The Tax Equalization Office Assess Values of:
- Agricultural Land by Detailed Soils Data & PI determined by NRCS & NDSU (not by local sales)
- Residential Land & Structures by both Field Inspections & Sales Analysis Approach
- Commercial Land & Structures by both Field Inspections & Sales Analysis Approach
The Auditor's Office Obtains:
- All the Budgeting Entities' Budgets for the Year
- The Total Assessed Values for Each District of Each of the Budgeting Entities
- Divides that Out to Determine Each Mill Levy to be applied.
The Treasurer's Office Obtains:
- The Mill Levy's from the Auditor and the Property Values from Tax Equalization in order to calculate every tax statement.
- This Department issues and collects these bills.
View Property Card and Sale Details (click link to search our records):
Information & Applications for All State Allowed Credits and Exemptions:
Homestead Credit for Senior Citizens & Disabled Persons
Disabled Veteran's Property Tax Credit
Additional Property Tax Exemptions
Farm Residence Exemption & Statement of Farm Gross Income
Christina Seppanen, Tax Equalization Director
Emmons County
100 4th St NW
P.O. Box 776
Linton, ND 58552
(701) 254-4417
ND Primary Residence Credit
Homeowners with an approved application may receive up to a $500 credit against their 2024 property tax obligation. Applications accepted January 1, 2024 and due March 31, 2024.
Additional Information: https://www.tax.nd.gov/prc