Property tax is a tax levied or assessed on the owner of property—often real property (real estate)—that is based on the property’s appraised value. Local governments often impose property taxes to finance their school districts, police departments, fire departments, and municipal projects such as construction and maintenance of streets and roads.

Most local government authorities (often counties) allow citizens to dispute or challenge the appraised value of their property through an administrative process initiated with the tax assessor or appraisal district.

In North Dakota, property tax is primarily administered at the county level, with counties, cities, townships, and school districts relying on the revenue to fund essential services such as education, law enforcement, fire protection, and infrastructure maintenance. The tax is based on the assessed value of real property, which includes land and any permanent structures attached to it. Property assessments are conducted by local assessors, and the assessed value is supposed to reflect the fair market value of the property. Property owners in North Dakota have the right to challenge the assessed value of their property if they believe it does not accurately reflect the property's true value. This challenge typically begins with an appeal to the local assessor or the county board of equalization. If the dispute is not resolved at the local level, property owners may further appeal to the North Dakota State Board of Equalization and, if necessary, to the state court system.