Jackie Steinmetz 
P.O. Box 263 
Carson, ND 58529 
email: jsteinmetz@nd.gov
Phone: (701) 622-3311
Fax: (701) 622-3005

Office Hours: Monday - Friday 
8:00 a.m. - 4:00 p.m.

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The Director of Equalization office oversees the property tax assessment function for Grant County. In addition to assisting the public, we advise the Grant County Commission concerning valuation, taxation, and assessment issues. We also administer the mobile home tax collection function. 

This page contains information about the Assessment Process, Exemptions, Homestead Credit, Mobile Homes, and Appeals.

For information and applications to Individual Property Tax Credits (listed below) Click HERE:
Disabled Veteran's Property Tax Credit
Homestead Property Tax Credit and Renter's Refund
Farm Residence Exemption
Additional Property Tax Exemption

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ASSESSMENT PROCESS

The property tax is an ad valorem tax, a tax based upon value. It is the primary means by which local government pays for services it provides such as police and fire protection, schools, roads, parks, courts, etc. It involves two separate processes, the assessment process and the budget process. After these processes are completed, the county auditor calculates the appropriate mill rate for each Taxing District ( Township, School, Fire, etc.) and those rates are applied to each taxable property, by multiplying the taxable value times the mill rate to determine the property tax. 

All real property is subject to taxation, unless expressly exempted by law. The appraisal process begins with identifying, listing, and valuing all real property located within Grant County. The appraisal process is a systematic and logical method of collecting, analyzing and processing data into an estimate of value. An appraisal is an estimate of value of an adequately described property on a specific date. 

All property is valued according to its value on February 1st of each year. All real property is valued at True and Full Value. For residential and commercial property, True and Full Value can also be referred to as market value. It is the value most people would likely pay for a given property in its present condition. For agricultural value, True and Full Value equals its productivity value as defined by North Dakota statute. 

The assessor must notify property owners when the valuation increases more than 10% of True and Full Value. In April of each year, the assessor's assessments are reviewed by the city or township boards of equalization. Within the first ten (10) days of June, the county reviews the assessments of cities and townships. During August of each year, the State Board of Equalization reviews the assessments as finalized by the various counties. 

The assessor ensures that everyone shares equitably in the total burden of property by the fair and accurate valuation of property within the county. Although the assessor's valuation on the property does not determine the total amount of taxes paid, it does affect the uniform distribution of the property tax burden. 

The Tax Director's Office also monitors sales of property to conduct statistical studies for assessment accuracy and assessment equality. Majority of the sales information is available to the public.

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New or expanding business projects- may be granted an exemption for up to five years, in addition to extensions. Please contact your local County Director of Equalization office for additional information, as the rules are somewhat complex. You can also visit the State Tax Commissioner's website. 

Disabled Veteran Exemption- A disabled Veteran of the United States Armed Forces with an armed forces service-connected disability of fifty percent or greater, who was discharged under honorable conditions or who has been retired from the armed forces of the United States, or the non remarried surviving spouse if the disabled veteran is deceased, is eligible for a credit applied against the first one hundred twenty thousand dollars of true and full valuation of the fixtures, buildings, and improvements of the person's homestead equal to the percentage of the disable veteran's disability compensation rating for service- connected disabilities as certified by the department of veterans affairs for the purpose of applying for a property tax exemption. 

If two disabled veterans are married to each other and living together, their combined credits may not exceed one hundred percent of the one hundred twenty thousand dollars of true and full value. 

When applying for the cred for the first time, the disabled veteran or the non remarried spouse will file a copy of their DD214 showing the veteran's honorable discharge from active military service. Provide a certificate form the Department of Veterans Affairs certifying to the percentage of service-connected disability. 

When requested to do so a person shall furnish to the assessment official any information that changes the status of the service-connected disability. 

Permanently and Totally Disabled Persons Permanently Confined to Use of a Wheelchair- "Permanently Confined to use of a wheelchair" means "that the person cannot walk with the assistance of crutches or any other device and will never be able to do so and that a physician.. has so certified." The same reduction is assessed valuation applies whether the homestead is owned by the spouse or jointly owned by the person's non remarried surviving spouse. Income and assets are not considered in determining eligibility. The exemption does not reduce liability for special assessments.

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The homestead credit will reduce the homeowner's taxable value according to the following schedule:

If your income is	Taxable value is reduced by	Max reduction of taxable value	Max reduction of true and full value
$0-22,000	100%	$5,625	$120,000
$22,001-26,000	80%	$4,500	$100,000
$26,001-30,000	60%	$3,375	$75,000
$30,001-34,000	40%	$2,250	$50,000
$34,001-38,000	20%	$1,125	$25,000
$38,001-42,000	10%	$563	$12,511

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• • 1st installment due on January 10th 
  • Delinquent on March 1st 
  • Subject to 2% penalty and additional 2% penalty added on April 1, May 1, and June 1
  • 2nd installment due June 1st 
  • Delinquent on July 1st 
  • Subject to 2% penalty, additional 2%penalty added on August 1, Sept. 1, and October 1

Moving Permits

INFORMAL

FORMAL