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, 2009 to file for the 2007 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.