Property tax in Emmons County, North Dakota

By Brent Chudoba, editor Updated September 23, 2026

The median property tax bill in Emmons County, North Dakota is $1,063 a year, which is about 0.91% of the county's median home value of $117,200. That effective rate is lower than the typical North Dakota county (0.92%) and higher than the national median (0.81%). These are American Community Survey 5-year estimates (2024); your own bill depends on your home's assessed value and any exemptions.

Estimate the property tax on a home in Emmons County

Enter a home's market value for a ballpark at Emmons County's average effective rate of 0.91% (Census). The real bill depends on the home's assessed value, the millage where it sits and any exemptions.

Home market value

Estimated property tax: $1,067 / year

Property tax in Emmons County at a glance

Emmons County, North Dakota property tax (Census ACS, reviewed September 23, 2026)
Measure	Value
Median annual property tax	$1,063
Median home value	$117,200
Effective tax rate	0.91%
Typical North Dakota county rate	0.92%
National median county rate	0.81%

Effective rate = median real estate taxes paid divided by median home value. Source: U.S. Census Bureau, American Community Survey 5-year estimates.

How does Emmons County compare in North Dakota?

Among North Dakota's 53 counties, Emmons County has the 29th highest effective property-tax rate: 28 rank higher and 24 rank lower. That is near the middle for North Dakota. Nationally, it ranks 1325th of 3135 US counties by effective rate. See every North Dakota county ranked.

How much do homeowners in Emmons County actually pay?

The median is only the middle bill. Across Emmons County's 1,219 owner-occupied homes, 7.4% pay $3,000 or more a year in property tax, 16.9% pay at least $2,000, and 27.4% pay under $800. Another 9.8% report paying no property tax at all, which usually means an exemption covers the whole bill.

Annual property tax paid by Emmons County homeowners (Census ACS 2020-2024)
Annual bill	Homes	Share
Under $800	334	27.4%
$800 to $1,499	447	36.7%
$1,500 to $1,999	113	9.3%
$2,000 to $2,999	116	9.5%
$3,000 or more	90	7.4%
No property tax paid	119	9.8%

Owners with a mortgage pay a median of $1,031 and owners without one pay $1,069. That is within 10% either way, so in Emmons County paying off the house does not go with a noticeably different bill. Census table B25103.

How does the Emmons County property tax bill compare with local incomes?

The median property tax bill of $1,063 is about 1.3% of the median income of Emmons County homeowner households, $79,479 a year. That compares two middles, so a retiree in a long-held home can pay a far larger share. 79.8% of Emmons County's occupied homes are lived in by their owners; renters pay property tax too, just folded into rent.

Have property taxes gone up in Emmons County?

Yes. The median bill went from $941 in 2015-2019 to $1,063 in 2020-2024, a 13% rise. Over the same span the median home value moved 20.8%, from $97,000 to $117,200. Bills rose more slowly than values, which is what assessment caps and falling millage rates do: the county is taxing a smaller share of each home's worth.

Two Census ACS 5-year periods with no survey years in common, in each period's own dollars. A change counts only if it exceeds the combined 90% margin of error.

Property tax in counties next to Emmons County

Emmons County borders 8 counties, 2 of them across the state line.

Emmons County and its neighbors, highest effective rate first (Census ACS 2020-2024)
County	Effective rate	Median bill	Median home value
Corson County, SD	1.45%	$1,009	$69,800
Campbell County, SD	1.18%	$1,368	$115,900
McIntosh County, ND	1.08%	$913	$84,200
Morton County, ND	1.02%	$2,686	$263,900
Logan County, ND	1%	$1,018	$102,000
Emmons County, ND (this county)	0.91%	$1,063	$117,200
Burleigh County, ND	0.88%	$2,863	$324,000
Kidder County, ND	0.58%	$903	$156,600
Sioux County, ND	0.49%	$420	$85,400

How is a home assessed in Emmons County?

North Dakota assesses homes at 4.5% of market value in every county, Emmons County included. How North Dakota assesses and reappraises homes.

Is there a homestead exemption in Emmons County?

Not as an exemption. North Dakota's Primary Residence Credit takes up to $1,600 off the tax bill; apply online with the Tax Commissioner between January 1 and April 1 each year. That is the North Dakota rule, and it applies in Emmons County. North Dakota's exemptions and relief programs in full.

When are property taxes due in Emmons County?

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 North Dakota rule. Emmons County issues and collects the bill, so the dates printed on your statement are the ones that bind you.

How to appeal your Emmons County property assessment

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. That is the North Dakota rule; Emmons County sets the exact dates and forms. The North Dakota appeal process step by step.

North Dakota rules from primary state sources, reviewed September 7, 2026; sources on the North Dakota page.

Work out your own numbers

Sources

Median real estate taxes paid and median home value for Emmons County, North Dakota: U.S. Census Bureau, American Community Survey 5-year estimates (2020-2024), tables B25103, B25077, B25102, B25119 and B25003; the five-year comparison uses the 2015-2019 estimates. Neighboring counties: Census county adjacency file.