North Dakota property tax by county

Property tax rate by county in North Dakota

Effective rate = median real estate taxes paid divided by median home value. Source: U.S. Census Bureau, American Community Survey 5-year estimates (2020-2024), tables B25103 and B25077.

Why county rates vary so much

Property tax is set locally, not by the state, so the rate depends on the county, city, school district, and special districts where a home sits, and on how those local budgets compare to local home values. A county with low home values can still have a high effective rate if its local budgets are large, and a wealthy county can have a low effective rate. The effective rate shown here is the median tax bill divided by the median home value, which is the standard way to compare places; your own bill depends on your assessment and any exemptions.

For North Dakota's income and retirement taxes, see North Dakota income tax and North Dakota retirement taxes.

How does North Dakota assess homes for property tax?

North Dakota assesses homes at 4.5% of market value, the same in every county. North Dakota runs a home value through two steps before any mill rate touches it. The assessor sets true and full value, meaning what the house would sell for, and 50% of that becomes the assessed value. A 9% residential rate is then applied to the assessed value, and the result is the taxable value that mill levies are charged against. The two steps multiply out to 4.5% of market value, so a $275,000 home carries a taxable value of $12,375. Commercial and agricultural property use 10% instead of 9% at the second step.

There is no multi-year reappraisal cycle. Every parcel is listed and valued each year with reference to its value on February 1, and assessors are expected to complete that work in the twelve months before April 1. The State Board of Equalization then compares each district against a sales ratio study each August and can order values up or down where a district is out of line.

Is there a homestead exemption in North Dakota?

North Dakota does not give ordinary homeowners an exemption that carves dollars out of the assessment. The equivalent relief is the Primary Residence Credit, which subtracts up to $1,600 straight off the tax bill rather than reducing value. There are no age or income limits and only one credit is allowed per household, but you have to apply online with the Tax Commissioner between January 1 and April 1 each year, and the credit can never be larger than the tax you owe.

Other state relief for homeowners:

• Seniors and disabled owners: The Homestead Property Tax Credit is open to owners 65 or older, or permanently and totally disabled at any age, who live in and have an ownership interest in the home. It cuts the taxable value of the homestead on a two step income scale rather than by a flat amount. Income of $40,000 or less removes 100% of taxable value, capped at $9,000 of taxable value, which the state describes as about $200,000 of true and full value. Income from $40,001 to $70,000 removes 50%, capped at $4,500 of taxable value, or about $100,000 of market value. There is no asset limit for homeowners, and the application goes to your local assessor or county director of tax equalization by April 1.
• Disabled veterans: Veterans with a service-connected disability rating of 50% or more, or an extra schedular rating paid at the 100% level, get a credit that lowers the taxable value of their home in proportion to that rating. The reduction runs in steps from $4,500 of taxable value at a 50% rating up to $9,000 at 100%, so no single figure applies to everyone. A surviving spouse can continue to claim it, and a spouse receiving VA dependency and indemnity compensation receives the full amount. Apply through your local assessor or county director of tax equalization by April 1.
• The Primary Residence Credit is the state's main owner-occupied relief, worth up to $1,600 against the bill and capped at the tax actually due. It stacks with the homestead and disabled veteran credits, so an owner approved for one of those can still apply it against whatever balance is left. Separately, state law now caps how fast local property tax bills can grow: a taxing district may not raise the dollars it levies by more than 3% a year without voter approval, though it can carry forward unused room from the five preceding years and bond payments are excluded.

North Dakota sets these rules and each county's property tax office applies them, which is where the application, the filing deadline and the form come from. Some counties add programs of their own; where we have checked a county, its page lists them.

When are property taxes due in North Dakota?

North Dakota bills once a year and lets you split it in half. The whole year's tax becomes due January 1 following the year it was levied, the first half goes delinquent after March 1 and the second after October 15, with penalties added at each missed date. If you pay the full year on or before February 15 the county treasurer takes 5% off the general real estate taxes, and that discount is calculated before the Primary Residence Credit is subtracted.

North Dakota splits the bill into 2 installments. That is the state rule. Each county issues and collects its own bill, so the dates printed on your statement are the ones that bind you.

How do you appeal a property assessment in North Dakota?

You contest the assessed value with the your local board of equalization, then the county board, then the State Board of Equalization. The filing deadline is typically April for the local board, then the first 10 days of June for the county board. North Dakota appeals are heard at scheduled meetings rather than filed on a form, and you have to start at the bottom of the ladder. Your assessment notice must tell you the date, time and place of both the local and the county board meetings, so that notice is the thing to watch for. City boards meet within the first 15 days of April and township boards sometime during April. The State Board meets the second Tuesday in August but will only look at your individual parcel if you already took it to the local and county boards. If the problem is a factual error or an assessment that is simply unjust, you can also file an abatement application with the county auditor by November 1 of the year following the year the tax became delinquent.

North Dakota property-tax rules from primary state sources (revenue department and statute), reviewed September 7, 2026. Exemption amounts and credits change; confirm the current figures with your county assessor. Sources: assessment, exemptions, due dates, appeals.