State Board of Equalization

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The State Board of Equalization (SBOE) examines, compares, and equalizes assessments of property to provide equal assessments at the true and full value of similar taxable property throughout the state. The board also reviews new and expanding business income tax incentives.

State Board Of Equalization Members

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SBOE Meetings

SBOE meets the first Thursday of the month. The board also meets each year on the second Tuesday in July to assess all centrally assessed properties and the second Tuesday in August to review locally assessed properties.

All meetings are open to the public. Dates are included in scrolling list - Upcoming Public Meetings.

Testimony is usually offered regarding:

  • Applications for Income Tax Exemptions for New and Expanding Businesses
  • Equalization of Locally Assessed Property
  • Protests of Assessments of Locally Assessed Property
  • Valuation of Railroad and Public Utility Property
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Centrally Assessed Properties

SBOE holds a hearing for the valuation of railroad and utility property the second Tuesday in July. The board receives testimony from representatives of companies concerning the tentative assessment of their North Dakota property.

Locally Assessed Properties

SBOE also meets on the second Tuesday in August to examine and compare the returns of the assessment of taxable property as submitted by North Dakota counties. This is locally assessed property. The board equalizes the property so that all assessments of similar taxable property are uniform and equal throughout the state. During this meeting, tax directors or other representatives from a county will speak, along with city representatives. Individual taxpayers who would like to appeal an assessment may also speak and present written material or photographs.

More information regarding the Locally Assessed meeting of the State Board of Equalization is available on the Locally Assessed Property page.

New and Expanding Business Exemption

An applicant for an income tax exemption for new and expanding businesses will receive a letter stating the date and time of the meeting the State Board of Equalization will consider the application. It is recommended that the applicant attend the meeting in person or virtually.

File an Appeal

To file a property tax appeal, please contact our Property Tax division by email at propertytax@nd.gov or call 701-328-3127. When you file an appeal, you will need to complete a questionnaire and submit other evidence. 

More information is available in the Property Tax Assessment Process handout.

Proceedings of the State Board - Minutes