It's not all Christmas cheer being delivered to residents' mail boxes this December.

Both Burleigh and Morton counties have delivered their property tax statements. Burleigh County Auditor Kevin Glatt said 37,000 tax statements were mailed Friday.

"That's up 1,000 from last year. There's more property, new subdivisions, new properties," he said.

Taxpayers are expected to provide $104 million to serve 60-some entities that benefit from the collection. Last year, the county took in more than $94 million to operate its various government agencies.

Bismarck proper's share takes $74 million and about $8 million is being collected in special assessments.

In the rural portion of Burleigh County, $19.7 million in taxes is being collected, with just under $1 million in special assessments.

"About 56 percent goes to school districts," Glatt said.

Residents who pay their taxes by Feb. 15, will receive a 5 percent discount.

The payments can be split into two installments, but the taxpayers will not eligible for the discount if all is not paid early.

"The first half must be paid March 1 or you are delinquent. If you pay the first half March 1, then you must pay the second half by Oct. 15," Glatt said.

Effective March 2, if the first half of your installment payment is not made, a 3 percent penalty will be added to your tax bill. If the second installment is not paid by Oct. 16, a 6 percent penalty will be applied.

The first installment of mobile home taxes should be paid by March 2 or a 2 percent penalty will be applied to the tax bill.

For mobile homes, other penalties will be applied as follows:

n April 1 - 4 percent penalty on the first installment.

n May 1 - 6 percent penalty on the first installment.

n June 1 - 8 percent penalty on the first installment.

n July 1 - 2 percent penalty on the second installment.

n Aug. 1 - 4 percent penalty on the second installment.

n Sept. 1 - 6 percent penalty on the second installment.

n Oct. 1 - 8 percent penalty on the second installment.

Glatt said that in the city of Bismarck, 65 percent of the property taxes collected are residential and 35 percent are commercial. Outside the city of Bismarck, 78 percent of taxes issued are residential, 8 percent commercial and 14 percent consist of farm land.

"The county collects it and we apportion it out monthly," Glatt said. "On their tax statements, it will show the dollar amount that went to the school district, the dollar amount that went to the city or township, the dollar amount that went to the county and the dollar amount that went to the park district. It's all broken down. It's broken down for three years."

Countywide, he said valuations have spiked 10 percent.

"Everything is related to value," Glatt said. "One mill in the city is worth $184,598. That's up about 10.2 percent.

"A mill for the county is worth $244,127. That's up about 11.3 percent.

"A mill for the Bismarck school district is valued at $229,644."

The total mills issued in the city of Bismarck decreased by 9.32.

The Bismarck School District levied 223.39 mills, down about 6.03 from the previous year.

The city of Bismarck levied 82.78 mills, down about 5.15 from the previous year.

The Bismarck Park District levied 38.59 mills

Some 54.85 mills have been earmarked for Burleigh County, about a 1.94 mill increase from last tax season.

"Existing commercial properties increased an average of 8.5 percent in Bismarck. Residential increased 6.82 percent," Glatt said.

Rural property taxes rose an average of 14 percent for rural Burleigh County.

Glatt said that agriculture property plateaued for this tax season.

Checks of payment can be mailed or made out personally to Burleigh County at the Burleigh County Auditor's Office.

Payment can be made by credit card or e-check on the county's Web site at www.co.burleigh.nd.us

A convenience fee will be charged.

Payment of credit card also can be done by phone by following instructions on your statement.

Morton County

Morton County Auditor Paul Trauger said 22,000 statements have been sent out this month. Taxes and special assessment total $37.62 million.

"It includes six cities, eight fire districts, two water districts and five city park districts," Trauger said. Of that, Morton County will receive 26 percent, the cities will receive taxes of 11 percent and special assessments of 15 percent. Schools will receive 42 percent and park districts will receive 4 percent. Rural fire, state medical center and water districts will receive 2 percent of the tax revenue.

Trauger said taxpayers will still be eligible for a 5 percent discount if they pay the entire bill by Feb. 17.

The first half of the taxes must be received before March 2 or the penalty is activated.

Taxpayers who do not pay the second half of their taxes by Oct. 15 will also be penalized.

Trauger said residents may pay due taxes by sending them to the county treasurer's office, paying them in person or by a credit card online.

"They can look at their tax statements at www.mortonnd.govoffice.com," he said.

In Morton County, agriculture valuations dipped about 3 percent.

The city of Mandan's valuations rose 10 percent overall.

Morton County's overall valuation increased 7 percent.

The city of Mandan levied 106 mills, down about 4 from the previous year.

The Mandan School District levied 232.5 mills, up about 1.4 mills from the previous year.

A mill for the county is valued at $71,780.

A mill for the city of Mandan is valued at $37,652 and a mill for the Mandan School District is valued at $55,467.

Morton County levied about 118 mills, down about a mill from the 2007 tax statements.

"The most growth was in residential valuations," Trauger said.

(Reach reporter LeAnn Eckroth at 250-8264 or leann.eckroth@;bismarcktribune.com.)