Board of Equalization - April 14, 2026 Minutes
The Board of City Commissioners met as the 2026 Board of Equalization at 7:30 o'clock a.m., Tuesday, April 14, 2026, in the City Commission Chambers at City Hall, Fargo, North Dakota, to consider the 2026 assessments of property in the City of Fargo for tax purposes.
Members present: Kolpack, Piepkorn, Turnberg, Strand, Mahoney.
Members absent: none.
Member Mahoney presiding.
Assessor’s Annual Report:
City Assessor Michael Splonskowski reviewed the 2026 Annual Report which outlines a structured approach to determining Fargo’s property tax rates, which are calculated by dividing the City’s budget by the total taxable value of all properties. While current figures incorporate various exemptions and incentives to provide an initial estimate of the City's value, the final taxable values and mill levies for the three local school districts will not be solidified until this fall, after all taxing entities approve their respective budgets; he said, this systematic appraisal process is strictly governed by North Dakota statute, which mandates that all assessments reflect a property's value as of February 1st and to reach these 2026 figures, the department analyzed property data and sales transactions that occurred specifically before January 1, 2026. A central priority of the assessment department is maintaining uniformity, ensuring that similar property types are valued consistently and fairly through the use of standardized data tools; he said, that taxpayers are active participants in this process and possess the right to appeal their valuations through the City Board of Equalization, this board has the authority to adjust assessments to correct any perceived inequities. Finally, the report notes that any market shifts or external economic forces occurring throughout the remainder of 2026 will not impact current values; instead, those positive or negative changes will be captured in the February 1, 2027 assessment roll and presented at next year's meeting, he said.
Member Strand asked a question regarding the lack of codified local policy governing the specific methodology used by the City Assessor to determine property valuations. Noting, he said, that while state law mandates assessments stay between 90% and 100% of market value, the day-to-day appraisal process remains largely opaque to the Commission and this led to a how would the Commission know dilemma. He said with the Commissioners expressing frustration of being presented with substantial adjustments such as an 8% decline in commercial values only at the moment of the meeting, which hinders the board’s ability to perform meaningful oversight despite their ultimate legal authority to override assessor decisions.
Mr. Splonskowski highlighted a softening of the commercial real estate market, which has sparked fears among Commissioners regarding the resulting tax burden shift onto residential homeowners, for the second consecutive year, residential property has overtaken commercial property as the primary component of the tax base, now accounting for 41% compared to the commercial sector’s 40%.
Member Piepkorn said when high-value commercial properties, particularly downtown, see declining appraisals, the budgetary shortfall must be offset by other sectors, effectively raising the relative tax burden on residents.
In response to the question, Mr. Splonskowski said a 14% drop in commercial sales alongside a stable residential market that saw a 4% increase in the median single-family home price to $367,700.00 despite these concerns. He said that the total appraisal value for the City has reached $24 billion, a 4.5% increase over the previous year and pledged to work with the Commission in future sessions to better quantify and communicate these complex valuation adjustments.
Individual Valuation Appeals:
The following individuals requested an appeal to their property valuations:
Doreen Swenson 4765 32nd Street South
Harry Davis 81 19th Avenue North
Michelle Powers 802 Harwood Drive South
Beverly Greenwald 3225/3229 4th Avenue South
Jd Hoffner 6581 21st Street South
Desiree Morton 1517 28 1/2 Avenue South
Tuma Wilson 6877 Belding Drive South
Christine Schulz 3202 Longfellow Road
Danny Hallock 1437 9th Street South
James Ohnstad 2109 1st Avenue North
Lance Ziebarth 4891 Foxtail Lane South
Aaron Rohrich 346 9th Avenue South
John Summers 715 7th Avenue North
Leonid Vilenski 2015 Rose Creek Boulevard
Jennifer Peruse 300 NP Avenue
Gabriel Ellers Rye at Tillstone & Origin at Tillestone –
(Ohnstad Property Management)
Member Kolpack moved the appeals presented today, by list or in person be moved into a pending status.
Second by Turnberg. On call of the roll members Kolpack, Turnberg, Strand, Piepkorn and Mahoney voted aye.
No Member being absent and none voting nay, the motion was declared carried.
Member Mahoney acknowledges the public's concerns regarding property taxes and economic hardship, emphasizing the City is legally mandated by the state to keep property valuations near market value and noting that Fargo benefits from a high commercial tax base that offsets the burden on residents and invites property owners to meet with the Assessor's office for potential downward adjustments, which occur in roughly 40% to 50% of cases. Furthermore; he highlighted Fargo's economic strategy by highlighting the City's reliance on a robust commercial sector, which constitutes nearly 50% of the total tax base far exceeding neighboring jurisdictions and provides essential subsidies to the general fund. He also underscored the value of selective tax incentives, explaining that these account for less than 2% of the tax base, he said, however, they generate a significant 40-to-1 return on investment, thereby positioning them as responsible, long-term tools for municipal growth.
List of Unresolved Appeals Moved to Pending Status:
Member Strand moved all other valuations on the current Assessment roll be approved.
Second by Piepkorn. On call of the roll Members Strand, Piepkorn, Turnberg, Kolpack and Mahoney voted aye.
No Member being absent and none voting nay, the motion was declared carried.
Board of Equalization Recessed:
Member Kolpack moved the City of Fargo Board of Equalization be recessed until Tuesday, May 12, 2026 at 7:30 a.m.
Second by Piepkorn. On call of the roll Members Kolpack, Piepkorn, Strand, Turnberg and Mahoney voted aye.
No Member being absent and none voting nay, the motion was declared carried.
The time at adjournment was 8:48 o’clock a.m.