Cass County Property Tax Appeal, North Dakota

Travis Bunn·Updated July 24, 2026

Cass County is the most populous county in North Dakota with an estimated population of approximately 201,800 residents as of 2025. The county seat is Fargo, the state's largest city with over 136,000 residents, and other major population centers include West Fargo, Horace, and Casselton. Property tax appeals are particularly important in Cass County as it has the highest property tax rate in North Dakota at 1.16%, significantly above the state median of 0.89%. With a median home value of $314,500 and a median annual property tax bill of $3,657, Cass County homeowners face tax burdens approximately $1,257 higher than the national median of $2,400, making assessment accuracy critical for ensuring fair taxation.

Notable cities: Fargo, West Fargo, Horace, Casselton

Median Home

$314,500

Tax Rate

1.16%

Annual Tax

$3,657

Population

201,800

On the typical Cass County home, valued near $314,500 at the county’s effective tax rate of 1.16%, an over-assessment of even 10% means you are overpaying year after year until you appeal it. Here is how to find out if yours qualifies.

2026 Appeal Deadline: Within the first 15 days of April for City Board of Equalization; within the first ten days of June for County Board of Equalization

This year's appeal window has passed in most of North Dakota. Order now and we re-run your numbers free when the window reopens, so your evidence is ready the day your next notice lands.

For 2026 appeals, homeowners in Fargo can file with the City Board of Equalization by approximately April 13, 2026. County appeals must be filed with the County Board of Equalization within the first ten days of June 2026. The assessor must notify property owners when their True and Full Value increases by 10% or more and by $3,000 or more.

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North Dakota home among shelter trees. Cass County appeal guide.

How Cass County Assesses Property

50%of market value

Assessed by: Cass County Assessor's Office (Director of Tax Equalization)

Assessment cycle: annual

Notices typically mailed: April-May

In North Dakota, all residential property is assessed at 50% of its market value as of February 1st each year. The taxable value is then calculated as 9% of the assessed value, meaning residential property taxes are based on just 4.5% of the market value. For example: If your Cass County home has a market value of $314,500 (the county median), your assessed value would be $157,250 (50% of market value). Your taxable value would then be $14,152.50 (9% of assessed value). At Cass County's effective tax rate of 1.16%, this would result in approximately $3,649 in annual property taxes.

The Appeal Process

Appeals are heard by the County Board of Equalization. The Cass County Board of Equalization meets within the first ten days of June each year to hear appeals. Property owners present evidence supporting their requested valuation, and the board reviews assessments to ensure they represent accurate market values and equitable taxation across the county.

Step 1: Contact the Cass County Assessor's Office at 701-241-5616 as soon as you receive your assessment notice or believe your valuation is incorrect. The office will work with you to handle concerns informally before pursuing a formal appeal.

Step 2: If informal resolution is unsuccessful, file a formal appeal with your local City Board of Equalization (for properties within city limits) within the first 15 days of April. Prepare evidence including comparable sales data, recent appraisals, photographs of property condition, and repair estimates.

Step 3: Attend your City Board of Equalization hearing in April. Present your evidence showing why your property's assessed value should be reduced. The board will review your case and issue a decision.

Step 4: If you disagree with the City Board decision, appeal to the Cass County Board of Equalization within the first ten days of June. You must have first appeared at the City Board to proceed to the County Board level.

Step 5: If still dissatisfied after the County Board decision, you may appeal to the North Dakota State Board of Equalization (second Tuesday of August), but you must have appeared at both City and County boards first.

Step 6: As a final option, if you miss the board deadlines, you can file an abatement with the North Dakota Tax Commissioner no later than November 1st of the year following the year the property tax becomes delinquent. Abatement applications must be filed in duplicate and physically mailed.

Step 7: If all administrative appeals are exhausted, you may file an appeal in district court challenging the assessment.

Required form: No specific form required - contact Assessor's Office at 701-241-5616 to initiate appeal or file written disagreement

Filing Methods

phone:Call the Cass County Assessor's Office at 701-241-5616 to initiate an informal review or formal appeal

in-person:Visit Cass County Courthouse, 211 9th St S, Fargo, ND 58103, Monday-Friday 8am-5pm

mail:ATTN: Tax Equalization, PO Box 2806, Fargo, ND 58108-2806

email:assessor@casscountynd.gov

Evidence to Bring

Comparable sales data from recent transactions of similar propertiesRecent independent appraisal reportPhotographs documenting property condition issuesRepair estimates or contractor bids for needed workDocumentation of property defects or functional obsolescence

Cass County Assessor Contact

Cass County Assessor's Office (Director of Tax Equalization)

