ND HB1126

Requires assessors to notify property owners in writing when property valuations increase by $3,000 or more and 10% or more, with notice delivered at least 15 days before the local board of equalization meeting.

Requires township, city, or county boards of equalization to notify property owners when their actions result in cumulative increases of $3,000 or more and 10% or more, with notice delivered within 15 days after the local board meeting or within 30 days after state board action.

Permits written notices to be delivered by personal delivery, mail, or email with verified receipt at an address where the property owner has consented to receive notice.

Requires notice forms to include the property's true and full value for current and previous years, dates of equalization board meetings, and a statement that assessment increases may result in tax increases.

Requires notice forms to include an estimated tax increase based on the previous year's mill rate and an explanation of the calculation method used.