Stutsman County Property Tax Appeal, North Dakota

Travis Bunn·Updated July 22, 2026

Stutsman County is located in central North Dakota with Jamestown serving as the county seat and largest city. With a population of approximately 21,414 as of 2025, the county faces a relatively high property tax burden compared to state and national averages. Homeowners in Stutsman County pay a median annual property tax of $2,193 on a median home value of $200,300, resulting in an effective property tax rate of 1.09%. This rate is 0.10% higher than the North Dakota state average of 0.99% and 0.19% higher than the national average of 0.91%, making property tax appeals particularly valuable for homeowners seeking relief from over-assessments.

Notable cities: Jamestown, Medina, Courtenay, Montpelier, Spiritwood

Median Home

$200,300

Tax Rate

1.09%

Annual Tax

$2,193

Population

21,414

On the typical Stutsman County home, valued near $200,300 at the county’s effective tax rate of 1.09%, 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/Township Board of Equalization; within the first 10 days of June for County Board of Equalization

North Dakota has a cascading three-tier appeal system. Property owners must first appear before the City or Township Board of Equalization (meets within the first 15 days of April - the specific date in Jamestown for 2026 is April 13). If still dissatisfied, appeals can be made to the County Board of Equalization (meets within the first 10 days of June). Property owners who appeared before both local boards may then appeal to the State Board of Equalization (second Tuesday in August). Contact the assessor's office before the meeting date to be placed on the hearing agenda.

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

How Stutsman County Assesses Property

50%of market value

Assessed by: Stutsman County Tax Equalization Office

Assessment cycle: annual

Notices typically mailed: Spring (assessment date is February 1 annually)

In North Dakota, all real property is assessed at 50% of its true market value as of February 1 each year. For example, if your home's market value is $200,300 (the median in Stutsman County), your assessed value would be $100,150 at the 50% assessment ratio. The taxable value is then further calculated at 9% of the assessed value for residential properties, resulting in $9,014 in taxable value. At the county's effective rate of 1.09%, this would result in approximately $2,193 in annual property taxes.

The Appeal Process

Appeals are heard by the County Board of Equalization. Board of Equalization hearings are typically informal proceedings where you present evidence to board members explaining why your property is over-assessed. Be prepared to answer questions about your property's condition, recent improvements, and the comparable sales you've selected. The board will issue a written decision within a few weeks of the hearing.

Step 1: Contact the Stutsman County Tax Equalization Office informally to discuss your assessment. Call (701) 252-9032 or visit 511 2nd Ave SE Suite 102 in Jamestown. The assessor may review your property data and make corrections if errors are found, potentially resolving the issue without a formal hearing.

Step 2: Gather supporting evidence for your appeal including recent comparable sales of similar properties in your area that sold for less than your assessed value, photographs documenting property condition issues, repair estimates for needed work, and a recent independent appraisal if available. Focus on sales within the past 6-12 months.

Step 3: File your appeal with the City or Township Board of Equalization before their meeting date (within the first 15 days of April). Contact the assessor's office to be placed on the hearing agenda. Submit all documentation with your appeal application to support your claim of over-assessment.

Step 4: Attend the City/Township Board of Equalization hearing and present your evidence. You typically have 5-15 minutes to make your case. Stick to factual comparisons and market data. The board will review your evidence and issue a decision, which may reduce, maintain, or (rarely) increase your assessed value.

Step 5: If dissatisfied with the City/Township Board decision, appeal to the County Board of Equalization (meets within first 10 days of June). You must have appeared before the local board first. Present your case again with all supporting evidence.

Step 6: If still dissatisfied after the County Board decision, appeal to the State Board of Equalization (meets second Tuesday in August). You must have appeared before both the local and county boards to be eligible for state-level review.

Step 7: As a final option, file a formal abatement petition with the County Commission or appeal to District Court. An abatement must be filed no later than November 1 of the year following the year the property tax becomes delinquent. This formal legal process may require attorney representation.