Phone: (701) 241-5616

Address: Cass County Courthouse, 211 9th Street South, Fargo, ND 58103 (Mailing: PO Box 2806, Fargo, ND 58108-2806)

Website: https://cass.northdakotaassessors.com/

Online Portal: https://proptax.casscountynd.gov/

Hours: Monday-Friday, 8:00 AM - 5:00 PM

Tax Exemptions in Cass County

Homestead Property Tax Credit

Up to $1,600 credit against property taxes (varies by income level: 100% reduction up to $9,000 taxable value for income under $40,000; 50% reduction up to $4,500 taxable value for income $40,000-$70,000)

Provides property tax relief for homeowners age 65 or older or permanently and totally disabled who occupy the property as their primary residence.

Eligibility: Must be 65+ or permanently/totally disabled, own and occupy the home as primary residence, and have household income not exceeding $70,000. Asset limit of $500,000 was removed in 2023.Deadline: April 1st annually

Primary Residence Credit

Up to $1,600 credit against property taxes (cannot exceed amount of property tax due)

A newer statewide program providing tax relief for any homeowner who owns and occupies their property as a primary residence, regardless of age or income.

Eligibility: Anyone who owns and occupies a dwelling in North Dakota as their primary or principal residence. Can be combined with Homestead Credit for up to $3,200 total relief.Deadline: January 1 - April 1, 2026 (for 2026 real property)

Disabled Veterans Property Tax Credit

Varies based on disability percentage; available for veterans with 50% or greater service-connected disability rating

Reduces taxable value of homestead for military veterans with service-connected disabilities.

Eligibility: Disabled military veterans with service-connected disability of 50% or greater, verified by VA or military documentation.Deadline: Apply through city or county assessor's office

Two-Year New Home Construction Exemption

Up to $150,000 of true and full value of new single-family, condominium, and townhouse residential property (exclusive of land) for first two years after construction completion and initial occupancy

Exempts new single-family residential property from taxation for qualifying periods during and after construction.

Eligibility: New single-family residential property owned and occupied for first time, or property that remains owned by builder and unoccupied. Only available in participating jurisdictions.Deadline: Contact assessor's office for application requirements

Farm Residence Exemption

Varies based on property and farm operation; reduces taxable value of farm residence

Exempts qualifying farm residences from property taxation to support agricultural operations.

Eligibility: Property owner must qualify as a farmer and provide income statement from previous 2 years showing agricultural income.Deadline: Contact Cass County Assessor's Office

Cass County Appeal Packet · $49

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Frequently Asked Questions

What is the deadline to appeal my property assessment in Cass County for 2026?

For 2026 property tax appeals in Cass County, the deadline depends on whether your property is within city limits or in unincorporated areas. City properties must appeal to the City Board of Equalization within the first 15 days of April 2026 (approximately April 13, 2026 for Fargo residents). County-level appeals must be filed with the County Board of Equalization within the first ten days of June 2026. You must first appear at the City Board before appealing to the County Board. If you miss these deadlines, you can file an abatement no later than November 1st of the year following when the tax becomes delinquent.

How do I file a property tax appeal in Cass County?

To file a property tax appeal in Cass County, start by calling the Assessor's Office at 701-241-5616 as soon as you receive your assessment notice or believe your valuation is inaccurate. The office will first work with you informally to resolve concerns. If informal resolution fails, you can file a formal appeal with your City Board of Equalization (within first 15 days of April) or County Board of Equalization (within first 10 days of June). No specific form is required - you can initiate the process by phone, in person at 211 9th St S in Fargo, by mail to PO Box 2806 Fargo ND 58108-2806, or via email at assessor@casscountynd.gov. Gather evidence including comparable sales, appraisals, photos, and repair estimates to support your case.

What is the Homestead Property Tax Credit worth in Cass County?

The Homestead Property Tax Credit in Cass County can be worth up to $1,600 annually for qualifying homeowners age 65 or older or those permanently and totally disabled with household income under $70,000. If your income is under $40,000, you receive a 100% reduction of taxable value up to $9,000 maximum. If your income is between $40,000 and $70,000, you receive a 50% reduction up to $4,500 maximum taxable value. Additionally, you can combine this with the new Primary Residence Credit (up to $1,600) for a total maximum benefit of $3,200. Applications must be filed annually by April 1st with your local assessor or county director of tax equalization.

What happens at a County Board of Equalization hearing in Cass County?

