Owning in North Dakota
Data from January 2026
Property tax in North Dakota
The typical owner in North Dakota pays $2,468 a year, about 0.99% of the home’s value (0.94% nationwide). Here are the exemptions and discounts the state publishes, the deadlines to claim them or appeal, and every county’s figure.
Key numbers in North Dakota
- Typical tax
- $2,468
- per year, typical household
- 21% less than the U.S.
- Effective rate
- 0.99%
- tax ÷ value (estimate)
- 5% more than the U.S.
- United States
- 0.94%
- national effective rate
- Exemptions and relief
- 4
- published by the state, with the source
The state's rules
North Dakota's rules, in one table
The assessment cap, the homestead exemption, when to protest and when to pay, as North Dakota's official source states them. Tap "What the source says" to read the exact text.
| Rule | What North Dakota says | Source |
|---|---|---|
| Homestead exemption | If you own a home in North Dakota (house, mobile home, town home, duplex or condo) and live in it as your primary residence, you can apply for the Primary Residence Credit, up to $1,600 against the tax, with no age or income limit. Only one per household. You apply online Jan. 1 to April 1, and it shows as a deduction on your tax statement. What the source says· N.D.C.C. §57-02-08.9“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. … The Primary Residence Credit amount is up to $1,600 for an approved application and cannot exceed the amount of property tax due.” | North Dakota Office of State Tax Commissioner Verified November 6, 2026 |
| When to pay | Real property tax is due Jan. 1 after the year of assessment and can be paid without penalty until March 1. If you pay in full by Feb. 15, you get a 5% discount. What the source says“Property tax for real property is due January 1 following the year of assessment and is payable without penalty until March 1. A 5% discount is allowed for taxes paid in full by February 15.” | North Dakota Office of State Tax Commissioner Verified November 6, 2026 |
Not verified yet: Cap on your home, Cap on other property, What triggers a new assessment, Protest deadline.
Did your assessment go up?By place
Every county, with its figure
What the typical owner pays in each county of North Dakota, with the typical home value and the effective rate. Highest tax first.
| Cass County | $3,564 | $298,000 | 1.20% |
|---|---|---|---|
| Grand Forks County | $2,900 | $252,700 | 1.15% |
| Burleigh County | $2,863 | $324,000 | 0.88% |
| Ward County | $2,859 | $267,100 | 1.07% |
| Morton County | $2,686 | $263,900 | 1.02% |
| Stark County | $2,411 | $271,700 | 0.89% |
| Stutsman County | $2,289 | $208,400 | 1.10% |
| Mercer County | $2,184 | $198,500 | 1.10% |
| Traill County | $2,075 | $200,700 | 1.03% |
| Richland County | $2,066 | $183,600 | 1.13% |
| Foster County | $1,991 | $167,500 | 1.19% |
| Ramsey County | $1,976 | $199,300 | 0.99% |
| Ransom County | $1,959 | $193,000 | 1.02% |
| Williams County | $1,939 | $284,800 | 0.68% |
| Sargent County | $1,828 | $163,200 | 1.12% |
| Barnes County | $1,796 | $173,700 | 1.03% |
| McLean County | $1,724 | $227,100 | 0.76% |
| Cavalier County | $1,686 | $125,800 | 1.34% |
| Dunn County | $1,665 | $275,000 | 0.61% |
| Pierce County | $1,604 | $147,300 | 1.09% |
| McKenzie County | $1,491 | $349,600 | 0.43% |
| Dickey County | $1,488 | $162,400 | 0.92% |
| Walsh County | $1,421 | $132,700 | 1.07% |
| Bottineau County | $1,393 | $193,200 | 0.72% |
| Oliver County | $1,343 | $215,700 | 0.62% |
| Steele County | $1,322 | $130,700 | 1.01% |
| Hettinger County | $1,308 | $117,300 | 1.12% |
| Eddy County | $1,237 | $124,000 | 1.00% |