Required form: Contact the Stutsman County Tax Equalization Office at (701) 252-9032 to request appeal forms or submit a written letter of disagreement with supporting evidence

Filing Methods

in-person:Stutsman County Tax Equalization Office, 511 2nd Ave SE Suite 102, Jamestown, ND 58401

phone:Call (701) 252-9032 to request appeal forms and get instructions

mail:Mail appeal documentation to 511 2nd Ave SE Suite 102, Jamestown, ND 58401

Evidence to Bring

Comparable sales of similar properties (recent sales within 6-12 months)Photographs showing property condition issues or defectsProfessional appraisal report if availableRepair estimates or contractor quotes for needed workDocumentation of property features or size discrepancies in assessment records

Stutsman County Assessor Contact

Stutsman County Tax Equalization Office

Phone: (701) 252-9032

Address: 511 2nd Ave SE, Suite 102, Jamestown, ND 58401

Website: https://www.stutsmancounty.gov/departments/tax-equalization/

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

Tax Exemptions in Stutsman County

Primary Residence Credit

Up to $1,600 credit against property taxes

A newer statewide program established in 2023 that provides property tax relief for all primary residences in North Dakota, not limited to seniors or disabled homeowners.

Eligibility: Any homeowner who owns and occupies the property as their primary residence. Must apply annually through the North Dakota Office of State Tax Commissioner.Deadline: April 1 annually

Homestead Property Tax Credit

Up to $1,600 credit against property taxes (up to $3,200 combined with Primary Residence Credit)

The primary senior and disability relief program in North Dakota. This credit can be stacked with the Primary Residence Credit for combined relief up to $3,200 for qualifying homeowners.

Eligibility: Homeowners age 65 or older, or permanently and totally disabled, with household income up to $70,000. Must own and occupy the property as primary residence. If disabled, must include physician's certificate with application.Deadline: April 1 annually

Disabled Veteran's Property Tax Credit

Varies based on disability percentage (50% or greater service-connected disability required)

Provides property tax reduction for veterans with service-connected disabilities, reducing the taxable value of the homestead.

Eligibility: Veterans with 50% or greater service-connected disability rating from the VA. Must own and occupy the property as primary residence.Deadline: February 1 annually

Agricultural Property Exemption

Full exemption for farm residences; reduced valuation for agricultural land

Farm residences are exempt from property tax in North Dakota. Agricultural lands are valued at production value rather than market value for assessment purposes.

Eligibility: Properties used as farm residences or agricultural production. Contact the Tax Equalization Office for specific requirements.Deadline: Contact assessor's office for details

Stutsman County Appeal Statistics

Avg Reduction

$764

Stutsman County Appeal Packet — $49

Comparable sales evidence, county-specific filing guide, and professional cover letter. Enter your address to get started.

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Stutsman County for 2026?

The appeal deadline in Stutsman County follows North Dakota's three-tier system. You must first file with the City or Township Board of Equalization, which meets within the first 15 days of April (April 13, 2026 for Jamestown). You need to contact the Tax Equalization Office before the meeting to be placed on the agenda. If you're not satisfied with that decision, you can appeal to the County Board of Equalization within the first 10 days of June, and finally to the State Board of Equalization on the second Tuesday in August. Missing these deadlines means you'll have to wait until next year to appeal your assessment.

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

To file an appeal in Stutsman County, first contact the Tax Equalization Office at (701) 252-9032 to request appeal forms and notify them you want to appear before the Board of Equalization. Gather evidence such as comparable sales of similar homes in your neighborhood that sold for less than your assessed value, photos showing property condition issues, and any repair estimates. Submit your appeal documentation to the Tax Equalization Office at 511 2nd Ave SE Suite 102, Jamestown, ND 58401, and make sure you're on the agenda for the April hearing. You'll need to attend the hearing in person to present your case to the board members.

What is the Primary Residence Credit worth in Stutsman County?

The Primary Residence Credit provides up to $1,600 in property tax relief for any North Dakota homeowner who owns and occupies their home as a primary residence. About 4,260 residential homes in Stutsman County received this credit for the current tax year. If you also qualify for the Homestead Property Tax Credit (if you're age 65+ or disabled with income under $70,000), you can stack both credits for a combined total of up to $3,200 in property tax relief. You must apply annually by April 1 through the North Dakota Taxpayer Access Point at www.tax.nd.gov/prc, and previous year applications do not carry over automatically.

