North Dakota Property Tax Appeal Guide
Deadline varies by county — check your county's appraisal district.
| Deadline | Sequential boards of equalization. First appeal the assessor's valuation to the local board of equalization: township boards meet within the month of April and city boards meet within the first 15 days of April. Continue to the county board of equalization, which meets during the first 10 days of June. The final step is the State Board of Equalization, which meets the second Tuesday in August and may reduce an assessment only if the owner has appealed to BOTH the local and county boards. Exact local-board meeting dates vary by jurisdiction and are not a single statewide calendar date. — N.D.C.C. §57-09-04 (township board, April); N.D.C.C. §57-11-03 (city board, first 15 days April); N.D.C.C. §57-12-04 (county board, first 10 days June) |
|---|---|
| Appeal body | local, county, and State Boards of Equalization (Board of Equalization) |
| Can value increase | No |
How to Appeal in North Dakota
File your appeal with your county's Board of Equalization by the deadline above. Contact your local county assessor's office for the specific portal or form required in your county.
If your appeal is denied, escalation options include: Contact the local assessor before April 1 to question the valuation informally → Local board of equalization — township board (meets within the month of April) or city board (meets within the first 15 days of April) → County board of equalization (meets during the first 10 days of June) → State Board of Equalization (meets the second Tuesday in August; may reduce only if the owner appealed to both the local and county boards; its decision is final) → Alternative track — application for abatement or refund to the board of county commissioners (filed with the county auditor on or before November 1 of the year following the year the tax becomes delinquent) under N.D.C.C. ch. 57-23 → Appeal of a denied abatement application to district court, as provided by law (N.D.C.C. §57-23-04(3), §57-23-08).