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Assessing Department
Information in this section:
The City of Mandan Assessing Department does not provide property tax estimates. Staff will be happy to assist you with a copy of the Property Record Data Sheet, and give you the current year value so that you can calculate the estimated taxes using the current mill levy.
2023 mill levy, .28102; 2022 mill levy.28738; 2021 mill levy, .28516
The formula used to calculate an estimated tax amount is as follows:
Sale Amount (Example: 250,000) X 50% (half of the sale amount) = Assessed Value (125,000)
Assessed Value X 9% (Residential tax rate) = Taxable Value (11,250)
Assessed Value X 10% (Commercial tax rate) = Taxable Value (12,500)
Taxable Value X Current year Mill Levy (2023 City of Mandan Mill Levy .28102) = Estimated Property Tax Amount Owed (Residential $3,161) (Commercial $3,513)
DEPARTMENT OVERVIEW
The Assessing Department is responsible for
- Determining the value of all properties,
- Tracking transfers of ownership,
- Providing applications for residential and commercial property tax exemptions.
By North Dakota law, the principle responsibility of the Assessing Department is to equitably value each parcel of taxable real estate and selected exempt properties. This is an ongoing process of gathering and reviewing information, measuring and listing new construction, and analyzing sales of real estate to provide accurate and current values annually. Each year, the Office of the North Dakota State Tax Commissioner conducts a sales ratio study to determine if required standards of equalization and uniformity are maintained within the city.
All real estate is valued as of February 1 of each year. Any change in assessment that results in a 10% or more increase in value requires that the owner be contacted. Owners who are dissatisfied with the assessed value may appeal the valuation to the City Board of Equalization, which is held the second Tuesday of April or as otherwise determined by the City Commission.
The Assessing Department also processes applications for homestead credits for senior and disabled persons, disabled veteran and paraplegic veteran exemptions, wheelchair exemptions, blind exemptions, and remodeling and new business exemptions. Annually, the Assessing Department is required to provide the County Auditor with a list of current market values for all property. These values are used by the auditor to calculate property taxes for the city, county, parks, and schools. The goal of the City Assessing Department is to ensure that the assessed values used to calculate property taxes are accurate and equitable. The total amount of property tax to be paid citywide in any given year in Mandan is determined by the budgets set by elected officials (County Commission, City Commission, School Board, Park Board). Once the budgets for each political subdivision are set, the amount needed from property taxes is divided by the total taxable value to determine the mill levy.
Each property's share of the property tax is based on the assessor's value. Although the work of the assessor does not determine the total amount of taxes paid, it does affect the uniform distribution of the property tax burden.
As part of the assessment process, the assessor also maintains land ownership records. The City Assessing Department is the resource for all legal description and ownership information for all parcels of ground in Mandan.
For additional information or questions about your value, please call 701-667-3232 or e-mail the office.
Kimberly Markley
City Assessor
City of Mandan
E-mail
701-667-3232