How does North Dakota's 50% assessment ratio affect my Stutsman County property taxes?

North Dakota assesses all real property at 50% of its true market value. For a home worth $200,300 (the median in Stutsman County), your assessed value would be $100,150. The state then applies a 9% assessment factor for residential properties, creating a taxable value of $9,014. Your property taxes are calculated on this taxable value multiplied by the local mill levy. This means you're effectively paying property taxes on just 4.5% of your home's market value, which is why understanding the assessment ratio is crucial when appealing - if your market value is over-assessed, it cascades through this formula and inflates your tax bill.

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

At a Stutsman County Board of Equalization hearing, you'll present your case to board members explaining why your property assessment is too high. You typically have 5-15 minutes to present your evidence, which should include comparable sales of similar properties, photos of condition issues, and any other documentation supporting a lower value. The board members may ask questions about your property, recent improvements, or the comparables you selected. The hearing is relatively informal, and you don't need an attorney, though you should be organized and focus on factual market data. After hearing your presentation, the board will issue a written decision within a few weeks that either reduces, maintains, or potentially increases your assessed value.

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

Successful property tax appeals in Stutsman County save homeowners an average of $764 per year according to recent data. The actual savings depend on how much your property is over-assessed and the strength of your evidence. For example, if you can demonstrate your home should be valued at $180,000 instead of $200,300, you'd save approximately $221 annually at the county's 1.09% effective tax rate. These savings continue year after year, not just for one year. Given that Stutsman County's effective tax rate is higher than both the state and national averages, ensuring your assessment is accurate can result in significant long-term savings, especially when combined with available exemptions like the Primary Residence Credit.

Can I appeal my Stutsman County property taxes if I pay through escrow?

Yes, you can absolutely appeal your property taxes even if you pay through a mortgage escrow account. The appeal is between you (the property owner) and the County Board of Equalization - your mortgage lender is not involved in the process at all. You receive the assessment notice directly as the property owner, not your lender, so file your appeal before the April deadline without waiting for your lender. If your appeal is successful and your tax bill is reduced, your lender will adjust your escrow payment downward at the next annual escrow analysis, resulting in a lower monthly mortgage payment. Any tax refund from a successful appeal goes to your lender's escrow account, and they'll credit it to your account.

What evidence do I need to win a property tax appeal in Stutsman County?

The most compelling evidence for a Stutsman County property tax appeal is recent comparable sales of similar homes in your neighborhood that sold for less than your assessed value. Focus on sales from the past 6-12 months of homes with similar square footage, age, condition, and features. You should also include photographs documenting any condition issues, needed repairs, or property defects that justify a lower value. If you have contractor estimates for necessary repairs, professional appraisal reports, or documentation showing errors in the county's property records (incorrect square footage, extra bathrooms that don't exist), include these as well. The Tax Equalization Office at (701) 252-9032 can help you understand what evidence works best in Stutsman County appeals and how to obtain comparable sales data.

Official Resources

Stutsman County Tax Equalization Office →

Official county assessor page with information about assessment process, exemptions, and contact details for filing appeals.

North Dakota Office of State Tax Commissioner - Property Tax →

Statewide property tax information including deadlines, exemptions, and the State Board of Equalization appeal process.

North Dakota Primary Residence Credit Application →

Apply online for the Primary Residence Credit (up to $1,600) and view all property tax deadlines for North Dakota.

Stutsman County Property Tax Search →

Search Stutsman County property assessments by parcel number, owner name, or address to view your current assessed value and tax information.

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://propertytaxrates.org/counties/north-dakota/stutsman-county/ | https://www.stutsmancounty.gov/departments/tax-equalization/ | https://www.tax.nd.gov/property-tax-deadlines | https://www.ownwell.com/trends/north-dakota/stutsman-county/jamestown | https://www.appealdesk.com/blog/how-to-appeal-property-taxes-in-north-dakota

Last verified: 2026-07-22