North Dakota Tax Guide

Table of Contents

Property taxes in North Dakota are administered at the local level and are a primary source of funding for counties, cities, school districts, and other local taxing authorities. Property tax revenue supports public education, law enforcement, road maintenance, emergency services, and local government operations. The state establishes valuation standards and provides oversight to promote uniformity.

How Property Taxes Are Administered

  • County assessors determine property values
  • County auditors prepare tax lists and calculate taxes
  • County treasurers issue bills and collect payments
  • County boards of equalization review assessments
  • The North Dakota Office of State Tax Commissioner provides oversight and guidance

Valuation Method Used

North Dakota uses true and full value as the basis for property taxation.

  • True and full value reflects market value under normal conditions
  • Assessors use sales data, cost information, and income approaches where appropriate
  • Agricultural land is valued based on productivity rather than market sales

Values are reviewed annually to reflect current conditions.

Assessment Ratios

North Dakota assesses property at full value.

  • Residential, commercial, and industrial property are assessed at full value
  • Agricultural land is assessed using soil productivity formulas
  • No separate assessment ratios by property type are applied

Taxable value may differ from assessed value after exemptions and credits.

Calculation Process

Property taxes are calculated using the following process:

  • The assessor determines the assessed value
  • Exemptions and credits are applied to arrive at taxable value
  • Local taxing districts set mill rates based on approved budgets
  • Mill rates are applied to the taxable value to calculate the tax owed

Each taxing district contributes to the total tax bill.

Notices and Appeals

Property owners receive an annual assessment notice showing the property value.

Owners who disagree with an assessment may appeal to the local board of equalization. Further appeals may be made to the State Board of Equalization through the Office of State Tax Commissioner, subject to filing deadlines.

Payment Schedule

Property tax bills in North Dakota are issued annually.

  • Bills are typically sent near the end of the year
  • Taxes are due early in the following year
  • Discounts may be available for early payment
  • Penalties apply if taxes are paid after the due date

Payment options are handled by the county treasurer.

Exemptions and Relief Programs

North Dakota offers several property tax relief programs, including:

  • Homestead credit for qualifying seniors and individuals with disabilities
  • Disabled veteran property tax credit
  • Agricultural land valuation based on productivity
  • Property tax credit programs funded by the state

Eligibility requirements are set by state law.

Reasons Taxes May Change

  • Changes in local government or school district budgets
  • Reassessment of property values
  • New construction or property improvements
  • Changes in eligibility for credits or exemptions
  • Adjustments to local mill rates

Practical Tips for Owners

  • Review assessment notices promptly each year
  • Apply for credits and exemptions by required deadlines
  • Monitor local budget decisions that affect mill rates
  • Keep records related to property condition and land use
  • File appeals within the allowed timeframe if needed

Final Thoughts

Delaware’s property tax system is also locally administered, with counties playing a central role in assessment and billing. Property taxes in Delaware primarily fund county and local services, and assessments are based on statutory valuation methods rather than frequent market revaluations. Understanding local administration, assessment practices, and available relief programs is key to managing property tax obligations effectively.

R&D Offer Quiz

Step 1 of 3

Answer to find out if you're eligible for R&D tax credits.

Do the activities performed relate to a new or improved business component’s function, performance, reliability, quality, or composition?(Required)
For Example: A mid-sized packaging company develops a slightly modified cardboard box design to improve its stacking strength (reliability) for warehouse storage, involving minor adjustments to the corrugation pattern to reduce collapse under standard weight loads.
Is your company trying to discover information to eliminate uncertainty concerning the capability or method for developing or improving a business component?(Required)
For Example: A furniture manufacturer investigates whether a cheaper wood adhesive can hold joints as effectively as the current one during assembly, testing bond strength to resolve doubts about its capability in standard production lines.
Do the activities performed constitute a process of experimentation?(Required)
For Example: An auto parts supplier runs a series of bench tests on different lubricant formulations to find one that reduces friction in engine bearings more effectively, systematically comparing wear rates over simulated operating cycles.