Property Tax Guide
Property Tax in North Dakota (2026): Rates, Exemptions, and Real Numbers
North Dakota's effective property tax rate is 0.95% — #23 nationally. On the state median of $268,100, that's $2,547/year or $212/month. Rates vary sharply by county: from 0.54% in Slope County to 1.13% in Cass County (Fargo).
What this means for what you can afford
North Dakota's property tax adds $212/month to your housing payment on the state median home — money a lender's pre-approval number often doesn't make obvious.
New to this? Quick definitions
- Effective tax rate —
- what you actually pay in property tax as a % of your home's value each year, after any local exemptions.
- Assessed value vs. market value —
- market value is what a buyer would pay; assessed value is the number your county uses to calculate your tax bill, which may lag market value.
- Mill rate —
- another way some counties express the tax rate — dollars owed per $1,000 of assessed value. It converts to the same effective rate.
- Homestead exemption —
- a discount some states offer on the assessed value of your primary residence, which lowers your tax bill. You usually have to apply for it.
- Escrow —
- after you close, an ongoing account your lender manages that collects a slice of your property tax (and insurance) with every mortgage payment, then pays the county for you.
- Reassessment —
- when the county updates your home's assessed value — often triggered by a sale, renovation, or a routine cycle — which can raise (or lower) your tax bill.
North Dakota Property Tax Rates by County
Highest and lowest effective rates within North Dakota
Highest rate
1.13%
Cass County (Fargo)
$3,030/yr on median-priced home
Lowest rate
0.54%
Slope County
$1,448/yr on median-priced home
County rate spread
Mistakes first-time buyers make
- Assuming the seller's current tax bill is what you'll pay — reassessment at your purchase price often raises it.
- Not checking whether the county offers a homestead exemption, then forgetting to apply for it after closing.
- Missing the appeal deadline window — most counties only give you 30-90 days after your assessment notice arrives.
- Comparing homes across counties using the statewide average rate instead of each county's actual rate.
Pro tips
- Ask your agent for the exact county effective tax rate before you write an offer — not the statewide average.
- Calculate what your bill would be after reassessment at your actual purchase price, not the seller's old assessed value.
- Mark your calendar for the appeal deadline the day you get your first assessment notice — it's easy to miss.
- If North Dakota offers a homestead exemption, apply for it right after closing — it usually isn't automatic.
Property Tax Calculator — North Dakota
Pre-loaded with North Dakota's 0.95% effective rate and $268,100 median price
Rate source: North Dakota Tax Foundation data
Monthly escrow
$212/mo
Estimate based on effective rate. Actual bills vary by county and assessment.
Full Calculator →Property Tax by City in North Dakota
Annual and monthly property tax by city, based on local median prices and the statewide effective rate. “% of P&I” shows how big the tax bill is relative to the principal & interest (P&I) portion of your mortgage payment.
Estimated property tax — North Dakota cities
| City | Median Price | Annual Tax | Monthly | % of P&I |
|---|---|---|---|---|
| Fargo | $308,000 | $2,926 | $244/mo | 16% |
| Bismarck | $310,000 | $2,945 | $245/mo | 16% |
| Grand Forks | $248,000 | $2,356 | $196/mo | 16% |
| Minot | $238,000 | $2,261 | $188/mo | 16% |
| Source: Tax Foundation Property Taxes by State 2024 — estimated at 0.95% effective rate | ||||
North Dakota Homestead Exemption
North Dakota offers a homestead exemption
Primary Residence Credit: $500 credit applied to property tax bills of owner-occupied primary residences (2024). Homestead Credit for low-income elderly and disabled homeowners. Oil and gas tax revenues have historically helped fund property tax relief measures.
Apply after purchase through your county assessor. Deadlines vary — check the link below.
How North Dakota Assesses Property Values
Assessment cycle: Annual assessment by county assessors. Residential property assessed at 50% of true and full value.
Assessment cycle
North Dakota reassesses property on a annual assessment by county assessors. residential property assessed at 50% of true and full value. schedule. Your assessed value changes on this cycle, so your tax bill can increase even if you haven't made improvements.
Assessed value vs. market value
Some states assess at a fraction of market value. North Dakota's effective rate of 0.95% is calculated on market value. If you paid $268,100, your starting assessed value is approximately that amount.
