Property Tax Rates & Rules
North Dakota has an average effective property tax rate of 0.98%, making it a mid-range property tax state. On a median-valued home of $275,000, the typical annual property tax bill is $2,695. Homeowners may qualify for a homestead exemption, which can reduce the taxable value of a primary residence. Primary Residence Credit provides up to $500 off property taxes for all homeowners. Senior citizens may qualify for additional exemptions or tax relief programs. If you believe your property is over-assessed, you have the right to appeal.
Assessment Method
Assessed value is 50% of market value; taxable value is 9% of assessed value (4.5% of market).
Homestead Exemption Details
Primary Residence Credit provides up to $500 off property taxes for all homeowners.
Senior Exemption Details
Homestead Property Tax Credit for 65+ or disabled with income under $70,000.
How to Appeal Your Assessment
Abatement application filed with County Commissioners; informal meetings with local assessor in April.
What is the property tax rate in North Dakota?
North Dakota has an average effective property tax rate of 0.98%. On a home valued at $275,000, the typical annual property tax bill is approximately $2,695. Rates vary by county — Cass has the highest rates while Sloane has the lowest.
Does North Dakota have a homestead exemption?
Yes. North Dakota offers a homestead exemption for primary residences. Primary Residence Credit provides up to $500 off property taxes for all homeowners.
How is property assessed in North Dakota?
North Dakota assesses property at 4.50%. Assessed value is 50% of market value; taxable value is 9% of assessed value (4.5% of market). The assessed value is then multiplied by the local mill rate to determine your property tax bill.
How do I appeal my property tax assessment in North Dakota?
Abatement application filed with County Commissioners; informal meetings with local assessor in April.
Are there senior property tax exemptions in North Dakota?
Yes. North Dakota offers property tax relief for senior citizens. Homestead Property Tax Credit for 65+ or disabled with income under $70,000.
When are property taxes due in North Dakota?
North Dakota property taxes are paid on a Due by February 15; 5% discount if paid in full by this date.. Contact your county tax collector for exact due dates and payment options for your area.
How does North Dakota property tax compare to neighboring states?
North Dakota's average effective rate of 0.98% is close to the national average of approximately 1.1%. Use the comparison table above to see how neighboring states compare.
Think Your North Dakota Property Tax Is Too High? — Partner Services
If your home is over-assessed you could be overpaying property taxes every year. These services help homeowners appeal their assessments and reduce their tax bills — often at no upfront cost.
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Official Source
North Dakota Tax Authority
Last verified: 2026-03-31 · Always confirm current rates before making real estate decisions.