Property Tax Abatements
Informal Appeal Process - Local & State Boards of Equalization
A property owner who has questions or concerns about an assessment (valuation) should contact the Billings County Tax Department. Staff are available to answer questions about your assessment and provide information on your property. An inspection may be required before making any adjustments.
A property owner may appeal the assessor's valuation for the current year to the local boards of equalization. The City of Medora Board of Equalization is typically held before the City Council Meeting on the first Tuesday of the Month in April. All townships in Billings County are unorganized and do not have local boards of equalization. Appeals in the rural areas are brought to the County Board of Equalization. Property owners must present evidence to the board of equalization in support of the appeal.
If a property owner has appealed to the City of Medora Board of Equalization AND the County Board of Equalization, then a property owner may appeal to the State Board of Equalization if the appeal wasn't granted at the local level. The State Board of Equalization meets on the Second Tuesday of August at the Capitol Building in Bismarck, ND. The decision of the State Board is final. However, a property owner may still file an application for abatement and refund of taxes by following the procedures described below.
Formal Appeal Process - Filing an Abatement or Refund of Taxes
Once the State Board of Equalization sets and certifies the valuations for the current year in August, assessment appeals MUST use the Formal Appeal Process. Any person having an estate, right, title or interest in the property who claims the assessment is excessive or illegal may apply. This includes but is not limited to the property owner, lessee, contract for deed purchaser, person who paid the tax, or person who has an interest in the tax.
If an application for abatement is filed, an interior and exterior inspection of the property by the County Tax Department is mandatory. The assessor will prepare a report and present findings on the application to the County Board of Commissioners and to the City Council of Medora if the property is located within City Limits.
Time for Filing an Abatement Application
Property owners are only allowed to appeal assessments within a certain time frame. Applications must be filed by November 1st of the year following the year in which the tax becomes payable. The table below outlines the tax years that are eligible or not eligible for an abatement and the dates and deadlines to file.
|Property Tax Year
|Taxes are Due & Payable
|Deadline for Filing an Abatement
|January 1, 2021
|November 1, 2022*
|January 1, 2022
|November 1, 2023*
|January 1, 2023
|November 1, 2024
|January 1, 2024
|November 1, 2025