Dakota law requires the Williams County Assessor's Office to uniformly and
fairly value all parcels of land and buildings for tax purposes.
Property valuation is an ongoing process that consists of gathering and reviewing information
on properties through field inspections, measuring and listing new construction, and analyzing market sales to determine fair values for existing and new
construction properties. The office uses a Computer Assisted Mass Appraisal system
to help fairly arrive at a true and full value for each property. Each
year, a sales ratio is conducted to determine how close the assessor's values
compare to sales and how equitable various types of property are being valued.
All real property subject to taxation is assessed as of February 1st of each
year. Any increase of assessment of $3,000 or more, and more than 10% in
value, requires a "Notice of Increase" in assessment to be sent to the property
Property taxes are determined by our elected officials (City & County Commissioners, school & park board members , etc.) setting a budget for their political subdivision. That is what determines the total amount of property tax to be
paid in any given year in Williams County. For information about property taxes, please visit the Property Information
Farm Residence Exemption
The 2019 Legislative Session brought several changes to the Farm Residence Exemption for those claiming Active Farmer Status (other designations have not changed).
as an Active Farmer, the farmer and their spouse, if married, must have
received more than 66% of their combined annual gross income from farming
activities in any one year of the two preceding calendar years, whether one or
both are farmers. This is a change from having made no more than $40,000 net
off-farm income in each of the past 3 years.
Farmer must now include the “Statement of Farm Gross Income” form in addition
to their application. This form is available on the North Dakota Tax Commissioner's website
. The form is a fillable Excel spreadsheet based off the current IRS
1040 form. The Farm Residence Application can be found on our Documents and Links
page or picked up from the Assessor's Office.
are due February 1
the Statement of Farm Gross Income can be submitted separately before March 31
. Applications are considered incomplete and will be denied if the Statement of
Farm Gross Income is not received by the Assessor’s Office.
Homestead Tax Credit