North Dakota Property Tax Calculator

How this calculator works

North Dakota property tax is governed by N.D.C.C. title 57. Three structural features distinguish the system from most other U.S. property-tax frameworks: a two-step ratio reduction (§ 57-02-27), a state-reimbursed Homestead Tax Credit (§ 57-02-08.1), and a Truth in Taxation public hearing requirement (§ 57-15-30).

The math under § 57-02-27:

• true and full value × 50% assessed-value ratio = assessed value (step 1)
• assessed value × 9% (residential) or 10% (commercial / agricultural / centrally assessed) = taxable value pre-credits (step 2)
• taxable value pre-credits − credits = taxable value
• taxable value × (mill levy / 1000) = annual property tax

The compound effective ratio on residential property is 4.5% of true and full value (0.50 × 0.09). On commercial, agricultural, and centrally assessed property it is 5.0% (0.50 × 0.10). Mill levies — typically 215 to 285 mills depending on the county — are applied to taxable value, not to true and full value.

The two-step § 57-02-27 ratio — and why it inflates away apparent millage

A North Dakota mill levy of 260 mills sounds high. It is in fact the typical Fargo figure. Read literally it suggests a tax rate of 26% — which would be confiscatory. But mills are applied to taxable value, which for residential property is just 4.5% of true and full value. 260 mills × 4.5% = an effective rate of 1.17% of true and full value. The two-step structure is the cleanest mechanism in the country for inflating away apparent millage, and it makes the per-parcel arithmetic confusing for owners who divide the bill by the mill levy and arrive at a figure that looks nothing like their home's market value.

The three figures all appear on the assessment notice and the tax statement:

• True and full value (§ 57-02-01) — fair market value as of February 1 of the assessment year
• Assessed value — 50% of true and full value (§ 57-02-27, step 1)
• Taxable value — 9% of assessed value for residential, 10% for everything else (§ 57-02-27, step 2)

The mill levy is applied to the third figure. The gap between the first and the third is purely statutory arithmetic, not appraisal disagreement.

Combined mill levies by county

Combined mill levies (county + city + school district + special districts) for 2024–2025 on residential primary residences:

| County | Mill levy | $350K home tax (pre-credit) | Effective rate | | --- | --- | --- | --- | | Burleigh (Bismarck) | 240 | $3,780 | 1.080% | | Williams (Williston) | 250 | $3,938 | 1.125% | | Cass (Fargo) | 260 | $4,095 | 1.170% | | Grand Forks | 270 | $4,253 | 1.215% | | Ward (Minot) | 285 | $4,489 | 1.283% | | Rural / other (typical) | 215 | $3,386 | 0.968% |

Pull the binding combined mill levy for the specific parcel from the county auditor's annual mill-levy certification, usually published in October before the tax year. Special districts (water resource, park, fire, soil conservation) and city levies inside incorporated municipalities add to the county and school district levies.

The Homestead Tax Credit — § 57-02-08.1

The Homestead Tax Credit is the largest North Dakota property-tax benefit available to most retirees. It eliminates a sliding-scale percentage of taxable value (up to $9,000 = $200,000 of true and full value at the 4.5% compound residential ratio) on a homestead owned and occupied by a person who meets ALL of:

• Age 65 or older OR permanently and totally disabled (certified by SSA, VA, or a physician)
• The property is the owner's permanent residence (homestead)
• Adjusted gross income (AGI from federal Form 1040, line 11, including the owner and the owner's spouse if they live together) at or below the statutory limit ($70,000 for 2025 under the 2023 HB 1158 expansion; previously $42,000)

The sliding scale within the AGI ceiling:

| AGI band | % of taxable value (up to $9,000 cap) eliminated | | --- | --- | | ≤ $40,000 | 100% | | $40,001 – $50,000 | 80% | | $50,001 – $60,000 | 60% | | $60,001 – $70,000 | 40% | | > $70,000 | 0% |

The credit is state-reimbursed under § 57-02-08.1(5): the State of North Dakota pays each taxing district the dollar amount of homestead credits applied within its boundaries, from general fund and oil-and-gas severance revenues. So the credit does NOT shift the tax burden onto other property owners in the district — a structural choice that distinguishes North Dakota from most states with senior property-tax exemptions and makes the credit politically durable. Apply at the county tax director by February 1 of the assessment year.

The Disabled Veteran credit — § 57-02-08

The Disabled Veteran credit is a separate program. It applies to a veteran with a service-connected disability rating of 50% or higher as certified by the U.S. Department of Veterans Affairs, OR an unremarried surviving spouse of such a veteran.

The credit equals rating × $8,100 of taxable value:

• 100% rating → $8,100 credit
• 70% rating → $5,670 credit
• 50% rating → $4,050 credit
• Below 50% → $0

Critically — and unlike the Homestead credit — the Disabled Veteran credit has NO income limit and NO age requirement. A 35-year-old veteran with a 100% VA rating qualifies on the same terms as a 75-year-old veteran. The credit is also state-reimbursed and stacks with the Homestead credit when the veteran also qualifies for the latter (age 65+ AND AGI ≤ $70,000). Apply on the same county-tax-director form by February 1.

