Williston board affirms 2026 assessment roll after homeowners protest steep increases

Howard Klug, president of the City of Williston Board of Equalization, presided as the board on April 15 approved the city’s 2026 assessment roll following a public hearing in which several homeowners complained about substantial increases in their assessed property values.

Lea Dunn, city assessor, presented the Williams County Assessor’s Office 2026 Assessment Report and said 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 2026 assessments are based on sales during Jan. 1–Dec. 31, 2025, and that the assessor’s office used those sales in a mass appraisal model rather than private appraisal reports.

The assessor reported that the average 2025 sale price in Williston was $328,540 and that there were 235 usable residential sales in 2025 (down from 270 in 2024). Residential properties in the study sold on average about 11% higher than values used in the assessment; the overall residential sales ratio was 89.20%, below the State Board of Equalization target of 90–100%, which Dunn said required an increase in assessed values. She said residential True and Full Value increased by about $102,228,670 and commercial True and Full Value increased by $71,717,506, including about $30,028,680 from new commercial construction.

Homeowners used the public hearing to press for corrections and explanations. "If I do have the decrease what is the process for notifying me and when can we expect that?" asked Richard Webster. Dunn replied that every property presented would receive a letter with the final value and that letters would be mailed about two weeks after the minutes are finalized.

Several speakers described steep year-over-year or cumulative increases. "I appreciate the reassessing; however, I do believe the present dollar figure is high," said Nick Haugen, who described years of rising valuations. Johnathan Nelson and Rory Herschberger said nearby, larger homes appeared to be assessed lower than theirs. Cheryl Freeman said a bank appraisal was lower than the proposed assessed value and asked why the jump was so large; Dunn acknowledged issues with depreciation values in older homes and said staff would investigate.

Commissioner Brad Bekkedahl and Dunn both emphasized that the office follows state-required sales-based methodology rather than accepting private appraisals. Bekkedahl stated the county and city have no avenue to compel private appraisal data, and Dunn said, "We cannot base our whole system on appraisals because that is relying on someone to bring that appraisal in. The State of North Dakota requires us to [use] sale value."

After the public comment period, the board moved to note the findings of comments and protests and to accept the Assessor’s office recommendations — including handling of formal protests and corrections — except where noted in the minutes. Motions on individual protests, corrections (61 corrections noted), classification-specific adjustments, and findings were all approved by unanimous votes (AYE: Gjovig, Siemieniewski, Bervig, Bekkedahl, Klug; all motions carried 5-0). The board’s final motion stated that, based on the preceding findings and review of assessment rolls and statistical reports, the City of Williston assessments for 2026 are declared equalized as assessed or corrected as noted in the minutes.

Lea Dunn and staff encouraged property owners with concerns to contact the Assessor’s Office to schedule inspections. Dunn also said the office will send letters to property owners indicating final assessed values once the minutes are processed. The meeting adjourned at 7:32 p.m.