North Dakota Property Tax (2026)

Info: Property tax is levied locally by your county, city, township, school and park districts (not the state).

InfoVerified Jul 14, 2026

Tax rules change at the state line — and in your state.Track them in the free LawLert iPhone app: it alerts you when you cross into a state where they differ, and when they change in your state. No account.Get the app

Property tax is levied locally by your county, city, township, school and park districts (not the state). Residential taxable value is 4.5% of market value, and your bill equals that taxable value times the total local mill levy, so rates vary by location.

Official source: tax.nd.gov →

General legal information, not legal advice — verify important decisions with a licensed attorney.

Property Tax in states bordering North Dakota

The same rule in each neighboring state LawLert has verified, from that state’s own official source.

MinnesotaInfo
Property tax is administered locally by counties, not the state. Local governments (county, city or town, school district) each set a levy, and your bill is based on your property's assessed market value and classification, so effective rates vary widely by location.
Verified Jul 14, 2026 · Source: revenue.state.mn.us · Full Minnesota rule →
MontanaInfo
The state Department of Revenue appraises property and certifies taxable values; local governments set mill levies (plus a statewide 95-mill school equalization levy) and county treasurers collect, so bills vary by jurisdiction.
Verified Jul 16, 2026 · Source: mtrevenue.gov · Full Montana rule →
South DakotaInfo
South Dakota collects no state property tax; the county Director of Equalization assesses property at full-and-true (market) value, which is equalized to 85% to set taxable value, and local taxing jurisdictions apply levies (dollars per thousand of taxable value). Owner-occupied homes get a reduced rate, and assessment-freeze/relief programs exist for the elderly and disabled.
Verified Jul 18, 2026 · Source: dor.sd.gov · Full South Dakota rule →

Don't get caught off guardCross into a state where this law is different and the free iPhone app tells you what changed, even with the app closed. It also alerts you when a law you track changes where you live. No account.Get the free app

Track this law — get alerted when it changes

We watch the official sources behind North Dakota taxes rules. If a tracked rule changes, you get one short email — never more than one a week. Free, unsubscribe anytime.