Williston board unanimously adopts 2026 assessment roll after public protests

The Williston Board of Equalization on April 15, 2026 voted unanimously to adopt the city’s 2026 Assessment Roll after a public hearing in which several property owners raised concerns about large increases in assessed values and requested rechecks and inspections. The board’s motions approving the assessor’s recommendations and corrections passed 5–0.

Lea Dunn, City Assessor, presented the 2026 Assessment Report prepared using sales from Jan. 1–Dec. 31, 2025, and explained North Dakota law requires real property be valued at True and Full Value — defined as market value as of the Feb. 1 assessment date. Dunn said the average 2025 sale price in Williston was $328,540 and that residential properties in 2025 sold on average 11% higher than they were valued, producing a residential sales ratio of 89.20%, below the State Board of Equalization target of 90–100%.

Because the ratio fell below the target, Dunn recommended increases to class-level valuations. She reported residential True and Full Value rose by about $102,228,670 for 2026 (including $7,359,320 from new construction), and commercial True and Full Value rose by about $71,717,506 (including roughly $30,028,680 from new construction). The assessor said apartment complex values rose about 9% on average based on the income approach and the responses to questionnaires.

During the public hearing, multiple property owners asked about notification timelines, appeals and the basis for large valuation swings. Richard Webster asked when he would be notified of any decrease; Dunn said the office mails a letter to each property owner after the minutes are finalized, usually about two weeks afterward. Resident Nick Haugen said he believed his assessed value was too high, recounting long-term increases and questioning whether the city and state could justify the jump. Lea Dunn and President Howard Klug responded that appraisals submitted by owners are not used for the mass-appraisal sales study and that staff would re-check depreciation and classification issues that could affect older homes.

The board recorded motions acknowledging the public comments and protests and then reviewed formal protests filed prior to the meeting, including protests from Parker Moran, Kenny and Casey Bergstrom, Granley Living Trusts, and Cass Oil Co. The board voted to follow the Assessor’s recommendations regarding those protests, except where noted in the minutes.

The board also approved 61 corrections and several classification adjustments (including a proposed reclassification for the Endres townhomes and mid-home corrections) after the assessor described the changes. Each motion to accept the assessor’s recommendations or corrections carried by a 5–0 vote.

In final action, the board — citing its review of the Assessment Rolls and statistical reports — moved to declare the City of Williston assessments for 2026 equalized as assessed or corrected; the motion passed 5–0. The meeting adjourned at 7:32 p.m.

Board members and the assessor advised property owners with concerns to contact the Assessor’s Office to request inspections or further review. The assessor noted that a 2025 state law change requires Notices of Assessment be sent to all taxable property owners; owners should receive mailed notices once the minutes are processed.