Assessment Department

Assessment Process

North Dakota law requires Assessors to value, or appraise, property at true & full value as of February 1st of each year. This can also be referred to as market value. Basically, what that means is the value that the most people would likely pay for a given property in its present condition.

The assessor must notify property owners when their assessed value increases at least 15% and their true & full value increases at least $3000.

The property taxes we pay 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 the county of Rolette.

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.