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Bowman County Tax Equalization Office
The function of the Equalization Office is to annually value all taxable property in Bowman County at its full and true value. This function is necessary because in North Dakota, market value is the basis for distributing the dollars spent for local government services such as roads, law enforcement, education, etc. The Equalization office is responsible for determining the taxable valuations of all parcels and for the administration of various tax programs.
Monday -Thursday 7:30 am to 12:00 pm & 12:30 pm to 4:30 pm MT
Friday 7:30 am to 12:00 pm MT
(Closed on Legal Holidays)
The property tax is an ad valorem tax, that is, a tax based upon value. It’s the primary means by which local government pays for services it provides, such as police and fire protection, schools, roads, parks, courts, etc. It involves two separate functions, the assessment function and the budget function. After these functions are completed, the county auditor calculates the appropriate mill rate and that rate is applied to each taxable property to determine the property tax.
The assessor is responsible for discovering, listing and valuing all taxable property. All real property is subject to taxation, unless expressly exempted by law. All property is valued according to its value on February 1st of each year. All real property is valued at True and Full Value. For residential and commercial property, this equals market value. For agricultural value, it equals its productivity value as defined by North Dakota statute.
The assessor must notify property owners when the valuation increases more than 10% of True and Full Value and $3000 or more. In April of each year, the assessor’s assessments are reviewed by the City and Township Boards of Equalization. Within the first ten (10) days of June, the county reviews the assessments of cities and townships. During August of each year, the State Board of Equalization reviews the assessments as finalized by the various counties.
The assessor, by the fair and accurate valuation of property, ensures that everyone shares equitably in the total burden of property taxation.
Appealing Your Assessment
If you feel that your property assessment is excessive and does not represent the True and Full value, You should contact your assessor immediately and ask that your assessment be reviewed.
If you and the assessor cannot agree on a proper assessment, then you may appeal in two different manners. If the current year valuation is at issue, then you may appeal by attending the various equalization meetings. In order to be heard before the State Board of Equalization, you must have appeared before the Local and County Boards of Equalization.
You may also file an Abatement Application on your property for current and previous years relief. You must file by November 1st of the year following the year the tax becomes delinquent. In other words, you must file by November 1st, 2014 to file for the 2012 assessment. Additional information on the program is also available through the link to the State Tax Commissioner's Office
In either case, the burden of proof falls upon the applicant to show that the valuation is incorrect. Therefore, the applicant would need to present information showing that the assessment is not correct.
Please note that as of January 1, 2014 Bowman County Commissioners will no longer accept applications for property tax exemptions on residential and commercial retail new construction or improvements to residential or commercial property in the county, outside city limits. Only businesses in the primary sector, as defined by state law, are eligible for an exemption in the county.
Please note that this does not apply to any city jurisdiction. Please contact this office or each specific city jurisdiction if you have any questions.
Homes owned and occupied by persons who are blind, disabled, or meet certain Veterans requirements may be eligible for exemption. Charitable, religious, and certain non-profit organization property may be entitled to exemption. Please contact the Bowman County Director of Equalization Office for additional information. Farm structures are generally exempt. Farm residences occupied by bona fide farmers are also exempt, subject to additional tests.
Homestead Credit Program
Homeowners who are 65 years of age or older or who are permanently and totally disabled may be entitled to a property tax credit. Qualifications include an annual income less medical expenses of $42,000 or less (including Social Security and pensions) and assets of $500,000 or less (including the value of the homestead). The applicant may receive a credit up to $4,500 in taxable value of the homestead.
For additional information and applications, please contact the Bowman County Director of Equalization Office.
Renters may also be entitled to a rent refund under this program. Renters apply to the Office of State Tax Commissioner for this refund. Additional information on the program is also available through the link to the State Tax Commissioners Office.