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,
2007 to file for the 2005 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 at http://www.nd.gov/tax
pages 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.