PropertyTaxCalendar
  1. Home
  2. North Dakota

North Dakota property tax

Start with your county. Published tax dates and rules link to the official source.

Statewide rules

✓ Verified — Last verified October 24, 2026

Penalty statute

N.D.C.C. §57-20-01 imposes 3% on the first installment after March 1, with additional 3% penalties May 1, July 1 and October 15.

Official source. Statutory. Verified .

Appeal process

The Tax Commissioner's property-tax division provides the state appeal questionnaire; other supporting evidence is required.

Official source. Verified .

Who may represent homeowners

N.D.C.C. 57-11-04 allows an aggrieved person, attorney or agent to request corrections from the city Board of Equalization.

Official source. Statutory. Verified .

Primary Residence Credit

North Dakota owner-occupied primary home, including homes held in trust; no age or income limit; one credit per household.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Counties and county equivalents

Common questions

How do property tax appeals work in North Dakota?

The Tax Commissioner's property-tax division provides the state appeal questionnaire; other supporting evidence is required.

Who may represent a homeowner in a North Dakota property tax appeal?

N.D.C.C. 57-11-04 allows an aggrieved person, attorney or agent to request corrections from the city Board of Equalization.

Sources

www.legis.nd.gov
The first installment of real estate taxes, all personal property taxes, and yearly installments of special taxes become delinquent after the first day of March following and, if not paid on or before said date, are subject to a penalty of three percent, and on May first following an additional penalty of three percent, and on July first following an additional three percent, and an additional penalty of three percent on October fifteenth following.

Verified October 24, 2026

www.tax.nd.gov
When you file an appeal, you will need to complete a questionnaire and submit other evidence.

Verified October 24, 2026

www.legis.nd.gov
During the session of the board, any person, or the attorney or agent of any person feeling aggrieved by anything in the assessment roll, may apply to the board for the correction of alleged errors in the listing or valuation of real property, and the board may correct the errors as it may deem just.

Verified October 24, 2026

www.tax.nd.gov
Primary Residence Credit

Verified October 24, 2026

www.tax.nd.gov
To be eligible for the credit, you must own a home (house, mobile home, town home, duplex, or condo) in North Dakota and reside in it as your primary residence. Homes held in trusts also qualify. There are no age restrictions or income limitations for this credit. Only one Primary Residence Credit is available per household.

Verified October 24, 2026