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 Mercer County Director of Tax Equalization.
Relief programs
The filing guidance for this county is: Submit the 2026 Homestead Property Tax Credit application to the local assessor or county director of tax equalization before April 1, 2026; the 2026 form is the North Dakota Office of State Tax Commissioner's SFN 24757. 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: homeowner age 65 or older, or permanently and totally disabled, must live at and have an ownership interest in the property and have household income no more than $70,000. For income $0-$40,000, taxable value is reduced 100% up to $9,000; for $40,001-$70,000, taxable value is reduced 50% up to $4,500. The 2026 application is due before April 1, 2026; the separate Primary Residence Credit application is submitted through ND TAP by April 1, 2026.
North Dakota HB 1176, signed May 17, 2025, limits annual increases in taxing-district property-tax levies to 3% without voter approval and permits unused capacity to carry forward for up to five years, subject to statutory adjustments and voter-approved exceptions. No separate general parcel valuation cap was identified in the official North Dakota sources reviewed.
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, contact the local assessor before the local equalization meeting; city boards meet within the first 15 days of April and township boards during April, the county Board of Equalization meets within the first 10 days of June, and the North Dakota State Board of Equalization meets August 11, 2026. The county-specific meeting date was not published; contact the county auditor or tax director. If the language is not a specific calendar date, contact the office promptly for the current notice and board-review schedule.