Property Assessment

The Office of the State Tax Commissioner oversees the valuation of real property in the state of North Dakota; they use a sales ratio analysis to determine if a jurisdiction is maintaining their property valuations at market.

Market is the price most buyers would pay for a given property in its present location and condition. The Assessment Department uses a Computer Assisted Mass Appraisal (CAMA) program to aid in the valuation process. Through the use of the program and updated property records we strive to value each property as fairly and equitably as possible.

Assessment Date

February 1 is the official assessment date for each assessment year. This means that the value set of every property in a given year is based on the condition and state of that property on this date.