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.
Assessment officials are required to take online courses through the International Association of Assessing Officers (IAAO) to obtain certification. Pre-authorized substitutions may be used for certain courses.
Assessment Officials Certification Brochure
New Assessor Course
The North Dakota Association of Assessing Officers and The North Dakota Office of State Tax Commissioner Present Fall Course 202 - Agricultural Land Valuation.
The course runs from November 16, 2026 through November 20, 2026. Instruction includes methods for effectively using the detailed soils survey, GIS, and computerized spreadsheets to calculate agricultural land values for assessment purposes according to the provisions of North Dakota Century Code § 57-02-27.2. It also includes implementation of the agricultural land valuation process. Please fill out the online pre-registration form to sign up.
Assessor Official Education Courses
To earn Class 1 Certification, assessors must successfully complete 180 hours of instruction as follows:
- 50 Hours Online Instruction - IAAO
- 801 - Site Analysis
- 802 - Introduction to Cost Approach to Value
- 803 - Introduction to the Sales Comparison Approach
- 804 - Introduction to the Income Approach to Value
- 805 - Mass Appraisal of Residential Property
- 30 Hours Instruction - Course 101 - IAAO Fundamentals of Real Property Appraisal
- 30 Hours Instruction - Course 102 - IAAO Income Approach to Valuation Course
- 30 Hours Instruction - Course 300 - IAAO Fundamentals of Mass Appraisal
- 30 Hours Classroom Instruction - Course 202 - Office of State Commissioner - Agricultural Land Valuation
- 10 Hours Self-Guided Instruction on Prescribed Forms, Abstracts and Sales Ratio - Office of State Commissioner
Requires 20 hours of continuing education during term to certificate. NDCC 57-02-01.1-6
To earn Class 2 Certification, assessors must successfully complete 80 hours of instruction as follows:
- 40 Hours Online Instruction - IAAO
- 801 - Site Analysis
- 802 - Introduction to Cost Approach to Value
- 803 - Introduction to the Sales Comparison Approach
- 804 - Introduction to the Income Approach to Value
- 10 Hours Self-Guided Instruction -Agricultural Land Valuation through the North Dakota Office of State Tax Commissioner
- 30 Hours Instruction - Course 101- IAAO - Fundamentals of Real Property Appraisal -OR- 30 Hours Instruction - Course 102 - IAAO Income Approach to Valuation Course
Requires 10 hours of continuing education during term to certificate. NDCC 57-02-01.1-7
Courses will be held according to the following schedule. Dates and locations are updated as they are confirmed. Registration will be available here when courses are open.
Upcoming Course Schedule
- Fall 2026 - 202 - Agricultural Land Valuation - November 16 - 20, 2026
- Location: North Dakota State Library - Top Floor
604 E. Boulevard Ave.
Bismarck, ND 58505
- Location: North Dakota State Library - Top Floor
- Spring 2027 - 300 IAAO - Fundamentals of Mass Appraisal - May 3 - 7, 2027
- Location: North Dakota State Library - Top Floor
604 E. Boulevard Ave.
Bismarck, ND 58505
- Location: North Dakota State Library - Top Floor
- Fall 2027 - 101 IAAO - Fundamentals of Real Property Appraisal - November 15 - 19, 2027
- Location: North Dakota State Library - Top Floor
604 E. Boulevard Ave.
Bismarck, ND 58505
- Location: North Dakota State Library - Top Floor
- Spring 2028 - 102 IAAO - Income Approach to Valuation - May 1 - 5, 2028
- Location: North Dakota State Library - Top Floor
604 E. Boulevard Ave.
Bismarck, ND 58505
- Location: North Dakota State Library - Top Floor
- Fall 2028 - 202 - Agricultural Land Valuation - November 13 - 17, 2028
- Location: North Dakota State Library - Top Floor
604 E. Boulevard Ave.
Bismarck, ND 58505
- Location: North Dakota State Library - Top Floor
Recertification Exams
After completing the above needed courses, you’ll receive a code to take the required test online.
Additional Education Resources
The Office of State Tax Commissioner partners with the North Dakota Association of Counties to offer a monthly Property Tax webinar called, Got 15?! The 15-minute webinar is free and available to all each month. Visit the North Dakota Association of Counties to find the schedule of upcoming webinars and register: