Property Tax Rates & Rules
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.
Official Source
North Dakota Tax Authority
Last verified: 2026-03-31 · Always confirm current rates before making real estate decisions.