WELCOME
The responsibility of the Tax Equalization Director is to appraise all taxable property at a fair and equitable value and help property owners understand the property tax laws and their responsibilities. This office deals with all the real property located in Divide County including the city limits of Ambrose, Crosby, Fortuna and Noonan.
Our duties are to:
- Appraise every property including mobile homes so the property owners are taxed fairly and equitably.
- Help the elderly and / or disabled Divide County property owners with property tax exemptions, Homestead Credit.
- Administer the Mobile Home taxes according to the North Dakota Century Code 57-55-01.
- Inspect all properties every 5-7 years to arrive at a fair estimate of a true and full value.
- Answer assessment questions
ALL PROPERTY TAX EXEMPTION FORMS MUST BE FILED ANNUALLY WITH THE ASSESSOR BY FEBRUARY 1st.
WHAT TO DO IF YOU PLACE A MOBILE HOME IN DIVIDE COUNTY
ANYONE MOVING A MOBILE HOME INTO DIVIDE COUNTY MUST CONTACT OUR TAX EQUALIZATION OFFICE.
A mobile home is defined as:
- a structure built on a permanent chassis,
- ordinarily designed for living quarters
- a single or multi-sectional and used on a temporary or permanent basis,
- used as a residence or place of business and is either attached to public utility services or is 27 feet or more in length
ALL MOBILE HOMES MUST BE REGISTERED WITH THIS OFFICE. Failure to register and pay your mobile home taxes can result in loss of your home.
HOMESTEAD CREDIT
The homestead property tax credit is a North Dakota property tax credit that reduces the property taxes of eligible individuals.
Eligibility requirements:
- Individuals who are 65 years of age or older, or individuals who are permanently and totally disabled,
- and if your income is $42,000 or less per year.
If you think you may be eligible, check out more eligibility information and details in the Homestead Tax Credit Brochure found online at the North Dakota State Tax Commissioner's website
DISABLED VETERAN PROPERTY TAX CREDIT
A disabled veteran of the United States armed forces who has armed forces service-connected disability of 50% or more or a disabled veteran who has a total disability rating of 100% as determined by the department of veterans' affairs.
FARM RESIDENCE EXEMPTION
Tax exemption for residence or building located on agricultural land
ABATEMENT
Any person who claims the assessment is excessive or illegal may apply. This includes but is not limited to property owners, lessee, contract for deed purchaser, person who paid the tax, or person who has an interest in the tax.
UNDERSTANDING PROPERTY TAXES