Property Tax Assessment Process

North Dakota law requires assessors to value, or appraise, property at true and full value as of Feb. 1 of each year. This amount can also be referred to as "market value." Basically, it is the value most people would likely pay for a given property in its present condition. Assessors apply mass appraisal techniques.

The assessor must notify property owners when their assessed value increases by $3,000 and 10% or more.

The total amount of property tax to be paid citywide in any given year in Mandan is determined by the budgets set by elected officials (County Commission, City Commission, School Board, Park Board). Once the budgets for each political subdivision are set, the amount needed from property taxes is divided by the total taxable value to determine the mill levy.

Each property's share of the property tax is based on the assessor's value. Although the work of the assessor doesn't determine the total amount of taxes paid, it does affect the uniform distribution of the property tax burden.

As part of the assessment process, the assessor also maintains land ownership records. The City Assessing Department is the resource for legal descriptions and ownership information for all parcels of ground in Mandan.