 
		
																
					North Dakota law requires the Burleigh County Assessor's Office to
				uniformly and fairly value all parcels of land and buildings for tax purposes.
                
               This is an ongoing process that consists of gathering and reviewing information on properties 
			   through field inspections, measuring and listing new construction and analyzing market sales to 
			   determine fair values for existing and new construction properties.  We use a Computer Assisted 
			   Mass Appraisal system to help fairly arrive at a true and full value for each property.  Each year, 
			   a sales ratio is conducted to determine how close the assessor's values compare to sales and how equitable 
			   various types of property are being valued.
                
                All real property subject to taxation is assessed as of February 1st of each year.  A Notice of Real Estate Assessment will be delivered to all property owners at least 15 days before the meeting of the local board of equalization.
                
               Property taxes are determined by our elected officials (city & county commissioners, school & park board members
			   , etc.) setting their budgets.  That is what determines the total amount of property tax to be paid in any
			   given year in Burleigh County.