Calculate your property tax for ND. Enter your home value, apply exemptions, and see your estimated annual tax.
North Dakota's effective property tax rates are moderate, commonly 1.0% to 1.3% of market value. The state levels values across jurisdictions with a state multiplier, and local governments set the mill rates. Relief includes a homestead credit for seniors and disabled persons and a veterans' exemption. This guide explains the calculation and relief; the calculator below estimates your bill.
North Dakota values property at true and full value, then a state leveling factor (multiplier) is applied so that assessed values are uniform across the state; your tax is the resulting taxable value times the combined rate (mills per $1,000) of the city, county, school district, and park/district. Because the leveling factor targets uniformity rather than a low ratio, the effective rate tracks the local mill rate closely.
North Dakota's Homestead Credit is a circuit breaker that reduces the tax for owners 65+ or disabled with household income under a limit (about $50,000–$60,000 recently) whose tax exceeds a set percentage of income. It is claimed on the North Dakota return and scales with burden — the main relief for lower-income older owners.
North Dakota grants a disabled veterans' exemption (a full exemption of the home's taxable value for a 100% service-connected-disabled veteran, with partial relief for lower ratings) and exemptions for surviving spouses. There is also an exemption for the blind. These are claimed with the county and are the largest reliefs for eligible owners.
North Dakota values agricultural land under a separate productivity-based method rather than full market value, which keeps farm-tax bills tied to the land's earning capacity. Owner-occupied homes do not get that break, but the homestead credit and veterans' exemptions help. There is no Prop 13-style cap on residential value.
North Dakota's restraint comes from the state leveling factor (which equalizes assessed values) and locally set rates, not a statutory cap. There is no assessment-growth cap; values are kept at true and full value through reappraisal and rates are set locally. The homestead credit is the main cushion for seniors.
The figures below draw on our county datasets where available; rates differ by jurisdiction, so use your specific locality's rate in the calculator.
North Dakota rates vary by city and by county, school, and special districts; enter your combined rate in the calculator below.
North Dakota taxes are generally paid in two installments (commonly the first half due in the fall) on the county's combined mill rate, with penalty and interest on late payment and a tax sale after prolonged delinquency. The homestead credit is claimed on the state return; the veterans' exemption with the county. The state leveling factor keeps values uniform.
To lower your North Dakota bill: (1) file the Homestead Credit (circuit breaker) on your state return if 65+/disabled with income under the limit; (2) claim the disabled-veterans' exemption (full for 100%); (3) grieve by the spring deadline using comparable sales; (4) verify the leveling factor and market value; (5) follow local mill-rate votes. The homestead credit is the main relief for older owners.
In practice, a North Dakota bill is the assessed value (4.5% of market for residential) times the combined county/city/school rate, minus the homestead exemption and the disabled veterans' exemption. Because the ratio is just 4.5%, the effective rate is very low. Read the assessment notice (commonly by the county board deadline) and grieve the market value if needed.
If you are buying in North Dakota, claim the homestead exemption and any veterans' exemption after closing. Because residential is assessed at only 4.5%, the effective rate is very low; compare county and school rates. Grieve the market value if comparable sales are lower. The low baseline means tax is rarely decisive, but verify exemptions are in your name.
To appeal in North Dakota, file by the county board of equalization deadline. (1) Compare the market value to recent sales. (2) File with the board. (3) Appeal to the state tax department appeal process if needed. (4) Confirm the homestead and veterans' exemptions. The 4.5% ratio means the standard is a fraction of market value.
North Dakota's reform conversation centers on the homestead exemption and the veterans' exemption, and on how oil and gas revenue affects local rates (as in Alaska, resource wealth can suppress rates). Proposals periodically adjust exemption amounts. Watch the Legislature and the county boards for exemption changes; the low 4.5% ratio keeps the base small.
4.5% residential ratio — residential value taxed at 4.5% of market. Homestead exemption — a set-dollar removal. Veterans' exemption — a set-dollar removal. Board of equalization — the local appeal body. County/city/school rate — the combined mill rate.
Two $250,000 homes. Homeowner A: taxable value is 4.5% (~$11,250); at a 1.5% effective rate the bill is about $1,875. Homeowner B, a 65-year-old, claims the homestead exemption, potentially cutting the net toward $1,300–$1,500. The example shows the 4.5% ratio makes North Dakota one of the lowest-burden states.
North Dakota homeowners with a mortgage pay via escrow; the lender remits the installments. The 4.5% ratio keeps the base very low, so the escrow is modest. Claim the homestead and veterans' exemptions and tell the lender. Buyers should confirm the county and school rate; the escrow is small but should be accurate.
North Dakota owners should confirm the state leveling factor was applied so your assessed value is uniform with neighboring jurisdictions, and verify the market value itself if it looks high. If you are 65+ or disabled with income under the limit, file the Homestead Credit on your North Dakota return — it is a circuit-breaker refund that scales with burden and is often overlooked. A 100% service-connected-disabled veteran should file the full exemption with the county. Because there is no assessment cap, watch reappraisal notices and appeal in the spring if comparable sales are lower. Local mill rates matter most, so follow city, county, and school budget votes. The homestead credit is the key relief for older owners; pairing it with a careful value check usually saves more than a last-minute appeal alone.
How is North Dakota property assessed? At true and full value, then a state leveling factor is applied for uniformity; the rate is applied to that taxable value.
What is North Dakota's homestead credit? A circuit-breaker reduction for owners 65+/disabled with income under a limit whose tax exceeds a set share of income, claimed on the state return.
Is there a veterans' exemption in North Dakota? Yes. A disabled veterans' exemption (full for 100% service-connected), plus surviving-spouse and blindness exemptions.
How is agricultural land taxed? Under a separate productivity-based method rather than full market value, tying farm bills to earning capacity.
How do I appeal my North Dakota assessment? File with the county board of equalization in the spring, then to the State Board of Equalization.
Enter your home value, select your state, and see your estimated annual property tax.