent sales |
| Williams County | Not yet published | — | — | Scan from recent sales |
| Morton County | Not yet published | — | — | Scan from recent sales |
| Stark County | Not yet published | — | — | Scan from recent sales |
| Stutsman County | Not yet published | — | — | Scan from recent sales |
| Richland County | Not yet published | — | — | Scan from recent sales |
| McKenzie County | Not yet published | — | — | Scan from recent sales |
| Rolette County | Not yet published | — | — | Scan from recent sales |
| Ramsey County | Not yet published | — | — | Scan from recent sales |
| Barnes County | Not yet published | — | — | Scan from recent sales |
| Walsh County | Not yet published | — | — | Scan from recent sales |
| McLean County | Not yet published | — | — | Scan from recent sales |
| Mountrail County | Not yet published | — | — | Scan from recent sales |
| Mercer County | Not yet published | — | — | Scan from recent sales |
| Traill County | Not yet published | — | — | Scan from recent sales |
| Pembina County | Not yet published | — | — | Scan from recent sales |
| Bottineau County | Not yet published | — | — | Scan from recent sales |
| Benson County | Not yet published | — | — | Scan from recent sales |
| Ransom County | Not yet published | — | — | Scan from recent sales |
| McHenry County | Not yet published | — | — | Scan from recent sales |
| Dickey County | Not yet published | — | — | Scan from recent sales |
| LaMoure County | Not yet published | — | — | Scan from recent sales |
| Dunn County | Not yet published | — | — | Scan from recent sales |
| Pierce County | Not yet published | — | — | Scan from recent sales |
| Wells County | Not yet published | — | — | Scan from recent sales |
| Sioux County | Not yet published | — | — | Scan from recent sales |
| Sargent County | Not yet published | — | — | Scan from recent sales |
| Cavalier County | Not yet published | — | — | Scan from recent sales |
| Foster County | Not yet published | — | — | Scan from recent sales |
| Emmons County | Not yet published | — | — | Scan from recent sales |
| Nelson County | Not yet published | — | — | Scan from recent sales |
| Bowman County | Not yet published | — | — | Scan from recent sales |
| McIntosh County | Not yet published | — | — | Scan from recent sales |
| Hettinger County | Not yet published | — | — | Scan from recent sales |
| Renville County | Not yet published | — | — | Scan from recent sales |
| Kidder County | Not yet published | — | — | Scan from recent sales |
| Eddy County | Not yet published | — | — | Scan from recent sales |
| Grant County | Not yet published | — | — | Scan from recent sales |
| Griggs County | Not yet published | — | — | Scan from recent sales |
| Burke County | Not yet published | — | — | Scan from recent sales |
| Adams County | Not yet published | — | — | Scan from recent sales |
| Divide County | Not yet published | — | — | Scan from recent sales |
| Towner County | Not yet published | — | — | Scan from recent sales |
| Oliver County | Not yet published | — | — | Scan from recent sales |
| Logan County | Not yet published | — | — | Scan from recent sales |
| Golden Valley County | Not yet published | — | — | Scan from recent sales |
| Steele County | Not yet published | — | — | Scan from recent sales |
| Sheridan County | Not yet published | — | — | Scan from recent sales |
| Billings County | Not yet published | — | — | Scan from recent sales |
| Slope County | Not yet published | — | — | Scan from recent sales |
North Dakota questions
When is the property tax appeal deadline in North Dakota?
Appear or write during the local board’s session: city boards meet within the first fifteen days of April (NDCC 57-11-01), township boards in April (57-09-01); then the county board in the first ten days of June (57-12-01). Counties publish the exact date, and most notices print it.
Who hears a property tax appeal in North Dakota?
The City or Township Board of Equalization hears the first appeal (NDCC 57-11-04, 57-09-01, 57-12-06).
How is a home assessed in North Dakota?
At 50% of market value for homes, valued as of February 1 of the tax year (NDCC 57-02-11(1)).
What does a North Dakota assessment notice show?
The market value, labeled “True & Full Value”. Notices mail: Every parcel, at least 15 days before the local board of equalization meets in April (NDCC 57-02-53 as amended 2025).
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- NDCC ch. 57-02 (definitions, 57-02-11, 57-02-27, 57-02-53)
- NDCC ch. 57-09 (township board of equalization)
- NDCC ch. 57-11 (city board of equalization)
- NDCC ch. 57-12 (county board of equalization)
- NDCC ch. 57-13 (State Board of Equalization)
- NDCC ch. 57-23 (abatement)
- NDCC ch. 11-18 (consideration on face of deed, 11-18-02.2)
- 2025 Session Laws, taxes (HB 1176 amending 57-02-53)
- ND Tax Commissioner, resources for assessors (2017 change to consideration statements)
- City of Bismarck sample notice (form 24743)
- Each county’s own appeal instructions and notices, read on the date shown on each county page.
- U.S. Census Bureau, county population estimates (2024).