At a Cass County Board of Equalization hearing, which takes place within the first ten days of June each year, property owners present their case for why their assessed value should be reduced. You will have the opportunity to present evidence such as comparable sales data, independent appraisals, photographs showing property defects, and repair estimates. The board reviews your evidence alongside the assessor's valuation methodology to determine if your property assessment represents fair market value and equitable taxation. After hearing all evidence, the board issues a decision either upholding, reducing, or adjusting your assessed value. Note that you must have first appeared before your City Board of Equalization in April before you can appeal to the County Board.

How much can I save by appealing my property taxes in Cass County?

The savings from a successful property tax appeal in Cass County depends on how much your assessed value is reduced and the county's effective tax rate of 1.16%. For example, if you successfully reduce your home's market value by $25,000, your assessed value drops by $12,500 (50% ratio), your taxable value drops by $1,125 (9% of assessed), and your annual tax savings would be approximately $290. Given that Cass County has the highest property tax rate in North Dakota and a median annual tax bill of $3,657 (well above the national median of $2,400), successful appeals can result in meaningful savings, especially if your property was over-assessed by a larger amount. Additionally, applying for available exemptions like the Primary Residence Credit ($1,600) or Homestead Credit (up to $1,600) can provide cumulative savings.

What evidence do I need for a successful property tax appeal in Cass County?

For a successful Cass County property tax appeal, you need strong evidence demonstrating your property's actual market value is lower than the assessed value. The most compelling evidence includes recent comparable sales (at least 3-5 similar properties that sold within the past 6-12 months in your area), a recent independent appraisal from a licensed appraiser, detailed photographs showing property condition issues or defects, contractor estimates or bids for necessary repairs, and documentation of any functional obsolescence or negative factors affecting value. The Cass County Assessor uses Computer Assisted Mass Appraisal (CAMA) software and reviews sales data, so showing how your property differs from the mass appraisal assumptions or providing better comparable sales data can be particularly effective in achieving a reduction.

Can I appeal my property taxes in Cass County if I missed the April deadline?

Yes, if you missed the April City Board of Equalization deadline and the June County Board deadline in Cass County, you still have options to appeal. You can file an abatement application with the North Dakota Tax Commissioner no later than November 1st of the year following the year the property tax becomes delinquent. For example, if you wish to appeal your 2026 assessed value, you would have until November 1, 2028 to file an abatement (the year following when 2027 taxes become delinquent). Abatement applications are available on the North Dakota Tax Commissioner's website and must be filed in duplicate and physically mailed according to state guidelines. While this provides a safety net for missed deadlines, it's always better to appeal during the regular board of equalization periods for faster resolution.

How does the 50% assessment ratio work in Cass County?

In Cass County and throughout North Dakota, all residential and commercial property is assessed at exactly 50% of its market value as determined on February 1st each year. This means if your home's market value is $314,500 (Cass County median), your assessed value is automatically $157,250. However, this is not your final taxable value. North Dakota then applies an additional 9% classification rate to residential assessed values (10% for commercial), meaning your taxable value is only 4.5% of market value for residential property. Using the median home example: $314,500 market value × 50% assessment ratio = $157,250 assessed value × 9% classification = $14,152.50 taxable value. Your property tax bill is then calculated by multiplying this taxable value by the local mill levy rate.

Official Resources

Cass County Assessor's Office Official Website →

Access property information, view property record cards online, search recent sales data, and find information about the appeal process and available exemptions.

Cass County Property Tax Search and Payment Portal →

Look up your property tax statement, view assessment details, pay taxes online, and access current and historical property tax information by parcel number or address.

North Dakota Office of State Tax Commissioner - Property Tax →

Official state resource for property tax information, exemption applications, homestead credit forms, abatement procedures, and property tax deadlines throughout North Dakota.

Cass County Assessor Appeals Information Page →

Detailed information about the formal appeal process through boards of equalization, abatement procedures, hearing schedules, and contact information for initiating an appeal.

For state-wide appeal information including North Dakota's assessment ratio and deadlines, see our North Dakota Property Tax Appeal Guide →

Considering professional help with your appeal? Compare pricing, coverage, and pros/cons in our Best Property Tax Appeal Services (2026) or browse side-by-side service comparisons →

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Sources: https://www.casscountynd.gov/our-county/assessor | https://cass.northdakotaassessors.com/ | https://www.casscountynd.gov/our-county/assessor/appealing-your-assessment | https://smartasset.com/taxes/north-dakota-property-tax-calculator | https://www.tax.nd.gov/local-government/property-tax | https://www.ownwell.com/trends/north-dakota/cass-county | https://propertytaxrates.org/blog/north-dakota-property-tax-guide-2026

Last verified: 2026-07-24