Board of Equalization

Assessment Notices

On March 13th, 2026, letters were sent out to all property owners of properties within the City of Devils Lake per North Dakota Century Code (NDCC) 57-02-53 where it states, "an assessor shall deliver written notice of the amount of the true and full value of each parcel of taxable property for the current and previous year, including improvements, which have been assessed by the assessor."  

The City Assessor, Rob Johnson, recently recorded a Coffee Time episode with Lake Region Radio Works explaining these notices and the appeal/protest process. The interview can be listened to below.

Appeals or Protests of Property Valuation

City of Devils Lake Board of Equalization: April 6, 2026 at 5:30 PM

A property owner may appeal the Assessor’s valuation to the City of Devils Lake Board of Equalization.  The City Board of Equalization may increase or decrease an assessment upon the property owner’s and the Assessor’s presentation of evidence to support the appeal.  It is highly recommended that if you have questions about the valuation of a property, have questions about the appeal process, or wish to appeal or protest a property's valuation that you contact the City Assessor, Rob Johnson, prior to the City Board of Equalization meeting.  It is recommended that any individual wishing to appeal their valuation or appear before the City Board of Equalization contact the Devils Lake City Assessor's Office in advance.  Those who don't contact the Assessor's Office prior to the meeting will likely be referred to do so before any decision is made.

Property owners may schedule a time to meet with the City Assessor via the below link, emailing robj@dvlnd.com, or by calling (701)662-7600 option 3.

Click here to schedule a meeting with the City Assessor

Ramsey County Board of Equalization: June 2, 2026 at 8:30 AM

If the property owner is not satisfied with the decision of the City Board, the property owner may continue the appeal to the Ramsey County Board of Equalization. 

State Board of Equalization: August 11, 2026 at 8:30 AM

If the property owner is not satisfied with the decision of the County Board, the final step is an appeal to the State Board of Equalization.  The State Board may decrease an assessment only if the property owner has appealed to both the City and County Boards of Equalization. 

Duties

The City Board of Equalization meets to equalize the property tax valuations in the city and provides an opportunity for individual property owners to appear before the board regarding their property values. Those who feel that their property value is unfair may present their case to the board at the annual meeting. The City Board of Equalization consists of the members of the City Commission.

Annual Meeting

2026 Meeting: Monday, April 6th at 5:30 PM 
Commission Chambers of Devils Lake City Offices

 2026 ANNUAL REPORT COMING SOON!

Each property’s share of the property tax is based on the Assessor’s value.  Although the work of the Assessor does not determine the total amount of taxes paid, it does affect the uniform distribution of the property tax burden. The Board of Equalization meeting is held to review and ensure the fairness and accuracy of property valuations within the City. The Board’s purpose is to confirm that properties are assessed at their correct market value so that the tax burden is distributed equitably among property owners. It is important to understand that this meeting is not the appropriate venue to protest tax rates or overall tax increases; those decisions are made by governing bodies during the budgeting process. Instead, the Board of Equalization focuses specifically on whether a property’s assessed value is accurate and comparable to similar properties in the community.

The City Assessor is located in the Devils Lake City Offices at 423 6th St. NE, Devils Lake, ND 58301.

Board of Equalization Meeting Information

Meet one time annually