The Office of State Tax Commissioner works with other assessing organizations to coordinate training and resources for assessors - local government officials who determine the value of property for taxation purposes.
Assessor Training Opportunities
Assessment Officials
A listing of assessors in North Dakota is available, along with the certification type and continuing education hours earned for each assessor.
Welcome New Assessors
A webinar of information for new assessors.
Continuing Education
A listing of pre-approved online courses for accessors in North Dakota is available, along with hours earned for each course.
Pre-Approved Courses for Continuing Education
Self-Guided Webinars
Instructions on how to receive the State Forms or the Agricultural Land webinar.
Webinar Instructions - Class 1 and 2 Certification
Online Test Instructions
Instructions on how to access online testing for Assessors.
Our property tax guidelines are included in our listing of all guidelines:
Assessment officials are required to keep an individual property record for each parcel of taxable property. The records may be in electronic or paper form and must include certain information. The Office of State Tax Commissioner has prepared property record forms to help local assessment officials with this task. Print these records for your use.
All property records, whether electronic or paper, should contain certain information in order to provide documentation of data affecting property valuation and to provide consistency throughout a jurisdiction whether the jurisdiction is a township, city, or county.
All property records must contain the following:
- Parcel Identification Number
- Property Classification
- Legal Description
- Application of Exemption and Type
- Property Owner Name
- Property Owner Address
- In addition:
| All RESIDENTIAL property records must contain the following: |
All COMMERCIAL property records must contain the following: |
All AGRICULTURAL property records must contain the following: |
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These resources assist in the valuation of agricultural land.
Assessment Sales Ratio - Property Distribution Reports
Sales ratio reports for the following years are available:
- 2024 Assessment Sales Ratio - 2023 Property Distribution Report
- 2023 Assessment Sales Ratio - 2022 Property Distribution Report
- 2022 Assessment Sales Ratio - 2021 Property Distribution Report
- 2021 Assessment Sales Ratio - 2020 Property Distribution Report
- 2020 Assessment Sales Ratio - 2019 Property Distribution Report
The state law regarding confidential sales, N.D.C.C. § 11-18-02.2, was amended in 2017 and confidential statements of full consideration are no longer filled with the State Board of Equalization. A list of sales submitted prior to 2017 is available in the below spreadsheet.