North Dakota Property Tax Appeal Guide | Property Tax Edge
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North Dakota

Midwest · 53 counties

Complete property tax appeal guide for North Dakota homeowners — rates, deadlines, exemptions, and step-by-step appeal instructions.

North Dakota Office of State Tax CommissionerModerate to Appeal
0.92%
Effective Tax Rate
Rank #21 nationally
50%
Assessment Ratio
50% of true and full value
$249,900
Median Home Value
latest Census/ACS estimate
$2,468
Median Annual Tax
Per year
1

50% assessment ratio — divide assessed value by 0.50 (multiply by 2) to get implied market value

2

Homestead Credit up to $9,000 for seniors 65+ with income under $70,000

3

Oil and gas boom areas have seen significant property value increases

Appeal Deadline

Local board in April (cities: first 15 days), then county board June 1–10, 2026 — there is no 30-day-from-notice rule

North Dakota runs a fixed calendar, not a clock from your notice. You must be notified at least 15 days before the local board meets (§57-02-53). City boards meet in the first 15 days of April; township boards meet in April with equalization completed within ten days — confirm the exact date with your township clerk or county auditor. County board meets June 1–10, 2026; the State Board of Equalization takes locally assessed property August 11, 2026. The State Board may reduce your assessment ONLY if you appealed to both the local and county boards (§57-12-06(3)). Separate route: abatement application to the county auditor on or before November 1 of the year following the year the tax became delinquent (§57-23-04).

Verified August 2026 against the official source · always confirm the current date with your county

Understanding North Dakota's Assessment Ratio

50%
50% of true and full value

North Dakota uses a 50% assessment ratio, meaning your assessed value is set at 50% of your property's estimated market value.

To find your implied market value: Divide your assessed value by 0.5.
Example: Assessed value of $124,950 ÷ 0.5 = $249,900 implied market value

⚠ Common Mistake: Never compare your assessed value directly to comparable sale prices in North Dakota. Always convert to implied market value first.

How to Appeal Your Property Tax in North Dakota

1

Receive notice at least 15 days before the local board meets

2

Appear before the township or city board of equalization in April (cities: first 15 days)

3

Appeal to the county board of equalization June 1–10, 2026

4

State Board of Equalization takes locally assessed property August 11, 2026 — it may only reduce your value if you appealed to both earlier boards

5

Alternative route: abatement application to the county auditor by November 1 of the year following delinquency

Appeal Body
County Board of Equalization → State Board of Equalization → District Court

Exemptions & Relief Programs

Homestead Exemption
Homestead Credit: up to $9,000 for 65+ with income under $70,000
Senior / Disabled Exemption
Homestead Credit: up to $9,000 assessed value reduction for 65+ with income under $70,000

Key Statutes & Legal References

§
N.D.C.C. §57-02-01 (50% assessment)
§
N.D.C.C. §57-02-06 (Board of Equalization)
§
N.D.C.C. §57-02-08.1 (homestead credit)

North Dakota Property Tax Code

Governing Code
North Dakota Century Code — Title 57 (Taxation)
Assessment Authority
County Assessor
Appeal Board
County Board of Equalization
Assessment Cycle
Annual

Key Statutes

N.D.C.C. §57-02-01
Assessment of Real Property
Requires assessment at 50% of true and full value.
N.D.C.C. §57-12-01
County Board of Equalization
Establishes the county board for hearing assessment appeals.
N.D.C.C. §57-02-08.1
Homestead Credit
Provides a homestead credit for qualifying homeowners.
N.D.C.C. §57-02-08.2
Disabled Veteran Exemption
Provides exemptions for qualifying disabled veterans.

Major Exemptions

Homestead Credit
Age 65+ or disabled, income limits
Up to $9,000 credit
Disabled Veteran Exemption
Service-connected disability
Up to full exemption
Primary Residence Credit
Owner-occupied primary residence
$500 credit
Official Code

North Dakota Appeal Tools

Use these tools to build your appeal case for North Dakota:

Over-Assessment Calculator
County Appeal Guides
Jurisdiction Intelligence
CAD Interactive Map
Sales Comparables Tool
Deadline Manager

Quick North Dakota Calculator

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$
Assessment ratio: 50% · Rate: 0.92%

Quick Links

Over-Assessment Calculator
Find a Consultant
Deadline Manager
Community Forum
Moderate to Appeal
50% ratio requires conversion; oil boom areas have seen significant value changes

Taxing Authority

County Assessor
Assessment Frequency
Annual

Ready to Appeal Your North Dakota Property Tax?

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North Dakota's assessment ratio study

How closely North Dakota assessors' values actually track real sale prices — and whether you can use that in an appeal.

Usable as supporting evidenceLatest study: 2025

Assessment Sales Ratio Study — Property Distribution Report

Pull the median ratio, COD and PRD for your city or township to show your parcel is assessed above the local median or that uniformity is poor, supporting an abatement application under Ch. 57-23 or a protest to the local or county board.

