Property Taxes in North Dakota: Rates, Exemptions, and How They Work (2026)
TL;DR
North Dakota property taxes are assessed at 50% of true and full value for residential property and 50% for commercial. The average effective rate is about 0.94%. The state has a homestead credit for qualifying homeowners and a property tax exemption for disabled veterans. Farmland is assessed using a productivity formula. The State Board of Equalization oversees county assessment levels. Appeal to the local Board of Equalization, with deadlines in the spring.
Assessment
Residential and commercial property is assessed at 50% of true and full value (9% of true value for taxes). Agricultural land is assessed at capitalized net income value. County directors of tax equalization handle valuations.
Exemptions
| Program | Benefit | Who Qualifies |
|---|---|---|
| Homestead Credit | Percentage reduction based on income | Owner-occupied, income limits |
| Disabled Veterans | Full or partial exemption | Veterans with 50%+ disability |
| Blind | Assessed value exemption | Legally blind |
Appeal
- Local Board of Equalization: File during sitting period (typically April)
- County Board of Equalization: June sitting
- State Board of Equalization: August sitting
- District Court: Judicial review
Check your North Dakota assessment with our free property tax analyzer.
Frequently Asked Questions
What should I know about property taxes in north dakota: rates, exemptions, and how they work (2026)?
North Dakota property taxes are assessed at 50% of true and full value for residential property and 50% for commercial. The average effective rate is about 0.94%. The state has a homestead credit for qualifying homeowners and a property tax exemption for disabled veterans.
What should I know about assessment?
Residential and commercial property is assessed at 50% of true and full value (9% of true value for taxes). Agricultural land is assessed at capitalized net income value. County directors of tax equalization handle valuations.
What should I know about appeal?
Check your North Dakota assessment with our free property tax analyzer.