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ND Property Tax

The function of the Tax Director is to annually value all taxable property in Hettinger County at its full and true value. This function is necessary because in North Dakota, market value is the basis for distributing the dollars spent for local government services such as roads, law enforcement, education, etc. The Director is responsible for determining the taxable valuations of all parcels and for the administration of various tax programs.

Locally Assessed Property

All real property, unless specifically exempted, is subject to property tax. The tax is due January 1 of each year following the year of assessment and is payable without penalty until March 1. A 5% discount is allowed for taxes paid in full by February 15. A mobile home used as a residence or business is subject to tax if it is 27 or more feet long or is attached to utility services. The tax is due January 10 of the year of assessment or ten days after the home is purchased or first moved into this state. A 5% discount is allowed for taxes paid in full by February 15 or within 30 days after the mobile home is purchased or moved into this state. The county determines and collects real property and mobile home taxes and distributes the revenue to the county, cities, townships, school districts, and other taxing districts.

Centrally Assessed Property

The State Board of Equalization values railroads, investor-owned public utilities, pipelines, and airlines for property tax purposes. The valuations of railroads, pipelines, and utilities are certified to the counties, and the counties determine and collect the tax at the same rates and at the same time as locally assessed property. The State Tax Commissioner collects airline taxes and distributes them to the airports where the airlines make regularly scheduled landings.

Assessment Process

 The property tax is an ad valorem tax, that is, a tax based upon value. It’s the primary means by which local government pays for services it provides, such as police and fire protection, schools, roads, parks, courts, etc. It involves two separate functions, the assessment function and the budget function. After these functions are completed, the county auditor calculates the appropriate mill rate and that rate is applied to each taxable property to determine the property tax.

The assessor is responsible for discovering, listing and valuing all taxable property. All real property is subject to taxation, unless expressly exempted by law. All property is valued according to its value on February 1st of each year. All real property is valued at True and Full Value. For residential and commercial property, this equals market value. For agricultural value, it equals its productivity value as defined by North Dakota statute.

The assessor must notify property owners when the valuation increases more than 10% of True and Full Value. In April of each year, the assessor’s assessments are reviewed by the city or township boards of equalization. Within the first ten (10) days of June, the county reviews the assessments of cities and townships. During August of each year, the State Board of Equalization reviews the assessments as finalized by the various counties.

The assessor, by the fair and accurate valuation of property, ensures that everyone shares equitably in the total burden of property taxation.