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North Dakota property tax

Start with your county. Published tax dates and rules link to the official source.

Statewide rules

✓ Verified — Last verified October 24, 2026

Appeal process

The Tax Commissioner's property-tax division provides the state appeal questionnaire; other supporting evidence is required.

Official source. Verified .

Who may represent homeowners

N.D.C.C. 57-11-04 allows an aggrieved person, attorney or agent to request corrections from the city Board of Equalization.

Official source. Statutory. Verified .

Primary Residence Credit

North Dakota owner-occupied primary home, including homes held in trust; no age/income limit; one credit per household; approved applications may receive up to $1,600.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Counties and county equivalents

Common questions

How do property tax appeals work in North Dakota?

The Tax Commissioner's property-tax division provides the state appeal questionnaire; other supporting evidence is required.

Who may represent a homeowner in a North Dakota property tax appeal?

N.D.C.C. 57-11-04 allows an aggrieved person, attorney or agent to request corrections from the city Board of Equalization.

Sources

www.tax.nd.gov
When you file an appeal, you will need to complete a questionnaire and submit other evidence.

Verified October 24, 2026

www.legis.nd.gov
During the session of the board, any person, or the attorney or agent of any person feeling aggrieved by anything in the assessment roll, may apply to the board for the correction of alleged errors in the listing or valuation of real property, and the board may correct the errors as it may deem just.

Verified October 24, 2026

www.tax.nd.gov
Primary Residence Credit

Verified October 24, 2026

www.tax.nd.gov
To be eligible for the credit, you must own a home (house, mobile home, town home, duplex, or condo) in North Dakota and reside in it as your primary residence. Homes held in trusts also qualify. There are no age restrictions or income limitations for this credit. Only one Primary Residence Credit is available per household.

Verified October 24, 2026