New or expanding business projects may be granted an exemption for up to five years, in addition to extensions. Please contact your local assessor or the Pembina County Director of Equalization office for additional information, as the rules are somewhat complex. You can also visit the State Tax Commissioner web site at: http://www.nd.gov/tax
Certain new single family residences may be exempt up to $75,000 in value for two years if approved by the respective city. Please check with your city assessor to see if the program is offered. The program is not currently available for residences located in a township.
Homes owned and occupied by persons who are blind or have certain disabilities may be eligible for exemption.
Generally speaking, most personal property is exempt.
Certain energy systems and pollution control systems may be exempt.
Charitable, religious, and certain non-profit organization property may be entitled to exemption.
Farm structures are generally exempt. Farm residences occupied by bona fide farmers are also exempt, subject to additional tests.
The exemptions listed above are not all inclusive. Most exemptions are listed in the NDCC 57-02-08. Please contact your local assessor or the Pembina County Director of Equalization for additional information and application forms. Additional information is available at the web site for the State Tax Commissioner .
Appealing Your Assessment
If you feel that your property assessment is excessive and does not represent True and Full value, you may ask for relief.
You should contact your local assessor immediately and ask that your assessment be reviewed.
If you and the assessor cannot agree on a proper assessment, then you may appeal in two different manners. If the current year valuation is at issue, then you may appeal by attending the various equalization meetings. In order to be heard before the State Board of Equalization, you must have appeared before the local and county boards of equalization.
You may also file an abatement on your property for current and previous years relief. You must file by November 1 st of the year following the year the tax becomes delinquent. In other words, you must file by November 1 st , 2006 to file for the 2004 assessment.
In either case, the burden of proof falls upon the applicant to show that the valuation is incorrect. Therefore, the applicant would need to present information showing that the assessment is not correct.
For additional information, you may visit the Office of State Tax Commissioner Web Site pgs. 7-8 of the Taxpayer Bill of Rights. You can also download the abatement application form at this site. You can also contact our office for additional information.
Homeowners who are 65 years of age or older or who are permanently and totally disabled may be entitled to a property tax credit. Qualifications include an annual income less medical expenses of $14,500 or less (including Social Security and pensions) and assets of $50,000 or less (excluding the first $100,000 value of the homestead). The applicant may receive a credit up to $3,038 in taxable value of the homestead.
In addition, the homeowner may qualify for a special assessment credit which becomes a lien against the property and must be repaid when the property is sold.
For additional information and applications, please contact your local assessor or the Pembina County Director of Equalization office.
Renters may also be entitled to a rent refund under this program. Those who qualify may receive rent refunds of up to $240 if 20% of the rent they pay exceeds 4% of their income. Renters apply to the Office of State Tax Commissioner for this refund and applications are available at the Pembina County Director of Equalization office.
Additional information on the program is also available at the State Tax Commissioners Web Site
Operators who wish to cut and make ditch hay, please be advised that Pembina County Weed Control may have sprayed portions of the road ditches with herbicides for noxious weed control. Some of the herbicides used may have a haying or grazing restriction, meaning a certain amount of time must pass after herbicide application and before haying or grazing operations may begin. These restrictions are determined by the herbicide label.
Since spraying operations will be conducted over the course of the summer and are dependent upon the weather, it is impossible to set a timetable for spraying and haying in any specific area. If anyone is planning to cut ditch hay they should contact the Weed Control Officer to determine if and when a specific area has been treated and what the restriction timeline is. Operators wishing to not have their ditches sprayed prior to haying should contact the Weed Control Officer, Kadie Benson @ 701-520-0076 or email at firstname.lastname@example.org.