Tax Equalization

The Tax Equalization Office Assess Values of:

1. Agricultural Land by Detailed Soils Data & PI determined by NRCS & NDSU (not by local sales)
2. Residential Land & Structures by both Field Inspections & Sales Analysis Approach
3. Commercial Land & Structures by both Field Inspections & Sales Analysis Approach

The Auditor's Office Obtains:

1. All the Budgeting Entities' Budgets for the Year
2. The Total Assessed Values for Each District of Each of the Budgeting Entities
3. Divides that Out to Determine Each Mill Levy to be applied.

The Treasurer's Office Obtains:

1. The Mill Levy's from the Auditor and the Property Values from Tax Equalization in order to calculate every tax statement.
2. This Department issues and collects these bills.