Rolla Board of Equalization delays adding four omitted-property assessments, orders two-week notices

The Rolla City Council, convening as the Board of Equalization on April 15, 2026, voted unanimously to recess so assessment notices can be sent to owners of four omitted properties and allow a two-week period for owners to come in and discuss proposed valuation changes before the adjustments are finalized for the 2026 tax roll.

Rolette County Tax Director Wendy Belgarde and Rolla City Assessor Rebecca Albert told the board they were presenting four omitted-property valuation changes submitted for addition to the tax roll. The items listed were: Parcel 29-0014-29678-000, Matthew and Marian Peterson, change in valuation $15,000; Parcel 29-0005-29380-000, Brad Disrud, $11,500; Parcel 29-0001-29208-000, Booth Inc., $14,100; and Parcel 29-0028-29902-000, Tyler Bergsrud, $229,200.

Belgarde and Albert reviewed recent sales ratios. They said residential assessments ranged roughly between 97% and 136%, which they said would indicate no residential increase was necessary. They reported a commercial sales ratio of about 89.5% and noted there was discussion about a possible commercial reassessment. The officials reported the city’s true and full valuation before adding the omitted assessments as $61,861,971 and recommended no overall tax increase, stating that Rolla is above the North Dakota state requirement of 90%.

Councilperson Paul Frydenlund moved to recess so staff could send notices and provide property owners a two-week window to respond; Councilperson Damond Schemmel seconded the motion. On roll call, all members present voted “AYE,” and the motion carried. The board adjourned at 5:25 p.m.

The meeting minutes were attested by Mayor Kevin Juntunen and City Auditor Tara McDougall. No final valuation changes were added to the 2026 tax roll at the time of adjournment; the council recessed to complete the notice process and finalize assessments after the response period.