Towner County Property Sales

Towner County Commissioners and meeting times along with the location of the county meetings can be found on this site. Towner County Commission Regular Meetings 8:00am on the 1st Tuesday of every month If the meeting is not on the first Tuesday, it will be advertised for when the meeting will occur. If you would like to appear on the agenda, please contact the Towner County Auditor. Special and emergency meetings will be posted on the website. Please check back for special announcements. Meetings will take place at: Towner County Courthouse Commissioners Room 315 2nd Street Cando, ND 58324 Towner County Commissioners Chairman: Lance Teubner Address: PO Box 631, Cando, ND 58324 Email: teubzz1968@yahoo.com Cell Phone: (701) 799-7777 Vice Chairman: David Lagein Address: 7255 94th St NE, Rock Lake, ND 58365 Email: jdlagein@utma.com Home Phone: (701) 266-5357 Cell Phone: (701) 370-8826 Doug Berg Address: 111 2nd Ave, Cando, ND 58324 Email: dougberg79@yahoo.com Cell Phone: (701) 303-0088 Scott Boe Address: 5457 94th St NE, Perth, ND 58363V Email: ssboe@utma.com Cell Phone: 701-550-9220 Bob Hallaway Address: PO Box 891, Cando, ND 58324 Email: bhallaway7@gmail.com Cell Phone: (701) 550-0658

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

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