Director of Tax Equalization
P.O. Box 263
Carson, ND 58529
Phone: (701) 622-3311
Fax: (701) 622-3005
Office Hours: Monday - Friday
8:00 a.m. - 4:00 p.m.
The Director of Equalization office oversees the property tax assessment function for Grant County. In addition to assisting the public, we advise the Grant County Commission concerning valuation, taxation, and assessment issues. We also administer the mobile home tax collection function.
This page contains information about the Assessment Process, Exemptions, Homestead Credit, Mobile Homes, and Appeals.
For information and applications to Individual Property Tax Credits (listed below) Click HERE:
Disabled Veteran's Property Tax Credit
Homestead Property Tax Credit and Renter's Refund
Farm Residence Exemption
Additional Property Tax Exemption
All real property is subject to taxation, unless expressly exempted by law. The appraisal process begins with identifying, listing, and valuing all real property located within Grant County. The appraisal process is a systematic and logical method of collecting, analyzing and processing data into an estimate of value. An appraisal is an estimate of value of an adequately described property on a specific date.
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, True and Full Value can also be referred to as market value. It is the value most people would likely pay for a given property in its present condition. For agricultural value, True and Full Value 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. In April of each year, the assessor's assessments are reviewed by the city or 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 ensures that everyone shares equitably in the total burden of property by the fair and accurate valuation of property within the county. Although the assessor's valuation on the property does not determine the total amount of taxes paid, it does affect the uniform distribution of the property tax burden.
The Tax Director's Office also monitors sales of property to conduct statistical studies for assessment accuracy and assessment equality. Majority of the sales information is available to the public.
Disabled Veteran Exemption- A disabled Veteran of the United States Armed Forces with an armed forces service-connected disability of fifty percent or greater, who was discharged under honorable conditions or who has been retired from the armed forces of the United States, or the non remarried surviving spouse if the disabled veteran is deceased, is eligible for a credit applied against the first one hundred twenty thousand dollars of true and full valuation of the fixtures, buildings, and improvements of the person's homestead equal to the percentage of the disable veteran's disability compensation rating for service- connected disabilities as certified by the department of veterans affairs for the purpose of applying for a property tax exemption.
If two disabled veterans are married to each other and living together, their combined credits may not exceed one hundred percent of the one hundred twenty thousand dollars of true and full value.
When applying for the cred for the first time, the disabled veteran or the non remarried spouse will file a copy of their DD214 showing the veteran's honorable discharge from active military service. Provide a certificate form the Department of Veterans Affairs certifying to the percentage of service-connected disability.
When requested to do so a person shall furnish to the assessment official any information that changes the status of the service-connected disability.
Permanently and Totally Disabled Persons Permanently Confined to Use of a Wheelchair- "Permanently Confined to use of a wheelchair" means "that the person cannot walk with the assistance of crutches or any other device and will never be able to do so and that a physician.. has so certified." The same reduction is assessed valuation applies whether the homestead is owned by the spouse or jointly owned by the person's non remarried surviving spouse. Income and assets are not considered in determining eligibility. The exemption does not reduce liability for special assessments.
Residential homes owned by the blind person and their spouse shall also be exempt within the limits of this subsection as long as the blind person resides in the home. A blind person shall be defined as one who is totally blind, has visual acuity of not more than 20/200 in the better eye with correction, or whose vision is limited in the field so that the widest diameter subtends and angle no greater than twenty degrees. When claiming the exemption for the first time this office requires a letter form an ophthalmologist.
Farm Buildings Exemption- Farm buildings and improvements located on agricultural lands are exempt from taxation provided they are used as part of a farm plant. A residence is exempt if is is situated on a farm and is occupied or used by an individual who is a farmer. It need not be owned by the farmer. The term farm means a single tract or contiguous tracts of agricultural land containing a minimum of 10 acres which are normally used for farming or ranching. The term farmer means an individual who normally devotes the major portions of the individual's time to the activities of producing manufactured products of the soil, poultry, livestock, or dairy products. The farmer and spouse, if married, must have received more than fifty percent of their combined annual net income from farming activities in any one year of the three preceding calendar years, whether one or both are farmers. The exemption also includes an individual who is a retired farmer or beginning farmer.
