State Board of Equalization
2015 State Board of Equalization - Locally Assessed Property - August 11, 2015
Please note that if you are interested in appealing to the State Board of Equalization you are required to follow the procedures outlined in the Taxpayer Bill of Rights, which require you to first appeal to the appropriate local boards of equalization.
The Taxpayer Bill of Rights can be found here.
Proceedings of the State Board of Equalization
2016 State Board Proceedings
Info & Meeting Schedule
State Board of Equalization members include the governor, state tax commissioner, state agriculture commissioner, state auditor and state treasurer. The governor is chairman of the board and the tax commissioner is secretary.
The board meets the first Thursday of the month unless there are no agenda items identified. The board meets annually on the first Tuesday in August to assess all centrally assessed properties, which the board is required to assess pursuant to and in accordance with the provisions of North Dakota Century Code (N.D.C.C.) § 57-13-03.
The board meets annually on the second Tuesday in August to examine and compare the returns of the assessment of taxable property as returned by the counties in the state. The board shall proceed to equalize the same so that all assessments of similar taxable property are uniform and equal throughout the state at the full and true value thereof in money or at such percentage of the full and true value as may be required by law.
The board also acts on new/expanding business income tax incentives.
The secretary keeps a record of the proceedings of the board, which must be published by the secretary in an annual report.
The State Board of Equalization meeting schedule can be found on the property tax calendar.
For information on how to testify before the State Board of Equalization, check out this brochure.
N.D.C.C. ch. 57-13