Towner County Tax Equalization Director assesses properties within the county. Towner County Tax Equalization The property tax is an ad valorem tax, a tax based upon value. It is the primary means by which local government pays for services it provides such as police and fire protection, schools, roads, parks, courts, etc. It involves two separate processes, the assessment process and the budget process. After these processes are completed, the county auditor calculates the appropriate mill rate for each Taxing District ( Township, School, Fire, etc.) and those rates are applied to each taxable property, by multiplying the taxable value times the mill rate to determine the property tax. Taxpayer Bill of Rights Property Tax Process Understanding Property Taxes ND Living Magazine Look at Property Taxes (2022) ND Property Tax Infographic PRIMARY RESIDENCE CREDIT North Dakota residents who own a home and reside in it as their primary residence qualify for a state property tax credit. This is a state administered program with an online application process. HOMESTEAD CREDIT Homeowners who are 65 years of age or older or who are permanently and totally disabled may be entitled to a property tax credit. Qualifications include an annual income less medical expenses of $70,000 or less (including Social Security and pensions) and the applicant must reside on and have an interest in the property for which the credit is claimed. DISABLED VETERAN EXEMPTION A disabled Veteran of the United States Armed Forces with an armed forces service-connected disability of fifty percent or greater, who was discharged under honorable conditions or who has been retired from the armed forces of the United States, or the non remarried surviving spouse if the disabled veteran is deceased, is eligible for a credit applied against the first one hundred twenty thousand dollars of true and full valuation of the fixtures, buildings, and improvements of the person's homestead equal to the percentage of the disable veteran's disability compensation rating for service- connected disabilities as certified by the department of veterans affairs for the purpose of applying for a property tax exemption. MOBILE HOMES All mobile home owners must apply for a mobile home tax permit at the office of the county director of tax equalization in the county in which the mobile home is located within 10 days after a mobile home is acquired, moved, or first brought into this state. OTHER Mobile Home Registration Form Homestead Credit Flyer Homestead Credit Application Primary Residence Credit Application Disabled Veterans Flyer Disabled Veterans Credit Application Application For Abatement Property Tax Exemption Solar, Wind or Geothermal Exemption Links Farm/Ag Info Maps / Plats ND State Tax Dept ND Century Code USDA ND GIS Hub ND Parcel Viewer Web Soil Survey ND Legislature Sheri Leas Director of Tax Equalization Phone: 701.968.4352 Fax: 701.968.4344 Email: sleas@nd.gov Office Hours Monday - Friday 8:30 - 4:30

Towner County Property Sales

Towner County Sheriff's Office page for information SPURS, Sex Offender Registration, Concealed Weapon Applications, Warrant Lists, etc. Towner County Sheriff's Office The Sheriff's Office can be contacted at: 315 2nd Street PO Box 366 Cando, ND 58324 701.968.4350 (telephone goes to dispatch ) Andy Hillier, Sheriff Email: townersh@nd.gov Towner County Officers: Sheriff An dy Hi llie r Email: anhillie r@nd.gov Deputies Skyler Sand Lucero Cerva ntes Dalton Stern Office Manag er Ronda Bertsch Phone: (701)- 968-4350 Email: rabertsch@nd.gov Quick Links: Towner County Sheriffs Office Facebook SPURS Sex Offender Registration Concealed Weapon Application

