County Treasurer (county level - each of North Dakota's 53 counties)
Details
What you need to know
Online Option
Many ND counties offer online payment; search "[County Name] County North Dakota Treasurer property tax payment"
Where to Go
County Treasurer's office
County-specific variations apply
All 53 ND counties follow the same March 1 / October 15 schedule. Cass County (Fargo), Grand Forks County, Burleigh County (Bismarck), Ward County (Minot), Williams County (Williston), and Stark County (Dickinson) have online payment systems. Most rural ND counties also accept mail payments; some have online portals. Verify your specific county treasurer's accepted payment methods.
North Dakota Notes
Important state-specific details
North Dakota assesses all real property at 50% of market value (taxable value = 50% of true and full value); tax rate (mill levy) applies to the taxable value.
MAJOR 2025 PROPERTY TAX REFORMS (Legislative changes effective 2025):
PRIMARY RESIDENCE CREDIT (PRC): increased from $500/year to $1,600/year in 2025; no age or income limit; applies to the primary residence only; funded by ND's Legacy Fund earnings; must apply between January 1 and April 1 with your local assessor; ONE credit per household; approximately 50,000 ND households may see taxes effectively eliminated
3% LEVY CAP: aggregate property tax levies capped at a 3% increase per year; applies to levy aggregate, NOT individual assessments (individual property values can still increase by more)
HOMESTEAD CREDIT: income-based credit for qualifying homeowners; contact county assessor or tax.nd.gov
DISABLED VETERANS CREDIT: credit for qualifying 100% disabled veterans; contact county assessor
Assessment date: February 1 of each year (properties valued as of February 1 annually).
ND has NO state income tax on Social Security benefits; significant benefit for seniors on fixed incomes.
Official Source
State office contact
State Office
ND Office of State Tax Commissioner, Property Tax Division - tax.nd.gov/local-government/property-tax | (701) 328-3127; County Treasurer (varies by county)