- Assessor site
- https://www.tax.nd.gov/property-tax ↗
- Search by
- office contact via the North Dakota State Tax Commissioner property-tax pages / North Dakota Association of Counties directory; parcel search via county portal
- Reassessment cycle
- Local CITY/TOWNSHIP ASSESSORS appraise property at TRUE AND FULL VALUE as of FEBRUARY 1; each county's DIRECTOR OF TAX EQUALIZATION (aka Assessment Officer, NDCC Ch 11-10.1) equalizes + is the county office of record. The Office of STATE TAX COMMISSIONER oversees; the STATE BOARD OF EQUALIZATION equalizes statewide each August + centrally assesses UTILITIES/pipelines/railroads/airlines.
- Reassessment trigger
- Values track the market annually (mass appraisal); AG land is PRODUCTIVITY-valued (soil type/capability via NDSU), not market. Owners notified when true and full value rises 10%+ AND $3,000+ in a year. Beginning TAX YEAR 2026 residential subdivides into PRIMARY + NONPRIMARY residential.
- Personal & intangible property
- Most personal property was abolished decades ago + is exempt (business inventory not taxed). Mobile homes 27+ ft or utility-connected are taxable. Utilities/pipelines/railroads/airlines are centrally assessed by the state.
- CRE forecasting note
- Model the TWO-STEP: commercial = 10% of 50% of true and full value (≈5% of market) vs 9% (≈4.5%) residential; AG is productivity-valued, not market — so classification is decisive. FEB 1 date + the 10%-and-$3,000 notice trigger frame the appeal. Start LOCALLY in APRIL (city/township board) — climb to county (June) + State Board (August) is tiered + early; or use ABATEMENT. Utilities state-assessed. Most personal property exempt. Watch the 2026 primary/nonprimary residential split + every overlapping mill levy.
- Residential note
- North Dakota taxes only a sliver of your home's value. Your true and full (market) value is halved to an assessed value, then multiplied by 9% to get the taxable value — so you're taxed on roughly 4.5% of market, times the local mill levy. Two credits are worth claiming: the PRIMARY RESIDENCE CREDIT (up to $1,600, open to every primary-residence owner regardless of age or income, filed January 1-April 1) and, if you're 65+ or disabled, the HOMESTEAD CREDIT (a taxable-value reduction of up to $9,000 depending on income, filed by April 1) — stacked, they can wipe out the bill. Value is set February 1; if it looks too high versus comparable sales, protest to your city or township Board of Equalization at its April meeting.
RATIO CAUTION — North Dakota taxes a small slice of your home's value through a TWO-STEP calculation that hides how little is actually taxed. First, ASSESSED VALUE is set at 50% of TRUE AND FULL (market) VALUE. Then TAXABLE VALUE is just 9% of that assessed value for residential property (10% for commercial and agricultural) — so your taxable value ends up around 4.5% of market value for a home, 5% for other property. The mill levy applies only to that tiny taxable value, so read all three numbers on your notice; the 'true and full value' is the one to check against actual market sales.
SPLIT RATE — The classification ratio differs by property type: 9% of assessed value for RESIDENTIAL versus 10% for COMMERCIAL and AGRICULTURAL — so commercial property is taxed on a higher share of value than a home. Agricultural land is valued entirely differently: not on market value but on PRODUCTIVITY (soil type and capability, computed by North Dakota State University), which can diverge sharply from what the land would sell for. And beginning in tax year 2026, residential is subdivided into PRIMARY and NONPRIMARY residential — so how a property is classified, and whether it's your primary residence, directly changes the bill.
FILING REQUIRED RELIEF — North Dakota's relief is generous but must be claimed, each on its own deadline. The HOMESTEAD PROPERTY TAX CREDIT (age 65+ or permanently/totally disabled, income up to about $70,000 — the old $500,000 asset limit was removed in 2023) reduces up to $9,000 of taxable value (income-tiered: $9,000 at $40,000 or less, $4,500 to $70,000) and is filed by APRIL 1. The newer PRIMARY RESIDENCE CREDIT is open to EVERY primary-residence owner regardless of age or income, also up to $1,600, filed between January 1 and April 1 — and it stacks with the homestead credit (applied first) — together they can zero out a qualifying bill. The DISABLED VETERAN credit (50%+ service-connected, against the first $9,000 of taxable value) is filed by April 1. None are automatic.
STATE ASSESSED — While local city and township assessors value most property and the county DIRECTOR OF TAX EQUALIZATION equalizes it, the Office of State Tax Commissioner centrally assesses UTILITIES, pipelines, railroads, and airlines, and the STATE BOARD OF EQUALIZATION reviews and equalizes all locally-assessed value each August to keep assessments uniform statewide. So part of the tax base is valued at the state level, and even local values are subject to a state equalization pass that can adjust them.
APPEAL DEADLINE — North Dakota's appeal path is a short, tiered climb that starts EARLY and locally: you must first protest to your LOCAL (city or township) BOARD OF EQUALIZATION at its annual meeting in APRIL, then the COUNTY board in early JUNE, then the STATE BOARD OF EQUALIZATION in AUGUST, and finally district court — miss the April local meeting and you generally lose that year's informal path. There's a separate, more formal ABATEMENT process (application for abatement and refund) that runs through the county commissioners to district court and can reach the state Supreme Court, useful when you've missed the equalization windows.
Note: The Eddy County Director of Tax Equalization in New Rockford equalizes values here (local city and township assessors do the fieldwork at true and full value as of February 1). North Dakota taxes a small share: assessed value is 50% of true and full value, then taxable value is 9% of that for homes (10% commercial/ag), times the local mill levy, minus credits. Reach the office through the North Dakota State Tax Commissioner property-tax pages at the link; the state oversees administration and equalization. Claim the Primary Residence Credit (all primary residences) and, if 65+ or disabled, the Homestead Credit — file by April 1. To contest value, protest to your city or township Board of Equalization at its April meeting.
Primary sources: ND Office of State Tax Commissioner property tax (tax.nd.gov) + NDCC Title 57/Ch 11-10.1 (assessed = 50% true and full value, residential 9%/commercial 10% taxable, Feb 1, 2026 primary/nonprimary split, central utility assessment, State Board of Equalization, abatement); Cass/Grant county directors of tax equalization (4.5%/5% of market, 10%+&$3,000 notice, local April/county June/state August, halves Mar 1/Oct 15, 5% discount Feb 15); Homestead HB 1158/2023 ($1,600, 65+/disabled, income $70k, asset limit removed); Primary Residence Credit (up to $1,600 all primary residences); Disabled-Vet (first $8,100 taxable/$120k true-and-full); NDACO Tax Director office (as of 2026-07-05). Confirm current rules and figures with the assessing authority before any use.