North Dakota property taxes (2026)

How North Dakota property taxes work

North Dakota bills the year's taxes in December with a bargain attached: pay in full by February 15 and take 5% off. Otherwise the first half rides until March 1 before penalties start (second half October 15), on a rising penalty schedule through the year.

Values are set as of February 1 by city and township assessors, and the equalization season runs up the ladder each spring: local boards in April, county boards in June, and the State Board in August. Owners of homes whose valuation jumped get an increase notice ahead of the April meetings.

The appeal path is the equalization ladder itself: raise it with the assessor, then appear (or write) to the April local board, and carry it to the June county board if needed — abatement applications can also reach back after the fact.

The 2023–2025 legislatures rewired relief: the Primary Residence Credit now takes a large bite out of every owner-occupant's bill (an annual January–April 1 application with the state), alongside the income-tested homestead credit for 65+/disabled and veterans' credits.

When payments are due

Billed in December; 5% discount for full payment by February 15. First half delinquent after March 1, second half after October 15.

Pay early, pay less: 5% off in full payment by February 15.

How to appeal your assessment

The statewide rule: Take your case up the equalization ladder: the local board of equalization in April, the county board in June — starting with the assessor when your notice arrives

Owners get written notice when a valuation rises past the statutory threshold, before the April meetings. Appearing (in person or in writing) at the local board preserves the later rungs; abatement petitions offer a backstop afterward.

1. Watch for your increase notice (spring)Mailed when your value jumps past the threshold; it lists your local board's April meeting.
2. Talk to your assessor firstCity and township assessors fix record errors before the boards convene.
3. Appear at the April local boardPresent comparable sales as of February 1 — in person or in writing.
4. Continue to the June county boardThe county board of equalization hears unresolved cases.
5. Backstop: abatementA formal abatement application through the county can correct errors after the fact, on its own statutory timeline.

County pages have the exact local deadlines, forms, and filing links.

Statewide exemptions

Reassessment

Assessors value as of February 1 each year, equalized locally in April, at the county in June, and by the State Board in August.

Value notices (Notice of increase) usually mail in spring.

Common questions

When are property taxes due in North Dakota?

Bills arrive in December. Pay in full by February 15 for 5% off; otherwise the first half is penalty-free through March 1 and the second half through October 15, with penalties stepping up through the year.

How do I appeal my North Dakota valuation?

Climb the spring equalization ladder: assessor first, the local board of equalization in April, the county board in June. Appearing at the local board — even in writing — keeps the later steps open.

What is the Primary Residence Credit?

North Dakota's marquee relief: a state-funded credit on every owner-occupied home's bill, expanded repeatedly since 2023 — large enough to eliminate many bills outright. Apply online with the state between January 1 and April 1 every year.

Is there extra help for seniors?

Yes — the income-tested Homestead Property Tax Credit reduces taxable value for homeowners 65+ or disabled, stacking with the Primary Residence Credit. April 1 application with your assessor.

Is the February 15 discount worth it?

5% for paying about two weeks early — one of the best guaranteed returns on the calendar. Escrowed mortgages often capture it automatically; self-payers should.