Each year, there is an assessment roll which lists every property and whether it is taxable or exempt.
Taxable property is listed showing the value of the land, improvements and total.
This roll is supplied to the County Auditor and becomes the basis for real estate taxation in the city of Grand Forks. Each local governmental entity has the authority to levy a portion of the consolidated mill rate . The mill rates are determined by dividing the governmental budget requests by total taxable value of that jurisdiction.