Tax Code Reference
Effective Rate: 0.92%
North Dakota
Property Tax Code
North Dakota Century Code — Title 57 (Taxation) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in North Dakota.
Quick Facts
Assessment Authority
County Assessor
Appeal Board
County Board of Equalization
Assessment Ratio
50% of true and full value
Assessment Cycle
Annual
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
Assessment System
Governing CodeNorth Dakota Century Code — Title 57 (Taxation)
Assessment AuthorityCounty Assessor
Assessment Ratio50% of true and full value
Assessment CycleAnnual
Appeal System
Appeal BoardCounty Board of Equalization / State Board of Equalization
Appeal DeadlineLocal board in April (cities: first 15 days), then county board June 1–10, 2026 — there is no 30-day-from-notice rule
Key Notes for North Dakota
North Dakota assesses at 50% of true and full value. The County Board of Equalization meets in May.
Hearing Types Available
1
County Board of Equalization2
State Board of Equalization3
District CourtValid Grounds for Appeal
Overvaluation
Incorrect classification
Denial of exemption