How to appeal
If your assessment is higher than comparable sales in your area, you can appeal. File with your county Board of Assessment Appeals within the deadline on your notice (typically 30-90 days). Bring 3-5 recent comparable sales ("comps") pulled from Zillow or your county recorder. The process is free.
What drives reassessment
Triggers include your purchase price being recorded at county, permitted renovation work, and periodic mass appraisals. New construction is always assessed on completion.
Property Tax's Impact on Your True Monthly Cost
On a $268,100 home in North Dakota
| Component | Monthly |
|---|---|
| Principal & Interest | $1,340 |
| Property Tax (0.95%) | $212 |
| Homeowners Insurance | $181 |
| Maintenance Reserve | $335 |
| Utilities | $215 |
| True monthly total | $2,283 |
Property tax represents 9% of the true monthly cost in North Dakota.
Where your money goes each month
Mortgage Calculator Including Property Tax — North Dakota
See your full PITI (principal, interest, taxes, insurance) payment
Mortgage Estimator
North Dakota rates pre-loaded
Monthly Payment
$1,762
estimated all-in payment (PITI)
Tax and insurance estimates use national averages. For North Dakota-specific numbers, see the full breakdown below.
Excludes HOA fees. Rates and costs are estimates; actual costs vary.
Full Calculator →How North Dakota's Property Tax Affects Affordability
$212/month in property tax reduces the home price you can afford. Use the affordability calculator to see the real impact.
Mortgage Affordability Calculator
See what home price you can actually afford after factoring in North Dakota's $212/month property tax burden.
Open Calculator →Property Tax After Refinancing in North Dakota
Refinancing changes your P&I but not your property tax. If your home was reassessed at a higher value, your tax bill increases regardless of your rate.
Mortgage Refinance Calculator
See if refinancing saves money after accounting for North Dakota's property taxes — pre-loaded with the $268,100 median home value at 6.4%.
Open Calculator →North Dakota Property Tax Mechanics, Rule by Rule
- assessment ratio
- Residential property: assessed value is 50% of true and full value (N.D.C.C. § 57-02-01(3)), and taxable value is 9% of assessed value (N.D.C.C. § 57-02-27(1)(a)) — i.e. 4.5% of true and full value. Tax = taxable value x mills x 0.001. (North Dakota Legislative Assembly (N.D. Century Code), retrieved 2026-09-14)
- homestead credit/exemption
- Primary Residence Credit (PRC): any North Dakota homeowner living in the home as a primary residence may receive up to $1,600 against property tax (cannot exceed tax due); no age or income limits; one per household; apply online annually January 1 - April 1. Created by HB 1158 (2023) and significantly increased by HB 1176 (2025). (North Dakota Office of State Tax Commissioner, retrieved 2026-09-14)
- senior/disabled freeze
- Homestead Property Tax Credit (age 65+ or permanently and totally disabled; household income not over $70,000 in the prior calendar year; no asset limit): income $0-$40,000 reduces taxable value 100% up to $9,000 taxable ($200,000 true and full value); $40,001-$70,000 reduces 50% up to $4,500 taxable ($100,000 true and full). Apply to the local assessor/county director of tax equalization by April 1. (North Dakota Office of State Tax Commissioner, retrieved 2026-09-14)
- appeal deadline & process
- Assessment appeals go to the city/township board of equalization (meets within the first 15 days of April), then the county board of equalization (first 10 days of June), then the State Board of Equalization (second Tuesday in August), which can reduce an assessment only if the owner appealed to both local and county boards; its decision is final. (North Dakota Office of State Tax Commissioner, retrieved 2026-09-14)
- appeal deadline & process
- Abatement: an application (filed with the county auditor, heard by the city/township then the board of county commissioners) must be filed on or before November 1 of the year after the tax becomes delinquent (e.g. 2021 tax by November 1, 2023); a current-year assessment abatement may be filed after State Board of Equalization completion. Taxes paid under protest: 60 days to apply (N.D.C.C. § 57-20-20). (North Dakota Office of State Tax Commissioner, retrieved 2026-09-14)
- tax bill due dates & penalties
- Statements must be postmarked by December 26; taxes are due January 1 of the following year; 5% discount if real estate taxes are paid in full by February 15 (N.D.C.C. § 57-20-09). First installment delinquent after March 1 with 3% penalty, plus 3% on May 1, July 1 and October 15; second installment delinquent after October 15 with 6% penalty (N.D.C.C. § 57-20-01). (North Dakota Office of State Tax Commissioner, retrieved 2026-09-14)
- assessment/levy cap
- Without voter approval, a taxing district's property tax levy in dollars may not exceed the greater of its base-year levy (highest of the prior three years) or adjusted prior-year levy increased by the 'allowable percentage limit' of 3% (N.D.C.C. § 57-15-01.2), with exclusions (e.g. bonded debt) and a five-year carryforward of unused increase. (North Dakota Legislative Assembly (N.D. Century Code), retrieved 2026-09-14)
Frequently Asked Questions
- What is the property tax rate in North Dakota?