Official North Dakota dataCompare all 50 states + DC

Supplemental, Escape & Corrected Bills in North Dakota

North Dakota issues no supplemental prorated bills — property is taxed on its status as of the February 1 assessment date for the whole year. Back taxes can appear if the county auditor adds property that escaped assessment (with a 15-day show-cause notice), and overcharges are fixed through the abatement/refund process, which must be filed by November 1 of the year after the tax became delinquent.

Omitted property / correction of assessment by county auditor

County auditor discovers taxable real property omitted in whole or part in any year, a building assessed against the wrong lot, an assessor who failed to return all property, or an assessor's certified clerical valuation error. Auditor corrects the assessment books and tax lists and adds omitted property at true and full value; taxes for prior years are entered on the delinquent or current tax list and carry the same penalties as other taxes (57-14-07).

Appeal window: Mailed notice gives the owner a show-cause appearance before the county auditor at a specified time within 15 days after mailing (57-14-02); the board of county commissioners then hears all grievances and equalizes the omitted assessment at its next regular meeting (57-14-04). After that, remedy is an abatement application under ch. 57-23 and/or appeal of the commissioners' decision to district court within 30 days (N.D.C.C. 11-11-41).15 days

New assessment (reassessment) of a district or class

Board of county commissioners (before Oct 1, on petition of 10 freeholders or the governing body, or on its own investigation), or the State Board of Equalization / Tax Commissioner, orders a new assessment of a class of property or all property in a political subdivision that escaped assessment or was assessed unfairly/unlawfully; a special assessor is appointed.

Appeal window: If the new assessment raises a parcel by $3,000+ and 10%+, written notice must reach the owner at least 15 days before the county board of equalization meeting; grievances are heard at that CBOE meeting; further appeal to the State Board of Equalization at its August meeting (only after first appealing to the CBOE).

Abatement or refund of taxes

Taxpayer (or anyone with an interest in the property) applies to the county auditor for abatement/refund on grounds including entry/description/valuation/extension errors, improvements that did not exist on the assessment date, exemption, no taxable interest, erroneous payment, double assessment, natural-disaster destruction (abated only for the part of the year remaining after damage — the one prorated mechanism), or an invalid/inequitable/unjust assessment.

Appeal window: Application must be filed on or before November 1 of the year following the year in which the tax becomes delinquent (e.g., a 2021 tax must be abated by Nov 1, 2023 — confirmed by the Tax Commissioner guideline). Local (city/township) hearing within 60 days of hearing notice, then board of county commissioners decides; rejection appealable to district court with notice served within 30 days of the decision (N.D.C.C. 11-11-41). Taxes paid under protest: 60 days to apply in writing (57-20-20).

Full details & sources →Got one of these bills? Track its deadline →
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North Dakota property tax appeals — frequently asked questions

When is the property tax appeal deadline in North Dakota?+

In North Dakota, the appeal window is Local board in April (cities: first 15 days), then county board June 1–10, 2026 — there is no 30-day-from-notice rule. North Dakota runs a fixed calendar, not a clock from your notice. You must be notified at least 15 days before the local board meets (§57-02-53). City boards meet in the first 15 days of April; township boards meet in April with equalization completed within ten days — confirm the exact date with your township clerk or county auditor. County board meets June 1–10, 2026; the State Board of Equalization takes locally assessed property August 11, 2026. The State Board may reduce your assessment ONLY if you appealed to both the local and county boards (§57-12-06(3)). Separate route: abatement application to the county auditor on or before November 1 of the year following the year the tax became delinquent (§57-23-04). Always confirm the exact date with your local county assessor or appeal board, as it can vary by county.

How do I appeal my property tax assessment in North Dakota?+

The general process: 1) Receive notice at least 15 days before the local board meets; 2) Appear before the township or city board of equalization in April (cities: first 15 days); 3) Appeal to the county board of equalization June 1–10, 2026; 4) State Board of Equalization takes locally assessed property August 11, 2026 — it may only reduce your value if you appealed to both earlier boards; 5) Alternative route: abatement application to the county auditor by November 1 of the year following delinquency. Appeals are heard by the County Board of Equalization → State Board of Equalization → District Court.

What is the average property tax rate in North Dakota?+

North Dakota's effective property tax rate is about 0.92% of value — roughly $2,468 per year on the state's median home value of $249,900. Assessments are made at 50% of true and full value.

What exemptions can lower my property tax in North Dakota?+

Common relief includes the homestead exemption (Homestead Credit: up to $9,000 for 65+ with income under $70,000) and senior relief (Homestead Credit: up to $9,000 assessed value reduction for 65+ with income under $70,000). Eligibility and amounts vary — check with North Dakota Office of State Tax Commissioner.

Is it worth appealing my property taxes in North Dakota?+

If your assessed value is higher than what your home would realistically sell for, an appeal can lower your bill — often for the life of the assessment. Use the free over-assessment calculator to estimate your potential savings before you file.