Your Signature Farm Residence Exemption Information Farm buildings and improvements located on agricultural lands are exempt from taxation provided they are used as part of a farm plant. The land must be used for raising agricultural crops or grazing farm animals and used as part of a farm plant. A farm plant is the entire farm enterprise operated as an economic unit. If the unit contains less than 10 acres of land, the taxing authority, in determining whether the unit is a farm, must consider such things as the present use, the adaptability to use, and how similar type properties in the immediate area are classified for tax purposes. Filling out the Application for Farm Residence Exemption - DUE FEB 1st Choose ONE of the six categories listed on the application: Active Farmer Category Major portion of the occupant's time is devoted to farming activities AND 66% or more of occupant's ( and spouse if married) annual gross income comes from farming activities in either of the two preceding calendar years AND Residence is located on a tract or contiguous tracts of agricultural land containing 10 or more acres AND Complete a Statement of Farm Gross Income for either of the two preceding calendar year Vacant Residence Category Was the residence intended for use as a farm residence (disregarding it's current condition) Was it last used as a farm residence or as part of a farm plant Farm Laborer Category Is the residence currently being used by a farm laborer/hired man Retired Farmer Category Is the residence currently occupied by a farmer who retired due to age/illness (not to change occupations) Beginning Farmer Category Is the residence currently occupied by a person who started farming in either of the two preceding calendar years Is the major portion of this person's time devoted to farming activities Did this person have no income or loss due to farming activities in either of the two preceding calendar years Surviving Spouse Category Is the residence occupied by the surviving spouse of a person who at the time of death was actively farming (exemption available for the first five years following death) Is the residence occupied by the surviving spouse of a person who at the time of death was retired from farming (exemption available for as long as the surviving spouse continuously occupies the residence) Farm Building Guidelines has a more detailed explanation of what qualifies for this program. Flowcharts to Help Determine Eligibility/Category Active Farmer Flowchart Beginning Farmer Flowchart Retired Farmer Flowchart Farm Laborer Flowchart Surviving Spouse Flowchart Vacant Residence Flowchart Statement of Farm Gross Income - DUE MARCH 31st The Statement of Farm Gross Income is available in Microsoft Excel format, in which you can input your numbers and it will do the calculations for you, or in Adobe Reader (PDF) format where you will need to print the form and manually fill in your information and do the calculations. Unless you have an app on your phone or mobile device that will allow you to open and edit a spreadsheet you probably will not be able to complete this on that device. NONE OF YOUR INFORMATION IS HELD OR TRANSMITTED BY OUR WEBSITE! 2026 FRE Application 2024 Statement of Farm Income - PDF 2024 Statement of Farm Income - Excel 2025 Statement of Farm Income - PDF 2025 Statement of Farm Income - Excel Instructions for Statement of Farm Income

Your main source of information for the county of Towner County, Cando, North Dakota. Welcome to the Towner County Courthouse County Meetings & Event Calendar County Commissioners Meeting 07/07/2025 8:00AM Location: Towner County Commissioners Meeting Room (Downstairs). County Commis sioners Meeting 08/04/2026 8:00AM Location: Towner County Commissioners Meeting Room (Downstairs). July 3rd Closed for Observation of Independence Day Click icon link below to pay your property taxes If you have tax questions or concerns, please call our Treasurer's department at 701-968-4347 Once you have clicked on 'Certified Payments' to pay your property taxes, please know that there is a Convenience Fee of 2.45% of the transaction amount with a minimum fee of $2.00 that is applied to all credit card payments. If paying online with an electronic check there is a convenience fee of $1.25. Steps for Paying your Property Taxes: 1. Click Continue (green button) 2. Enter payment amount and parcel number. Click Bank card or Electronic check. 3. Enter address information and click continue, enter billing address or click box for same address then click continue. 4. Enter bank card or banking information and finish your payment.