| Billings County | $1,211 | $331,000 | 0.37% |
| Mountrail County | $1,209 | $232,700 | 0.52% |
| Pembina County | $1,205 | $119,200 | 1.01% |
| Bowman County | $1,199 | $164,900 | 0.73% |
| LaMoure County | $1,187 | $117,200 | 1.01% |
| Towner County | $1,182 | $134,800 | 0.88% |
| Adams County | $1,130 | $113,200 | 1.00% |
| Renville County | $1,128 | $166,000 | 0.68% |
| Wells County | $1,119 | $114,500 | 0.98% |
| Golden Valley County | $1,104 | $123,900 | 0.89% |
| Griggs County | $1,084 | $119,300 | 0.91% |
| Emmons County | $1,063 | $117,200 | 0.91% |
| Nelson County | $1,044 | $139,700 | 0.75% |
| Logan County | $1,018 | $102,000 | 1.00% |
| Divide County | $1,006 | $167,600 | 0.60% |
| McHenry County | $994 | $151,000 | 0.66% |
| Rolette County | $977 | $103,800 | 0.94% |
| McIntosh County | $913 | $84,200 | 1.08% |
| Kidder County | $903 | $156,600 | 0.58% |
| Burke County | $846 | $158,100 | 0.54% |
| Grant County | $845 | $93,200 | 0.91% |
| Benson County | $817 | $90,000 | 0.91% |
| Sheridan County | $774 | $110,300 | 0.70% |
| Slope County | $387 | — | — |
- Cass $3,5641.20%
- Grand Forks $2,9001.15%
- Burleigh $2,8630.88%
- Ward $2,8591.07%
- Morton $2,6861.02%
- Stark $2,4110.89%
- Stutsman $2,2891.10%
- Mercer $2,1841.10%
- Traill $2,0751.03%
- Richland $2,0661.13%
- Foster $1,9911.19%
- Ramsey $1,9760.99%
- Ransom $1,9591.02%
- Williams $1,9390.68%
- Sargent $1,8281.12%
- Barnes $1,7961.03%
- McLean $1,7240.76%
- Cavalier $1,6861.34%
- Dunn $1,6650.61%
- Pierce $1,6041.09%
- McKenzie $1,4910.43%
- Dickey $1,4880.92%
- Walsh $1,4211.07%
- Bottineau $1,3930.72%
- Oliver $1,3430.62%
- Steele $1,3221.01%
- Hettinger $1,3081.12%
- Eddy $1,2371.00%
- Billings $1,2110.37%
- Mountrail $1,2090.52%
- Pembina $1,2051.01%
- Bowman $1,1990.73%
- LaMoure $1,1871.01%
- Towner $1,1820.88%
- Adams $1,1301.00%
- Renville $1,1280.68%
- Wells $1,1190.98%
- Golden Valley $1,1040.89%
- Griggs $1,0840.91%
- Emmons $1,0630.91%
- Nelson $1,0440.75%
- Logan $1,0181.00%
- Divide $1,0060.60%
- McHenry $9940.66%
- Rolette $9770.94%
- McIntosh $9131.08%
- Kidder $9030.58%
- Burke $8460.54%
- Grant $8450.91%
- Benson $8170.91%
- Sheridan $7740.70%
- Slope $387—
Effective rate: typical tax ÷ typical value, our estimate from two Census medians. Source: American Community Survey (ACS) 5-year estimates Average 2020–2024 American Community Survey (ACS) 5-year estimates (external site)
Exemptions
Which exemption fits you?
What North Dakota publishes for each case. You have to apply for almost all of them: none is applied on its own.
-
If it is your main home
If you own a home in North Dakota (house, mobile home, town home, duplex or condo) and live in it as your primary residence, you can apply for the Primary Residence Credit, up to $1,600 against the tax, with no age or income limit. Only one per household. You apply online Jan. 1 to April 1, and it shows as a deduction on your tax statement.
What the source says· N.D.C.C. §57-02-08.9
“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. … The Primary Residence Credit amount is up to $1,600 for an approved application and cannot exceed the amount of property tax due.”
North Dakota Office of State Tax Commissioner · Verified November 6, 2026
-
If you are an older owner
At 65 or older, living in the home, with income (yours, your spouse's and dependents') of $70,000 or less the year before, the Homestead Property Tax Credit lowers your home's taxable value. At $40,000 or less it cuts it 100%, up to $9,000 of taxable value; at $40,001 to $70,000, 50%, up to $4,500. There is no asset limit. You apply with your local assessor by April 1.
