What is the process for disputing a property tax assessment?

The correct answer is that property owners can appeal the assessment to the local board of equalization. In many jurisdictions, including North Dakota, property owners have a structured process to address concerns about their property tax assessments.

When a property owner believes that their property has been incorrectly assessed, they can typically take action by appealing directly to the local board of equalization. This board is typically composed of local government officials and community members who review property assessments and make decisions on adjustments based on evidence presented by the property owner. This process is designed to ensure transparency and fairness in the assessment process, allowing property owners to present their case and potentially lower their property tax burden if the assessment is found to be inaccurate.

The other options do not align with the standard procedures in most jurisdictions. Reporting inaccuracies to the municipality may not initiate a formal appeal process. Filing a lawsuit against the state is a much more complex and typically not the first step in disputing assessments, as there are usually administrative remedies that must be exhausted first. Lastly, the requirement of paying the tax before disputing it is generally not applicable; most states allow property owners to challenge assessments without requiring tax payment upfront, as doing so could discourage individuals from seeking legitimate appeals.