Wayne Ehley, Tax Equalization Director

Emmons County

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




Tax Equalization

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 the 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 issues and collects 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


ND Primary Residence Credit
Homeowners with an approved application may receive up to a $500 credit against their 2024 property tax obligation. Applications accepted January 1, 2024 and due March 31, 2024.

Additional Information: https://www.tax.nd.gov/prc