Sheet ND · 2026 rules
North Dakota Property Tax Calculator
Chapter 57-02 distinguishes assessed value from taxable valuation. Section 57-02-27 values primary and nonprimary residential property at 9% of assessed value for the taxable-valuation step. Section 57-02-28 then identifies taxable valuation as the base used to compute the general property tax.
Rules verified 9 primary sources Editorial policy
Estimate your 2026 North Dakota bill
- Tax — Local ad valorem levies —
- Credits subtracted —
- Fixed charges added —
How North Dakota turns value into a tax bill
| Step | North Dakota rule | Source |
|---|---|---|
| Value | Use the valuation for the assessment year shown on your notice. Exemptions, rate units and levy classifications below must match that same notice. | [1] |
| Assessment | 4.5% of assessor’s residential full value | [1] |
| Annual limit | No automatic parcel bill cap is inferred from a limit on a jurisdiction’s total levy. | |
| Exemptions | Other relief is applied only from a recorded approval; the calculator does not decide qualification. | |
| Rate | Local ad valorem levies: local rate — you enter it.Local ad valorem levies from the applicable taxing authority. The rate is not a Census ratio. | |
| Credit | Approved Primary Residence Credit, limited to remaining tax | [2] |
How North Dakota values, credits and collects residential property tax
North Dakota values homes as of February 1 each year. Assessed valuation is 50% of true and full value, and residential property is then valued at 9% of assessed value; that taxable valuation, 4.5% of true and full value, is what the mill levy applies to. The 9% step is prorated when a property is partly used for nonresidential purposes.1
The Primary Residence Credit is a credit of up to $1,600 against the tax on an owner's primary residence. It cannot exceed the tax due, is applied after other exemptions, credits and discounts, and does not reduce special assessments. There are no age or income limits and only one credit per household; apply online each year between January 1 and April 1.12
The Homestead Property Tax Credit is for owners 65 or older or permanently and totally disabled. With household income of $40,000 or less it removes 100% of the home's taxable valuation up to $9,000; from $40,001 to $70,000 it removes 50%, up to $4,500. The Tax Commissioner equates those limits to $200,000 and $100,000 of true and full value. Applications go to the local assessor or county director of tax equalization by April 1.13
A veteran with a service-connected disability rated 50% or more receives the Disabled Veterans Credit: the rating multiplied by the first $9,000 of the homestead's taxable valuation, so $9,000 at 100%, $6,300 at 70% and $4,500 at 50%. The application is due April 1 of the assessment year.14 In this worksheet, enter an approved homestead or veterans reduction in the extra exemption field; it comes off the taxable valuation after the 4.5% conversion.
The assessor must deliver a written notice of true and full value at least 15 days before the local board of equalization meets. City boards meet within the first 15 days of April, county boards within the first ten days of June, and the state board on the second Tuesday in August; an owner can reach the state board only after appealing to the local and county boards.1567
Tax statements are mailed by December 26 and taxes are due January 1. Paying the full real estate tax by February 15 earns a 5% discount, applied before the Primary Residence Credit. Otherwise the first installment becomes delinquent after March 1 with a 3% penalty, and further 3% penalties are added on May 1 and July 1; the second installment becomes delinquent after October 15 with a 6% penalty.8
Without voter approval, each taxing district's dollar levy can grow by no more than three percent over its base-year or adjusted-year levy. That limits the district's total levy, not any single parcel's bill.9
Worked example
Full value $300,000×50%×9%=$13,500 taxable;250 mills=$3,375. Approved $1,600 annual Primary Residence Credit leaves $1,775, before charges, when the bill is not paid in full by February 15. Paying in full by then takes 5% off first ($3,375 − $168.75 = $3,206.25), and the credit then leaves $1,606.25.
| Line | Taxable value | Tax |
|---|---|---|
| Local ad valorem levies at 250 mills | $13,500.00 | $3,375.00 |
| Credits | −$1,600.00 | |
| Annual total | $1,775.00 |
Left to your local bill
- The 5% discount for paying the full real estate tax by February 15; it comes off before the Primary Residence Credit.
- Late-payment penalties: 3% after March 1 plus 3% more on May 1, July 1 and October 15 on the first installment, and 6% on a second installment unpaid after October 15.
- Homestead Property Tax Credit and Disabled Veterans Credit amounts until the assessor approves them; enter the approved taxable-valuation reduction.
- Special assessments, which none of these credits reduce.
- Proration of the 9% residential rate for property used partly for nonresidential purposes.
Census context, not a rate
American Community Survey 2020–2024: median owner-occupied value $249,900 (±$2,909), median real-estate taxes $2,468 (±$38). Dividing one by the other gives 0.99% for North Dakota. Tables B25077 and B25103; why it is only context.
Sources
- ndlegis.govNorth Dakota Century Code chapter 57-02 (sections 57-02-01, 57-02-01.2, 57-02-08.1, 57-02-08.8, 57-02-08.9, 57-02-11, 57-02-27, 57-02-53), read .
“Assessed valuation" means fifty percent of the true and full value of property. … All primary residential property and nonprimary residential property to be valued at nine percent of assessed value. If any property is used for both residential and nonresidential purposes, the valuation must be prorated accordingly.”
- tax.nd.govNorth Dakota Office of State Tax Commissioner, Primary Residence Credit, read .
“Homeowners who qualify through an approved application may receive up to $1,600 against their property tax obligation. … There are no age restrictions or income limitations for this credit. Only one Primary Residence Credit is available per household. The annual application window for this credit is January 1st - April 1st.”
- tax.nd.govNorth Dakota Office of State Tax Commissioner, Homestead Property Tax Credit, read .
“$0 - $40,000 100% $9,000 $200,000 $40,001-$70,000 50% $4,500 $100,000 … Applications are due April 1st in the year in which the property is assessed and for which the credit is requested.”
- tax.nd.govNorth Dakota Office of State Tax Commissioner, Disabled Veteran's Property Tax Credit, read .
“Disability Percentage Maximum Reduction of Taxable Value 100% $9,000 90% $8,100 80% $7,200 70% $6,300 60% $5,400 50% $4,500”
- ndlegis.govNorth Dakota Century Code section 57-11-01 (city board of equalization), read .
“The board of equalization of a city consists of the members of the governing body, and shall meet at the usual place of meeting of the governing body of the city within the first fifteen days of April of each year.”
- ndlegis.govNorth Dakota Century Code sections 57-12-01 and 57-12-06 (county board of equalization), read .
“The board of county commissioners shall meet within the first ten days of June of each year and shall constitute a board of equalization of the assessments made within the county.”
- ndlegis.govNorth Dakota Century Code section 57-13-03 (state board of equalization), read .
“The state board of equalization shall meet annually on the second Tuesday in August at the office of the state tax commissioner”
- ndlegis.govNorth Dakota Century Code chapter 57-20 (sections 57-20-01, 57-20-07.1, 57-20-09), read .
“the county treasurer shall allow a five percent discount to all taxpayers who shall pay all of the real estate taxes levied on any tract or parcel of real property in any one year in full on or before February fifteenth prior to the date of delinquency. … The discount must be applied before a primary residence credit under section 57-02-08.9 is applied.”
- ndlegis.govNorth Dakota Century Code section 57-15-01.2 (levy growth limit), read .
“Allowable percentage limit" means three percent.”
Bordering jurisdictions
Rules verified by the Property Tax Calculator Editorial Team. Report a correction