The Tax Equalization Office Assess Values of:

  1. Agricultural Land by Detailed Soils Data & PI determined by NRCS & NDSU (not by local sales)
  2. Residential Land & Structures by both Field Inspections & Sales Analysis Approach
  3. Commercial Land & Structures by both Field Inspections & Sales Analysis Approach


The Auditor's Office Obtains:

  1. All the Budgeting Entities Budgets for the Year
  2. The Total Assessed Values for Each District of Each of Those Budgeting Entities
  3. Divides that Out to Determine Each Mill Levy to be applied.


The Treasurer's Office Obtains:

  1. The Mill Levy's from the Auditor and the Property Values from Tax Equalization in order to calculate Every Tax Statement.
  2. This Department then is in charge of issuing and collecting these bills.



View Property Card and Sale Details (click link to search our records):  

Property Card Information


Information & Applications for All State Allowed Credits and Exemptions:

Homestead Credit for Senior Citizens & Disabled Persons

Disabled Veteran's Property Tax Credit

Additional Property Tax Exemptions

Farm Residence Exemption & Statement of Farm Gross Income


Denise Nieuwsma
Director of Tax Equalization

Emmons County

100 4th St NW
P.O. Box 776
Linton, ND 58552
(701) 254-4417


Tax Equalization