North Dakota Property Tax Application for Abatement or Refund

Property Tax Application for Abatement or Refund
Application for Abatement or Refund of Taxes
Application For Abatement Or Refund Of Taxes
North Dakota Century Code § 57-23-04
File with the County Auditor on or before November 1 of the year following the year in which the tax becomes delinquent.

State of North Dakota

Assessment District ___________________________________________

County of ________________________________

Property I.D. No. _____________________________________________

Name ________________________________________________________________

Telephone No. ______________________________

Address _______________________________________________________________________________________________________________
Legal description of the property involved in this application:

Total true and full value of the property described
above for the year ___________ is:
Land

Total true and full value of the property described
above for the year ___________ should be:

$ ____________________

Land

$ ____________________

Improvements $ ____________________

Improvements $ ____________________

Total

Total

$ ____________________

$ ____________________

(1)

(2)

The difference of $ _____________________ true and full value between (1) and (2) above is due to the following reason(s):
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1.
2.
3.
4.
5.
6.
7.
8.
9.

Agricultural property true and full value exceeds its agricultural value defined in N.D.C.C. § 57-02-27.2
Residential or commercial property’s true and full value exceeds the market value
Error in property description, entering the description, or extending the tax
Nonexisting improvement assessed
Complainant or property is exempt from taxation. Attach a copy of Application for Property Tax Exemption.
Duplicate assessment
Property improvement was destroyed or damaged by fire, flood, tornado, or other natural disaster (see N.D.C.C. § 57-23-04(1)(g))
Error in noting payment of taxes, taxes erroneously paid
Property qualifies for Homestead Credit (N.D.C.C. § 57-02-08.1) or Disabled Veterans Credit (N.D.C.C. § 57-02-08.8). Attach a copy of
the application.
 10. Other (explain) _________________________________________________________________________________________________

The following facts relate to the market value of the residential or commercial property described above. For agricultural property, go directly to
question #5.
1. Purchase price of property: $___________________ Date of purchase: ______________________________________________________
Terms: Cash _____________ Contract ____________ Trade ____________ Other (explain) _____________________________________
Was there personal property involved in the purchase price? ____________ Estimated value: $_____________________________________
yes/no
2. Has the property been offered for sale on the open market? __________. If yes, how long? ________________________________________
yes/no
Asking price: $____________________ Terms of sale:

__________________________________________________________________

3. The property was independently appraised: __________ Purpose of appraisal: _________________________________________________
yes/no
___________________________________________________ Market value estimate: $__________________________________________
Appraisal was made by whom? _______________________________________________________________________________________
4. The applicant's estimate of market value of the property involved in this application is $___________________________________________
5. The estimated agricultural productive value of this property is excessive because of the following condition(s):_________________________
________________________________________________________________________________________________________________
Applicant asks that _______________________________________________________________________________________________________
______________________________________________________________________________________________________________________
______________________________________________________________________________________________________________________
By filing this application, I consent to an inspection of the above-described property by an authorized assessment official for the purpose of making an
appraisal of the property. I understand the official will give me reasonable notification of the inspection. See N.D.C.C. § 57-23-05.1.
I declare under the penalties of N.D.C.C. § 12.1-11-02, which provides for a Class A misdemeanor for making a false statement in a governmental
matter, that this application is, to the best of my knowledge and belief, a true and correct application.
_______________________________________________ ___________
Signature of Preparer (if other than applicant)
Date
24775
(2-2016)

_____________________________________________ ___________
Signature of Applicant
Date

Recommendation of the Governing Body of the City or Township
Recommendation of the governing board of ________________________________________
On _____________________, _________, the governing board of this municipality, after examination of this application and the facts, passed
a resolution recommending to the Board of County Commissioners that the application be _______________________________________________
______________________________________________________________________________________________________________________
______________________________________________________________________________________________________________________
_____________________________________________________________________________________________________________________________________
Dated this ___________ day of ___________________, ________.

__________________________________________________
City Auditor or Township Clerk

Action by the Board of County Commissioners

Application was __________________________ by action of ______________________________ County Board of Commissioners.
Approved/Rejected

Based upon an examination of the facts and the provisions of North Dakota Century Code § 57-23-04, we approve this application. The taxable
valuation is reduced from $ _________________________ to $ _____________________ and the taxes are reduced accordingly. The taxes, if paid,
will be refunded to the extent of $ _________________________. The Board accepts $ ________________________ in full settlement of taxes for the
tax year __________________________.

We reject this application in whole or in part for the following reason(s). Written explanation of the rationale for the decision must be
attached. _______________________________________________________________________________________________________________
______________________________________________________________________________________________________________________
______________________________________________________________________________________________________________________
______________________________________________________________________________________________________________________
Dated ___________________________________, _________
__________________________________________________
County Auditor

_________________________________________________________
Chairperson

Certification of County Auditor
I certify that the Board of County Commissioners took the action stated above and the records of my office and the office of the County Treasurer
show the following facts as to the assessment and the payment of taxes on the property described in this application.
Year

Taxable Value

Date Paid
(if paid)

Tax

Payment Made
Under Written Protest?
yes/no

I further certify that the taxable valuation and the taxes ordered abated or refunded by the Board of County Commissioner are as follows:
Reduction in Taxable Valuation

Reduction in Taxes

(must be within five business days of filing date)

Date County Auditor Mailed
Application to Township
Clerk or City Auditor __________________________________

Date Application Was Filed
With The County Auditor _____________________________

County Auditor’s File No. ______________________________

____________________________________
Name of Applicant

Or Refund Of Taxes

_____________________________________
County Auditor

Application For Abatement

Year

__________
Date