Tax Information

Casselton City Assessor - Wanda Wilcox

Property Information

This link is provided to help residents view the tax statements, assessments and special assessments attached to their property along with the ability to pay online: Cass County Property Tax Info

This link will allow you to view the value placed on your property, the lot size and the footprint of the buildings: Cass County Assessor

How do they get some of those numbers?

Residents receive a property tax statement from Cass County each December. The property tax statement includes taxes for the city, county, school district, and park district.

The first step in determining property taxes is calculating property values for all properties subject to taxation.  The City Assessor is responsible for appraising each property, based on market value as the standard and to apply periodic updates to values as market conditions and properties change.

  • True & Full Value or Assessment Value.  The starting point of assessing real property and standard of value to be used.  Amount believed by assessor to be correct should be used even though property owner may disagree.

  • Market Value.  The price a property would bring if it were offered for sale in the open market for a reasonable length of time and purchased by a willing buyer.

  • Property Classification.  Buildings are most commonly classified as residential or commercial depending on use and qualifications determined by the State Tax Commissioner.  Other classifications such as incomplete buildings and agriculture are other factors that affect actual value.

The mill levy is the “tax rate” that is applied to the assessed value of a property. One mill is one one-thousandth of a dollar or $1 dollar per $1,000 of assessed value.  It can also be explained as 1/10 of 1 percent.

Property Tax Estimate

This link is provided to help real estate agents and buyers estimate the property tax on property purchased in Casselton: Cass County Property Tax Calculator

New Home Property Tax Exemption

New homes are eligible for a 2 year partial tax exemption limited to $75,000 of the true and full value of the property, exclusive of the land. The application for this exemption must be received by the city assessor in order to receive this exemption.

Property Tax Exemption for Improvements

Guidelines for Property Tax Exemptions for Improvements
Application for Property Tax Exemption for Improvements

Casselton Sales Tax Fund (CCEF)

The Casselton Sales Tax is a 2 percent tax, not to exceed $25.00 per billing transaction, on goods and services sold, delivered, stored or consumed within the city limits. For full details, see Casselton Ordinance 293.

Half of the proceeds from the Casselton Sales Tax is dedicated to:

  • Infrastructure and Capital improvements

  • Parks and Recreation

  • Job Development by Business Retention, Expansion and Recruitment

  • Property Tax Relief

The other half is dedicated to the construction, development and benefit of a community center.

Sales Tax Fund Project Requests:

Acquire a sales tax request form from the city auditor during normal business hours.
Grant Request Form