North Dakota Property Tax Calculator 2026

How North Dakota Property Tax Works

Property tax in North Dakota is an annual tax levied on real estate by local governments — primarily counties, municipalities, and school districts. The amount you owe is determined by your property's assessed value multiplied by the local mill rate. On average, North Dakota homeowners pay 0.92% of their home's value in property tax each year, 0.02 percentage points below the U.S. figure of 0.94%.

The effective rate combines all local levies: county tax, municipal tax, school district tax, and any special assessments. Because North Dakota has multiple taxing jurisdictions, your actual rate depends heavily on where in the state your property is located. The 0.92% figure is all real-estate tax paid on owner-occupied homes in North Dakota divided by their total value, as published in the Tax Foundation's Property Taxes by State and County, 2026 from Census Bureau American Community Survey data for 2020–2024. It is a statewide average — not a rate any single jurisdiction charges, and not your bill.

The Census Bureau puts the median owner-occupied home in North Dakota at $249,900 and the median real-estate tax bill at $2,468 a year — roughly $206 per month when paid through a mortgage escrow account (American Community Survey, 2020–2024).

Who Collects Property Tax in North Dakota — and How Rates Are Set

In North Dakota, property is valued and taxes are collected at the county level: a county assessor's office sets values and a treasurer or tax collector (titles vary) sends the bill. State law sets the framework; counties, municipalities, school districts and special districts each set their own levies within it.

Mill rates (expressed as dollars of tax per $1,000 of assessed value) are set annually based on local budget needs. Ten mills is 1% of assessed value, which equals 1% of market value only where homes are assessed at full market value. States differ on that — some tax full market value, others a fixed fraction of it — so your assessment notice is the place to check which applies to you. If your home's market value rises faster than neighboring properties, your share of the tax burden can increase even if the mill rate stays the same.

To find your exact rate, contact your county or city assessor's office or check its official website. Your most recent property tax bill will also show the breakdown of all levies applied to your parcel.

North Dakota Property Tax Exemptions and Relief Programs

North Dakota's Primary Residence Credit gives owner-occupiers up to $1,600 off their property tax bill, with no age or income limit; you must apply to the Office of State Tax Commissioner each year between January 1 and April 1. Homeowners aged 65 or older or with a disability may also qualify for the income-tested Homestead Property Tax Credit, and there is a separate credit for disabled veterans. Source: North Dakota Office of State Tax Commissioner — Primary Residence Credit.

Veterans may qualify for separate property-tax relief, which takes a different form in each state - an exemption, a credit or a refund - so ask your county or city assessor what North Dakota offers. Agricultural land often receives a preferential assessment based on use-value rather than market value. If you believe your assessment is incorrect, you have the right to appeal — the deadline is printed on your assessment notice and is often only a few weeks away.

To apply for any exemption, contact your county or city assessor. Most exemptions require an annual or one-time application and proof of eligibility (residency, age, disability documentation, etc.).

Tips to Manage Your North Dakota Property Tax Bill

First, verify your assessment is accurate. Review your property record card at your county or city assessor's office and check for errors in square footage, bedroom/bathroom count, or lot size. Even small errors can inflate your assessed value and tax bill. If the assessment seems high, look up recent sale prices of comparable homes in your neighborhood and file an appeal if warranted.

Second, apply for every exemption you qualify for. Homestead, senior, veteran, and disability exemptions can reduce your taxable value by thousands of dollars. Third, if your mortgage servicer handles tax payments through escrow, review your escrow statement annually. Servicers sometimes over-estimate and hold excess funds — you may be entitled to a refund. Finally, North Dakota property taxes are due January 1. Pay the whole bill by February 15 and you get a 5% discount; otherwise the first installment becomes delinquent after March 1 and the second after October 15, with penalties added.