What the source says· N.D.C.C. §57-02-08.1
“Applications are due April 1st in the year in which the property is assessed and for which the credit is requested. … Not have income that exceeds $70,000, including the income of your spouse and any dependents, for the calendar year preceding the assessment date. There is no asset limitation for homeowners. … If your income is Your taxable value is reduced by Maximum reduction of taxable value Maximum reduction of true & full value $0 - $40,000 100% $9,000 $200,000 $40,001-$70,000 50% $4,500 $100,000”
North Dakota Office of State Tax Commissioner · Verified November 6, 2026
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If you have a disability
If you have a permanent and total disability, at any age, you can apply for the same Homestead Credit with the same income limits. Proof is a certificate from a licensed physician or a written determination from Social Security or another authorized agency. You apply by April 1.
What the source says
“An individual with a permanent and total disability. (Proof of total disability must be established by a certificate from a licensed physician or a written determination of disability from the Social Security Administration or federal or state agency authorized to certify an individual’s disability.) … Applications are due April 1st in the year in which the property is assessed and for which the credit is requested.”
North Dakota Office of State Tax Commissioner · Verified November 6, 2026
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If you are a veteran
If you are a veteran with a service-connected disability of 50% or more (or VA pays you at the 100% rate for individual unemployability) and were honorably discharged, the disabled veterans credit lowers your home's taxable value by rating: from $4,500 at 50% to $9,000 at 100%. You apply with your local assessor by April 1.
What the source says· N.D.C.C. §57-02-08.8
“Be a disabled veteran of the United States Armed Forces with an armed forces service-connected disability of 50% or greater in the year for which the application is made, OR be a disabled veteran who has an extra-scheduler rating, to include individual unemployability, which results in being paid at the 100% rate as determined by the United States Department of Veterans Affairs. … 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”
North Dakota Office of State Tax Commissioner · Verified November 6, 2026
How it works
Where your bill comes from
The local government puts a value on your home, subtracts the exemptions you apply for and applies the rate of each body that taxes it: the county, the city, the school district and others.
- The value assigned to your home
- The exemptions you apply for
- The rates of each taxing body (county, city, schools)
- Your yearly bill
The effective rate on this page is something else: our estimate (typical tax ÷ typical value, from Census data) for comparing places. It is not the rate your local government sets.
Buying or selling
Taxes on the sale
Some states charge a tax or fee when the deed is recorded. What the official source says:
-
The constitution bars real estate transfer and mortgage taxes
Neither the state nor counties, townships, cities or other political subdivisions may impose mortgage taxes, or sales or transfer taxes on the mortgage or transfer of real property. There is no state transfer tax when you buy a home in North Dakota.
N.D. Const. art. X, §27 · North Dakota Legislative Branch (North Dakota Constitution, Article X) · Verified October 24, 2026
Frequently asked questions
How much is property tax in North Dakota?
The typical owner pays $2,468 a year, about 0.99% of the home’s value, per the Census (Average 2020–2024). Nationwide the effective rate is 0.94%. Your bill depends on your county, city, school district and the exemptions you claim.
How do I apply for the homestead exemption in North Dakota?
If you own a home in North Dakota (house, mobile home, town home, duplex or condo) and live in it as your primary residence, you can apply for the Primary Residence Credit, up to $1,600 against the tax, with no age or income limit. Only one per household. You apply online Jan. 1 to April 1, and it shows as a deduction on your tax statement.
When is property tax paid in North Dakota?
Real property tax is due Jan. 1 after the year of assessment and can be paid without penalty until March 1. If you pay in full by Feb. 15, you get a 5% discount.
Which county in North Dakota pays the most property tax?
By amount, the highest typical tax is in Cass County ($3,564) and the lowest in Slope County ($387). By effective rate, the highest is Cavalier County (1.34%) and the lowest Billings County (0.37%).
What is the effective rate?
The typical tax divided by the typical home value in the same place. It is our estimate from two Census medians, not the rate your local government sets; it is for comparing places.