Personal Property Exemption- Generally speaking, most personal property is exempt.
The Exemptions listed above are not all inclusive. Most exemptions are listed in the NDCC 57-02-08. Please contact Grant County Director of Equalization for additional information and application forms. Additional information is available at the website for the State Tax Commissioner.
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 $26,000 or less (including Social Security and pensions) and assets of $75,000 or less (excluding the first unencumbered $100,000 value of homestead). The applicant must reside on and have an interest in the property for which the credit is claimed.
|If your income is||Taxable value is reduced by||Max reduction of taxable value||Max reduction of true and full value|
commissioner and furnished by the county director of tax equalization and must contain the necessary information to carry out the provisions of this chapter. A mobile home tax permit may not be issued unless the owner pays the tax and any penalties in full to the county treasurer. Upon payment of the tax, a mobile home tax permit must be issued to the owner of the mobile home. The tax permit is valid throughout the state for the mobile home during the period for which it was issued."
All mobile home owners are required to register their mobile home. Registration forms are available through this office, after you have received a registration form you have 10 days to return the completed form.
Examples and chart for Park Model RV (house trailer), Trailer / Travel Trailer (housetrailer), Mobile Home / Manufactured Home, and Motor Home can be found here.
Owned & used as a residence of a non resident while on active military duty
Owned & used as residence of disabled veteran or non remarried surviving spouse (the disability percentage has to be 50% or greater)
Owned & used as residence of totally & permanently disabled person or non remarried surviving spouse
Owned & used as residence of a blind person
Owned & used as residence by homestead credit applicant
Trailer with current travel trailer license
Park model trailer
Farm residence (permanently attached to the ground)
Structure permanently attached to a foundation (the owner of the mobile home and the land have to be the same). Structure is then taxed as Real Estate.
Structure owned by mobile home dealer for resale
January 10th is when the mobile home taxes are due
If paid in full by February 15th there is a 5% discount
March 1st the taxes become delinquent
Taxes are due within 10 days after a mobile home is purchased or first moved into North Dakota
The treasurer allows a 5% discount if the taxes are paid in full within 30 days after purchase date or date moved into North Dakota
The tax becomes delinquent if not paid within 40 days and is subject to a 1% and a 1/2% interest for each full and fractional month of delay
If your mobile home taxes are $40.00 or more, they may be paid in two installments;
Delinquent on March 1st
Subject to 2% penalty and additional 2% penalty added on April 1, May 1, and June 1
Delinquent on July 1st
Subject to 2% penalty, additional 2%penalty added on August 1, Sept. 1, and October 1
Taxes may be prorated if the mobile home is acquired or first moved into North Dakota during the calendar year.
Mobile home taxes are paid for in advance, which means that they are paid for the current year.
Failure to pay your mobile home taxes can result in the loss of your home.
In October a list of delinquent mobile home tax owners is brought over to the sheriff's department.
Collection of delinquent taxes is then made by the sheriff who gives the owners a warning.
Usually in December, if there are any mobile homes with delinquent taxes, these mobile homes are up for auction.
Before a moving permit can be issued the mobile home taxes need to be paid in full.
A moving permit is required whether you are moving your mobile home within Grant County or out of Grant County.
The display of the permit must be on the rear of the mobile home during transport to the new location, even if the mobile home is exempt from taxes.
A fine of $10,000 - $500.00 will be imposed if these provisions are violated.
Assessment or tax invalid, inequitable or unjust
Error made in entry, description, valuation, extension of tax
Improvement did not exist on assessment date (February 1st)
Applicant had no interest in property on assessment date
Property is exempt
Taxes erroneously paid
Property assessed/taxed more than once in year
Building destroyed/damaged by fire, flood, or tornado
Homestead credit application filed after State Board of Equalization
Payment of tax under protest