North Dakota

North Dakota has an effective property tax rate of 0.94%, with a median annual property tax of $2,280. Properties are assessed at 50.0% of market value and reassessed annual (property assessed annually at true and full value). Payments are due annual.

Effective Rate

0.94%

Assessment Ratio

50.0%

Median Annual Tax

$2,280

Payment Frequency

Annual

Appeal Deadline

By April 1 to local Board of Equalization; then to County Board and State Board as needed

Due Dates

Due January 1; delinquent after March 1 (or installments: first half by March 1, second half by October 15). 5% discount for full early payment.

Reassessment Cycle

Annual (property assessed annually at true and full value)

Homestead Exception

Homestead credit: reduces taxable value by $6,750 or percentage based on income. Disabled veterans exempt up to $120,000 of true and full value.

Key Notes

Assessment ratio is 50% of true and full value (4.5% for residential, 5% for commercial of assessed value as tax rates). Oil-producing counties benefit from severance tax revenue reducing property tax reliance.

Late Penalty

5% penalty if first installment not paid by March 1; 3% additional after October 15; 12% per annum interest on delinquent taxes

Back to US Property Tax Guide