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Commission denies Walmart’s appeal of Mandan assessment
Summary
Walmart submitted a third‑party appraisal and sought a lower commercial assessment; Morton County denied the appeal after reviewing city and county comparable sales and cost-approach numbers.
Morton County commissioners on June 10 denied an appeal filed by Walmart Stores Inc. over the assessed value of the Walmart in Mandan.
Why it matters: Large commercial properties can represent a substantial share of a city’s commercial valuation. The county reviewed the company’s third-party appraisal and city/county analyses before voting to maintain the county’s assessed figure.
Walmart’s letter, submitted by a tax manager, included a fee appraisal concluding a market value of $9 million for the property as of Feb. 1, 2025 and suggested an assessed value near $11.56 million. County and city appraisal staff presented comparable sales for similar large buildings (primarily in Bismarck) and explained that the county’s building value — expressed as dollars per square foot — falls within the range of relevant sales and cost-based comparisons. The county’s building-only assessment equated to about $74.28 per square foot, which those staff said is within the local Bismarck comparable range they used (roughly $69–$95 per square foot for recent sales cited).
After review, a motion to deny Walmart’s appeal carried on a roll-call vote; all commissioners voted yes.
Ending: The county recorded the denial and will proceed with the values approved for Mandan in the county totals filed for 2025.
