Tax relief and valuation review
A homestead exemption, senior-relief program, or valuation protest can change the amount a homeowner owes—but only if the filing reaches the right local office in the correct window. Use the verified county guidance below as your working checklist, then confirm the current form and deadline with Billings County Tax Director’s Office.
Relief programs
The filing guidance for this county is: April 1, 2026 for the North Dakota Homestead Property Tax Credit application filed with the local assessor or county director of tax equalization; qualifying farm-residence exemption applications and gross-income statements are generally due March 31, 2026. Use the official form or application channel, provide the residence and ownership documentation requested, and keep a copy of the submission.
Open homestead applicationNorth Dakota Homestead Property Tax Credit: a homeowner age 65 or older or permanently and totally disabled, living at and invested in the homestead, with preceding-calendar-year income no more than $70,000, may qualify. Income of $0–$40,000 receives up to a $9,000 taxable-value reduction (maximum $200,000 true/full value); income of $40,001–$70,000 receives up to a $4,500 taxable-value reduction (maximum $100,000 true/full value). North Dakota also provides a disabled-veteran property-tax credit.
No general annual parcel-value cap was verified. North Dakota assesses real property at true and full value as of February 1 each year; assessed value is 50% of true/full value and residential taxable value is 9% of assessed value. Statutory levy limits and tax credits are not a general valuation cap.
Appealing an assessment
Use the valuation notice and the county’s published protest guidance to determine the last day to file. Do not assume the payment deadline controls the appeal.
Gather comparable sales, photographs, repair records, appraisal evidence, property characteristics, and any documentation that explains why the assessed value is incorrect.
Submit through the official channel, save the confirmation, and attend the board or review hearing if one is scheduled. An appraiser or attorney can help evaluate evidence when the value or stakes are substantial.
The verified protest guidance for this county is: For 2026 assessments, local city and township boards of equalization meet in April; the county Board of Equalization reviews valuations within the first 10 days of June; the North Dakota State Board of Equalization meets August 11, 2026. Exact local and county meeting dates were not verified for this county; contact the county Director of Tax Equalization for the applicable hearing notice. If the language is not a specific calendar date, contact the office promptly for the current notice and board-review schedule.