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Assessing

Paul Houdek
City Assessor
 
The Assessment Department is responsible for maintenance and distribution of all property ownership, legal description boundaries, and address information in the City of Grafton.  We also appraise or estimate the value of all property in the City as well as administer all property tax exemptions.

Email: phoudek@graftonnd.gov
Phone: (701) 352-1561
Fax: (701 352-2730
Address:    
City Hall, 5 East 4th Street
PO Box 578
Grafton, ND 58237

Assessor
Abatements
To appeal a value for tax purposes, you may file an abatement which will automatically set up meetings before the city council and county commission to hear your appeal.  An abatement must be filed by November 1st of the year following the year the tax would become delinquent.  For instance, the 2018 property tax would become delinquent in 2019, so you would have until November 1, 2020 to file for the 2018 assessment.

An abatement form can be obtained from the Walsh County Tax Director's office at the Courthouse by contacing Ed Sevigny, Tax Director at 352-1077 or esevigny@nd.gov. You can also download the form on the State Tax Commissioner website.
Assessment Process
North Dakota law requires Assessors to value property at true and full value as of February 1st of each year.  This can also be referred to as market value.  Basically, what that means is the value that most people would likely pay for a given property in its present condition.

The Assessor must notify property owners when their assessed value increases at least 10% and their true and full value goes up enough to generate a tax bill increase of about $200.

The property taxes we pay are determined by our elected officials (city council & county commissioners, school & park board members, etc.) setting their budgets.  That is what determines the total amount of property tax to be paid in any given year in the City of Grafton.

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.
Exemptions
HOMESTEAD CREDIT FOR SENIOR CITIZENS AND DISABLED PERSONS
Download application and instructions to determine eligibility.  Return application to the City Assessor by February 1st of each year.

Exemption determined according to the following schedule.  (Income less medical costs not reimbursed.)

$22,000 or less - 100% reduction up to $4,500 of taxable value
$22,001 to $26,000 - 80% reduction up to $3,600 of taxable value
$26,001 to $30,000 - 60% reduction up to $2,700 of taxable value
$30,001 to $34,000 - 40% reduction up to $1,800 in taxable value
$34,001 to $38,000 - 20% reduction up to $900 in taxable value
$38,001 to $42,000 - 10% reduction up to $450 in taxable value
 
QUESTIONS?  Call Ed Sevigny at 352-1077.

NEW SINGLE FAMILY RESIDENCE EXEMPTION

A $150,000 exemption (on the structure) is available for 2 years.  The exemption starts after construction is fully completed as long as there are no delinquent taxes on the property.

In addition, a builder can obtain an exemption for up to 3 years, starting when construction begins, as long as the property is owned by the builder, remains unoccupied and has no delinquent taxes.  There is no limit to the exempt amount of the structures, but the land is taxable.  A builder is limited to 10 exempt properties at one time.
Parcel Map
What is a Mill Levy?
The mill levy is determined each year by dividing the total amount of dollars needed by each political subdivision (city, county, school, etc.) from the property tax by the total taxable value of the city of Grafton.

An individual property's annual property tax is determined by multiplying the taxable value by that year's mill levy.  (Move the decimal 3 places to the left on the mill levy.)

The 2022 mill levy (due 2/15/23) is 414.51.
What is Taxable Value?
Taxable value refers to the Assessor's appraisal, according to a state prescribed formula, after any exemptions are removed.

As assessment ratio of 50% is multiplied by the Assessor's true and full value to get assessed value. Then, the assessed value is multiplied by 9% for residential and 10% for all other property classes to get taxable value. Therefore, the taxable value of residential property is 4.50% of the Assessor's estimate of value and 5% of the Assessor's value for commercial and agricultural property.

To calculate annual taxes for a property, the taxable value is multiplied by the mill levy.