Updated October 2026
You contest a North Dakota property tax assessment by checking your assessor's numbers, talking to the assessor first, and then appealing through the boards of equalization, which start locally in spring (usually April), move to the county board in June, and end with the State Board in August. If you own in Williston, Watford City, or anywhere in Williams or McKenzie County, the work that wins an appeal happens months before those meetings, which is why October is a smart time to start.
Out here, assessments do not always keep pace with the market in either direction, so a home or building bought near the 2008 to 2014 boom peak can carry a number that no longer matches what it would sell for today.
Start here
How do I know if my North Dakota property assessment is too high?
Pull your assessment and read it line by line. Look at the estimated market value and how it moved from last year, then check the basics: square footage, bedrooms and baths, lot size, garage, finished basement area, and any condition notes. Errors in basic facts, like an unfinished basement listed as finished, are the easiest problems to fix and often get corrected with a single call.
Then compare the value to reality. If three similar homes near you sold for well under your assessed value in the past year, you have a reason to ask for a review. Online estimates are a weak tool for this, and I walked through why in my post on how accurate online home value estimates are in North Dakota. Use real closed sales, not an app.
What this means for you
Check the facts on the record first. A wrong square footage number is free money, and it needs no hearing.
Go deeper
Send me your address and I will pull recent comparable sales and tell you honestly whether I think you have a case. Request your comparable sales at provenrealtynd.com.
Build your case
What evidence do I need to appeal my property taxes in Williams or McKenzie County?
An appeal is strongest when it rests on facts, so build your file before you contact anyone. At Proven Realty, this is the part clients tell me they underestimated.
| Evidence | What it proves |
|---|---|
| Recent comparable sales | Similar homes near you sold for less than your assessed value. |
| Photos of condition problems | Foundation cracks, an aging roof, or old mechanicals the assessor may not know about. |
| Your purchase price and appraisal | If you bought recently, this is strong evidence of market value. |
| Property record card errors | Wrong size, features, or finished areas. |
Here is an illustration, not a real case: if your home is assessed at $340,000 but three similar homes nearby sold between $300,000 and $315,000, that gap is a reasonable basis to ask for a review.
My read: one clean page with three comparable sales and four photos beats a long argument every time. After more than 1,400 closings in this market, I can tell you the people who win reviews are brief, organized, and courteous.
What this means for you
Gather evidence now, while the sales are fresh and winter has not hidden your roof and foundation.
The process
What are the steps to appeal a property tax assessment in North Dakota?
Talk to the assessor first. Bring your evidence, ask how the value was determined, and point out any errors. Assessors would rather correct a mistake early than send it to a board, and many disagreements end right there.
If that does not resolve it, North Dakota uses boards of equalization, and you should start at the local level because skipping a step can limit your options later.
| Step | Typical timing |
|---|---|
| Assessor conversation | Any time before the boards meet |
| City or township board of equalization | Usually April |
| County board of equalization | Usually June |
| State Board of Equalization | Usually August |
Dates and procedures vary, so confirm this year's schedule with the Williams County or McKenzie County assessor, and see the North Dakota Office of State Tax Commissioner for the state's property tax information. At the hearing, be brief, present your comparable sales and photos, state the value you believe is fair, and stay factual.
What this means for you
Put the spring dates on your calendar now and confirm them with your county. Missing a step is the most avoidable way to lose an appeal.
Beyond the appeal
Are there other ways to lower my North Dakota property tax bill?
Yes, and some are easier than an appeal. North Dakota offers a primary residence property tax credit for owner-occupied homes, so verify the current amount with your county and make sure you applied. There are also programs for seniors, disabled veterans, and some homeowners with limited income. Ask the assessor's office which ones you may qualify for.
If your case is complex or involves significant value, a short consultation with a real estate attorney or tax professional can pay for itself. For investors and owners of commercial or land parcels, the same appeal path applies, and the evidence is often income, comparable commercial sales, or vacancy.
What this means for you
Claim every credit you qualify for before you spend time on a hearing.
The bigger picture
Why does my Williston assessment matter when I sell or buy?
Taxes are part of what a buyer pays for, and an inflated assessment is a cost that follows the property to the next owner. When I price a listing, I look at what the buyer will actually carry each year, not only the purchase price. My breakdown of what drives North Dakota property prices shows how many moving parts feed into value, and the guide to buying a property in North Dakota covers how taxes sit alongside the other ownership costs.
What this means for you
A fair assessment helps you now and makes your property easier to sell later.
Quick answers
North Dakota property tax appeal: your questions answered
When can I appeal my property assessment in North Dakota?
The formal process typically begins with the city or township board of equalization in the spring, usually April, then the county board in June and the State Board in August. Confirm exact dates with your county assessor.
Do I have to talk to the assessor before filing an appeal?
It is not the only path, but it is the smartest first step. Many errors are corrected with a conversation, and it shows the board you tried to resolve it.
What is the easiest property assessment error to fix?
Wrong basic facts, such as square footage, finished basement area, or bedroom count. Bring a photo or floor plan and ask for the record to be corrected.
Can a real estate agent help with a property tax appeal?
Yes, with comparable sales. An agent can pull recent closed sales near you, which is the core evidence in most appeals. For legal or tax questions, use an attorney or tax professional.
Does buying at a boom-era price affect my assessment?
It can. Assessments do not always keep pace with the market, so a value tied to the 2008 to 2014 peak may no longer match what similar properties sell for today. Check it each year.
Does this apply to commercial property and land?
The same board process applies, but the evidence changes. Expect to rely on commercial comparable sales, income, and vacancy rather than home comps.
Your assessment is a number somebody estimated, and numbers can be wrong. Checking it takes little time and can save real money over the years you own the property.
I have sold property here through the boom and the slowdown, and the owners who stay on top of the basics tend to come out ahead.
EP
Proven Realty brokered by eXp
Wondering what your property would sell for today?
I will run the numbers with you, no strings attached.
Talk to ErikAbout the author
Erik Peterson is the broker/owner of Proven Realty, brokered by eXp Realty, in Williston, North Dakota. He is a 4x eXp ICON award winner and Institutional Investment Services Certified, and works across residential, commercial, industrial, and land transactions in Western North Dakota.
