Resources for Assessors

Medium
Education

The Office of State Tax Commissioner works with other assessing organizations to coordinate training and resources for assessors - local government officials who determine the value of property for taxation purposes. 

Assessor Training Opportunities


Assessment Officials

A listing of assessors in North Dakota is available, along with the certification type and continuing education hours earned for each assessor. 

Assessor Lookup

Property Tax Guidelines

Our property tax guidelines are included in our listing of all guidelines:

Property Tax Guidelines

Property Record

Assessment officials are required to keep an individual property record for each parcel of taxable property. The records may be in electronic or paper form and must include certain information. The Office of State Tax Commissioner has prepared property record forms to help local assessment officials with this task. Print these records for your use.

All property records, whether electronic or paper, should contain certain information in order to provide documentation of data affecting property valuation and to provide consistency throughout a jurisdiction whether the jurisdiction is a township, city, or county.

All property records must contain the following:

  • Parcel Identification Number
  • Property Classification
  • Legal Description
  • Application of Exemption and Type
  • Property Owner Name
  • Property Owner Address
  • In addition:
All RESIDENTIAL property
records must contain the following:
All COMMERCIAL property
records must contain the following:
All AGRICULTURAL property
records must contain the following:
  • Building Story Description
  • Building Occupancy
  • Property Address
  • Residential Land &
    Building Value
  • Building Age
  • Parcel Size
  • Building Sketch and Photograph
  • Building Size
  • Building Story Description
  • Building Occupancy
  • Property Address
  • Commercial Land &
    Building Value
  • Building Age
  • Parcel Size
  • Building Sketch and Photograph
  • Building Size 
  • Total Agricultural Acres
  • Exempt Agricultural Acres
  • Agricultural Land Value
  • Taxable Agricultural Acres

 

Agricultural Land Assessment & Valuation
Sales Information
Confidential Sales

The state law regarding confidential sales, N.D.C.C. § 11-18-02.2, was amended in 2017 and confidential statements of full consideration are no longer filled with the State Board of Equalization. A list of sales submitted prior to 2017 is available in the below spreadsheet. 

Confidential Sales Spreadsheet