- North Dakota's effective property tax rate is 0.95%, ranking #23 nationally. The median annual property tax bill is $2,547 ($212/month). Rates range from 0.54% in Slope County to 1.13% in Cass County (Fargo). Source: Tax Foundation Property Taxes by State 2024.
- Does North Dakota have a homestead exemption?
- Yes — North Dakota offers a homestead exemption for primary residences. Primary Residence Credit: $500 credit applied to property tax bills of owner-occupied primary residences (2024). Homestead Credit for low-income elderly and disabled homeowners. Oil and gas tax revenues have historically helped fund property tax relief measures.. Apply through your county assessor's office after purchasing your home.
- How often is property reassessed in North Dakota?
- North Dakota reassesses property on a annual assessment by county assessors. residential property assessed at 50% of true and full value. basis. When your property is reassessed, your tax bill changes based on the new assessed value multiplied by the applicable rate. If you believe your assessment is too high, you can appeal — most counties allow 30-90 days after receiving your assessment notice.
- How is property tax calculated in North Dakota?
- Property tax = Assessed Value × Mill Rate (some counties express the rate this way — dollars owed per $1,000 of assessed value — instead of a percentage). In North Dakota, the effective rate is 0.95% of market value, which is the simplest way to compare rates across counties. On a $268,100 home: $268,100 × 0.95% = $2,547/year. Assessments may use a fraction of market value — the effective rate accounts for this.
- Can I appeal my property tax assessment in North Dakota?
- Yes. If your assessed value is higher than comparable sales in your area, you can file an appeal with your county assessment board. Steps: (1) Get your assessment notice, (2) Research comparable recent sales, (3) File an appeal by the deadline (typically 30-90 days from assessment notice). Studies show 20-40% of appeals result in a reduction. The process is free and you represent yourself — no attorney required.
- Are property taxes included in my mortgage payment in North Dakota?
- Most lenders require an escrow account that collects $212/month ($2,547/year ÷ 12) along with your mortgage payment, then pays the county on your behalf. If your loan-to-value is below 80%, you may be able to opt out of escrow and pay taxes directly. Note: if your assessed value rises, your escrow payment adjusts and your total monthly cost increases.
- What North Dakota counties have the highest and lowest property taxes?
- North Dakota's highest effective rate is in Cass County (Fargo) at 1.13%. The lowest is Slope County at 0.54%. That's a 0.59% spread — on a $268,100 home, the difference is $1,582/year.
Related Calculators
Property Tax Calculator
Estimate annual and monthly property tax in North Dakota at any home price
Mortgage Calculator
Full PITI payment on $268,100 at 6.4%
Affordability Calculator
How much home can you afford with $212/mo in taxes?
Refinance Calculator
See if refinancing saves money after accounting for property taxes
Mortgage Payments by Price
Full PITI for 8 home prices in North Dakota, from $200K to $750K
What to do with this number
Now that you know North Dakota's effective rate is 0.95% — here's how to use it.
Rate feels high in your county?
Compare it to the county rate spread above, or look at nearby counties before deciding where to buy.
Want the full cost picture?
See the true cost of owning a home in North Dakota — mortgage, tax, insurance, and maintenance combined.
Assessment seems too high?
See “How to appeal” above — most appeals are free, and 20-40% result in a reduction.