2021 Board of Equalization Meetings Teleconference Information, Call In - Audio Only Teddy Township: 1 (701) 328-0950; ID: 467 045 774# Bethel Township: 1 (701) 328-0950; ID: 237 932 330# Perth City: 1 (701) 328-0950; ID: 927 851 06# Lansing Township: 1 (701) 328-0950; ID: 604 009 312# Dash Township: 1 (701) 328-0950; ID: 503 754 540# Smith Township: 1 (701) 328-0950; ID: 427 433 109# Rock Lake Township: 1 (701) 328-0950; ID: 214 780 167# Picton Township: 1 (701) 328-0950; ID: 924 440 27# Maza Township: 1 (701) 328-0950; ID: 912 490 873# Olson Township: 1 (701) 328-0950; ID: 832 280 548# Any questions or concerns, please contact the Director of Equalization - Sheri Leas: Phone: (701) 968-4340 Ext. 2013 Email Address: sleas@nd.gov April 1st (Thursday) 8:30am Teddy Township Towner County Courthouse 4:00pm Bethel Township Towner County Courthouse April 5th (Monday) 10:30am Paulson Township Towner County Courthouse 11:00am Monroe Township Towner County Courthouse 1:00pm Sidney Township Towner County Courthouse 4:00pm Armourdale Township Towner County Courthouse April 6th (Tuesday) 9:00am Maza Township Towner County Courthouse 10:00am Olson Township Towner County Courthouse 2:00pm Crocus Township Towner County Courthouse 3:00pm Cando Township Towner County Courthouse 7:00pm Rock Lake City Rock Lake City Hall . April 7th (Wednesday) 9:00am Springfield Township Towner County Courthouse 11:00am Victor Township Towner County Courthouse 1:00pm Mount View Township Towner County Courthouse April 8th (Thursday) 5:30pm Perth City Towner County Courthouse April 12th (Monday) 7:00pm Egeland City Egeland City Hall April 13th (Tuesday) 10:00am Lansing Township Towner County Courthouse 5:00pm Dash Township Sarles Fire Hall 6:00pm Smith Township Sarles Fire Hall 7:00pm Hansboro City Towner County Courthouse April 14th (Wednesday) 2:00pm Rock Lake Township Towner County Courthouse 3:00pm Howell Township Towner County Courthouse 4:30pm Coolin Township Towner County Courthouse 6:00pm Picton Township Overby Residence April 20th (Tuesday) 5:30pm Bisbee City Bisbee City Hall

Find all the departments located in the Towner County Courthouse along with the county. Home > Departments Departments Auditor Court Emergency Manager Extension Facilities Highway Planning, Zoning + Permits Public Health Recorder Sheriff Social Services Soil Conservation States Attorney Superintendent of Schools Tax Equalization Treasurer Veterans

WIC is a nutrition program for pregnant women, breastfeeding women for up to 12 months after delivery, postpartum women up to 6 months after delivery, and infants and children up to 5 years of age who live in North Dakota and meet the income guidelines. Women, Infants + Children (WIC) Program) WIC is a nutrition program for pregnant women, breastfeeding women for up to 12 months after delivery, postpartum women up to 6 months after delivery, and infants and children up to 5 years of age who live in North Dakota and meet the income guidelines. The WIC program provides three primary services to clients: Counseling for healthy diets and growth during pregnancy, infancy, and childhood Referrals to other agencies as appropriate A supplemental food package tailored to the individual For additional information visit North Dakota Department of Health (WIC) For more information on WIC contact us by phone or email or contact Lake Region WIC at 701.662.7043 or 1.866.274.2316

The Towner County Auditor is responsible for the oversee of all fiscal activities of the county. Towner County Auditor Mindy Reimer Towner County Auditor Phone: (701) 968-4340 Ext 2001 Fax: (701) 968-4344 Email: mreimer@nd.gov Cari Hallaway Deputy Auditor Phone: (701) 968-4340 Ext 2002 Fax: (701) 968-4344 Email: cjhallaway@nd.gov Mailing Address: Towner County Auditor PO Box 603 Cando, ND 58324 Hours of Operation: Monday - Friday 8:30am - 4:30pm American Rescue Plan Project Application 2021 Mill Levy *Please use the tabs on the bottom of the Excel Spreedsheet to see both pages. 2022 North Dakota Secretary of State Election Information

Towner County is a division of the Northeast Judicial District Court. Towner County Clerk of District Court Kendall Brehm Clerk of District Court/County Recorder Phone: (701) 968-4340 Ext 2005 Email: kbrehm@nd.gov Amanda Hoover Deputy Clerk of District Court Phone: (701) 968-4340 Ext 2006 Email: hooveramanda@nd.gov Mailing Address: Towner County Clerk of Court PO Box 517 Cando, ND 58324 Hours of Operation: Monday - Friday 8:30am - 4:30pm Northeast Judicial District - The Northeast Judicial District in Cando has offices located on the second floor of the Towner County Courthouse. The courtroom is located on the third floor of the Towner County Courthouse. The courthouse has handicap accessibly available. - For more information, please click here for the Northeast Judicial District website. District Court Office - All traffic fines and court hearings should be directed to Kendall Brehm in the District Court Office, located on the second floor of the Towner County Courthouse. - For more information, please click here for the Clerk of District Court website. Clerk of District Court's Office - Marriage License - Passports - Applications + Renewal forms available at Clerk's Office - Passport Requirements Link: https://travel.state.gov - Pay Traffic/Court Fines Online: publicsearch.ndcourts.gov - Birth + Death Records may be obtained from the Vital Records Department , Bismarck, ND - ND Department of Transportation - ND Legal Self Help Center: http://www.ndcourts.gov/ndlshc/

