Property Tax Due Dates in North Dakota

North Dakota property taxes are administered at the county level. Property is assessed at its true and full value (market value) and then taxed at a class rate: residential property is taxed at 9% of true and full value, agricultural at 10%, and commercial at 10%. This relatively low residential class rate keeps effective tax burdens moderate. North Dakota does not have a statewide property tax for general purposes. All property tax revenue goes to counties, cities, school districts, and other local taxing units.

North Dakota property taxes are paid in two equal installments: First half: Due March 1 (delinquent after March 1 — the deadline is strict) Second half: Due October 15 A penalty of 3% applies to the first installment if not paid by March 1; 5% on the second installment. Additional interest accrues monthly. Most counties offer online payment. Contact your county treasurer for payment options.

North Dakota property tax relief programs: Homestead Credit — Qualifying residents who are 65 or older, disabled, or disabled veterans with income and assets below set thresholds may receive a credit reducing their property tax. The maximum credit can offset a substantial portion of taxes. Apply with your county director of tax equalization by February 1. Disabled Veterans Credit — Veterans with a disability rating of 50% or more receive a credit up to $8,700 off assessed value. 100% disabled veterans may receive a full exemption. Apply with your county director of tax equalization. Farm Residence Exemption — Farm residences and surrounding acreage may qualify for a special exemption or lower classification.

North Dakota property tax appeals go to the county Board of Equalization: Deadline: File an appeal with the county Board of Equalization in June (the board typically meets the third Tuesday of June). Process: Present evidence — comparable sales or an independent appraisal — that your property's true and full value is lower than assessed. Further appeal: Appeal county decisions to the State Board of Equalization, and then to District Court.