The Ward County Commission approved the 2025 tax roll and received and filed new construction and valuation reports at its Aug. 5, 2025, meeting. Noreen Wilkie, Tax Director, presented the tax roll, including exemptions, prorations for a house destroyed by fire, reductions following recent inspections, and Disability Veterans' Credit (DVC) and Homestead Special Credit (HSC) determinations under North Dakota Century Code provisions. The commission approved the tax roll on a motion by Comm. Schuler, seconded by Comm. Rostad, and unanimously voted yes. The meeting record lists specific valuation changes: for example, a house destroyed by fire for Bruce and Tammy Moffitt was prorated from $92,000 to $78,000 true and full value for 2025; several properties had adjustments after inspection (samples in the record include reductions for properties owned by B3, LLP; Keeney, Richard; S7 Properties LLC; and Rust, David & Barbara). The record also shows DVC approvals per NDCC 57-02-08.8 and an HSC approval per NDCC 57-02-08.1 for qualifying owners; the minutes state the owner applied prior to Nov. 1, 2024, and met abatement criteria. The commission also approved addition of omitted valuations to the 2024/2025 tax roll and approved a duplicate-warrant cancellation. The meeting record provides specific old and new values for each listed parcel. No appeals or contested tax protests are recorded in the minutes for these items.