Towner County Victim Witness Assistance Program Contact Us: Phone Number: (701)968-4340 Ext. 2010 Mailing Address: PO Box 723 Cando, ND 58324 Physical Address: Towner County Courthouse 315 2nd Street Cando, ND 58324 Family Crisis Center Services for Victims of Domestic and Sexual Violence Toll Free Crisis Line: 1-800-398-1098 Po Box 371 Bottineau ND 58318 701-228-2028 About The Towner County Victim/Witness Program helps victims of crime rebuild their lives and overcome the physical and emotional consequences of a crime. The goal of this program is to improve the treatment of victims and witnesses of crime by providing them with the services necessary to assist their recovery from a criminal act and to support them as they move through the criminal justice system. Anyone that is a victim of a crime that is being prosecuted by the State's Attorney's Office has a right to victim services. Services Provided General information about the criminal justice system Notification of court hearings Information related to the availability of crime victims compensation, witness fees, and restitution Orientation to the courtroom Accompaniment to court, if necessary Information on available protective services Referrals to public and/or private helping agencies Victim Rights To be informed as to the status of the investigation To be informed as to criminal charges filed To be informed of the defendant's pretrial status To be provided a safe waiting area during trial To receive notice as to victims' and witnesses' participation in court proceedings To submit a Victim Impact Statement To receive information about available services To be informed of the procedures for receiving any witness fees to which they are entitled by law To have property returned that was taken as evidence To be present throughout trial To be informed of rights to a prompt disposition of the case To receive notice as to scheduling and cancellations of hearings To be consulted on any potential plea agreement To be advised of any verdict To receive prompt notice of defendant's release from custody Helpful Terminology Bond Hearing This is the first time the defendant appears in front of the Judge. The Judge will set a bail amount and full conditions of bond, typically including a no contact with a victim. Change of Plea/Sentencing Hearing In felony cases, this hearing is scheduled when the defendant decides to change his/her plea to guilty. At this hearing, a victim has the right to submit a Victim Impact Statement. These statements are important for the Judge to recognize all of the ways the crime has affected the victim. Initial Appearance This hearing occurs in misdemeanor cases only. At this hearing, the defendant will plead guilty or not guilty. If the defendant pleads not guilty, the court will schedule a Pretrial Conference. If a guilty plea is entered, the Judge will immediately sentence the defendant. Plea Agreement The defendant accepting a plea agreement means to settle a case without a trial. Preliminary Hearing This hearing occurs in felony cases only. Testimony is heard by the Judge. The prosecuting attorney must establish probable cause that a crime has been committed by the defendant. Trial Victims and witnesses may be required to testify at a trial. A trial may either be a Jury Trial or a Bench Trial, which is heard by a judge, not a jury. Resources All ND Victims The ALL ND Victims Help Tool provides legal information and resources that can be helpful to a victim of a crime. Crime Victims Compensation Program North Dakota offers compensation to crime victims who suffer physical or emotional injury. ND SAVIN ND SAVIN, North Dakota's Victim Notification Service, is a free, secure, and confidential way to access custody status and information about criminal cases. Marsy's Card A summary of victim rights in North Dakota

Information about the real estate deed recording for Towner County. Towner County Recorder Recorder's Office Recorder Requirements/Fees North Dakota Recorder’s Information Network Property Fraud Alert Sign Up NDRIN (document images online) eRecording Accepted Kendall Brehm County Recorder Phone: (701) 968-4340 Ext 2005 Email: kbrehm@nd.gov Darla Howard Deputy Recorder Phone: (701) 968-4340 Ext 2007 Email: dkhoward@nd.gov Mailing Address: Towner County Recorder PO Box 517 Cando, ND 58324 Hours of Operation: Monday - Friday 8:30am - 4:30pm