Assessment Information

 

Assessment Process

The property assessment process in Morton County ensures fair and accurate valuation of all taxable property. Here's what you need to know:

  • All real property is subject to taxation, unless expressly exempted by law (see NDCC 57-02-08).
  • All property is valued according to its value on February 1st of each year.
  • For residential and commercial property are assessed at market value.
  • For agricultural value, see our Valuation of Agricultural Lands guide.

 

Assessment Zones

Morton County is divided into ten zones to ensure each property is reassessed at least once every decade:

Morton County Assessment Zones

Property owners in the current reassessment zone will receive letters offering either an appointment with an assessor or the option to complete and return a property detail sheet.

 

 

Assessment Review Process

  1. The assessor must notify property owners of valuation increases exceeding 10% change in True and Full Value.
  2. City or township boards of equalization review assessment in April.
  3. The Morton County Board of Equalization reviews all assessments for the county in early June.
  4. The State Board of Equalization conducts a final review in August.

Property owners may appeal their assessment at these boards of equalization.

 

Property Tax Distribution

While Morton County collects all property taxes, it distributes portions to other taxing entities like cities and school districts. Each entity's tax collection is limited by their budget and North Dakota Century Code maximums.

 

Here's a breakdown of the Morton County Property tax levy and distribution for rural residents within the Mandan School District (other school districts will vary on the portion of the tax levy for the school system):

Property Tax Graphs

 

Tax Exemptions and Credits

Various exemptions and credits are available, including:

  • Exemptions for homes owned by blind or disabled persons.
  • Credits for veterans with 50%+ disability.
  • Credits for property owners age 65+ or permanently disabled.
  • Primary Residence Credit (apply annually from January to March).
  • Exemptions for certain energy and pollution control systems.
  • Exemptions for charitable, religious, and some non-profit organizations.
  • Exemptions for farm residences of bona fide farmers (apply by May 31 annually)

For a complete list, see NDCC 57-02-08 or contact the Morton County Tax Director.

 

Appealing Your Assessment

If you believe your assessment is excessive, please contact your assessor immediately and request a review.

 

If this does not resolve your concerns, you can:

  1. Appeal at your local equalization meetings for the current year's valuation, and/or
  2. File an abatement for current and previous years (deadline: November 1st two years following the tax billing)

With either approach, the burden of proof is on the applicant to demonstrate incorrect valuation.

In either case, the burden of proof falls upon the applicant to show that the valuation is incorrect.

For more information or to download the abatement application form, visit the State Tax Commissioner or contact our office.