Truth in Taxation — § 57-15-30

Mill levies are set annually by each taxing district — county, city, school district, water resource district, park district, fire district, soil conservation district — and certified to the county auditor in October. Truth in Taxation under § 57-15-30 requires a taxing district to hold a public hearing before adopting a levy that exceeds the prior year's dollar levy by more than the statutory threshold (the 5% growth limit with carryforward provisions). The 2023 legislature strengthened the procedural requirements: notices must now go directly to affected property owners listing the dollar impact on a representative parcel.

Truth in Taxation does NOT cap levy growth — a district can adopt a higher levy after the hearing — but it forces a public process that constrains how rapidly mill levies can rise without scrutiny. In years of rising true and full values, a district that holds its dollar levy flat will see the mill levy mechanically drop; rising bills come from rising values, not rising rates. The hearing is the main political pressure point for owners concerned about the trajectory of local taxation.

A worked example — $350,000 Fargo home, age 45

A $350,000 home in Fargo (Cass County). Owner is 45, not disabled, household AGI $90,000, not a veteran. Residential classification. Cass County combined mill levy 260.

• True and full value: $350,000
• Assessed value (50%): $175,000
• Taxable value pre-credits (9% residential): $15,750
• Homestead Tax Credit: not applicable (under 65, not disabled; AGI above limit anyway)
• Disabled Veteran credit: not applicable
• Taxable value: $15,750
• Tax owed: $15,750 × 0.260 = $4,095
• Effective rate: 1.17% of true and full value

This is the no-credit baseline. A homeowner who divides $4,095 by the 260-mill levy would arrive at $15.75, which reads as $15.75 of value — the calculator surfaces the assessed and taxable-value figures so the math is visible.

A worked example — $350,000 Bismarck home, age 70, AGI $30,000

Same $350,000 home, located in Bismarck (Burleigh County). Owner is now 70 years old with AGI of $30,000 — qualifies for the Homestead Tax Credit at the bottom band (100% of taxable value up to $9,000 cap). Burleigh combined mill levy 240.

• True and full value: $350,000
• Taxable value pre-credits: $15,750
• Homestead credit: min($9,000 cap, $15,750 pre) × 100% = $9,000
• Taxable value: $15,750 − $9,000 = $6,750
• Tax owed: $6,750 × 0.240 = $1,620
• Annual savings vs the under-65 baseline at Burleigh: $3,780 − $1,620 = $2,160

The 100%-band homestead credit reduces the bill by roughly 57%. Because the credit is state-reimbursed under § 57-02-08.1(5), Bismarck's other property owners do not see a higher mill levy as a result — the state pays the difference to Burleigh County's taxing districts.

A worked example — 100% disabled veteran, Grand Forks, AGI $75,000

A $350,000 home in Grand Forks. Owner is 50 years old, AGI $75,000, with a 100% service-connected VA disability rating. Grand Forks combined mill levy 270.

• True and full value: $350,000
• Taxable value pre-credits: $15,750
• Homestead credit: not applicable (under 65; AGI above limit anyway)
• Disabled Veteran credit: 100% × $8,100 = $8,100
• Taxable value: $15,750 − $8,100 = $7,650
• Tax owed: $7,650 × 0.270 ≈ $2,066
• Annual savings vs the non-veteran baseline at Grand Forks: $4,253 − $2,066 ≈ $2,187

The veteran at AGI $75,000 still gets the full $8,100 credit despite being well above the Homestead income limit and under 65. § 57-02-08 has no income test and no age test. This is the most accessible North Dakota property-tax benefit for working-age owners with a service-connected disability.

A worked example — $500K Fargo, age 70, AGI $20,000, 100% disabled veteran

A $500,000 home in Fargo. Owner is 70 years old, AGI $20,000, 100% service-connected disability rating. Cass County combined mill levy 260.

• True and full value: $500,000
• Taxable value pre-credits: $22,500 (500K × 4.5%)
• Homestead credit: 100% × min($9,000 cap, $22,500) = $9,000
• Disabled Veteran credit (against remaining taxable): 100% × $8,100 = $8,100
• Total credits: $17,100
• Taxable value: $22,500 − $17,100 = $5,400
• Tax owed: $5,400 × 0.260 = $1,404
• Effective rate: 0.28% of true and full value

The stacked Homestead + Disabled Veteran credits eliminate roughly 76% of the pre-credit taxable value. Both credits are state-reimbursed, so the rest of Fargo's tax base is unaffected by this owner's combined eligibility.

A worked example — Minot commercial parcel, $400K, no credits

A $400,000 commercial parcel in Minot (Ward County). Not a homestead. Ward combined mill levy 285. Commercial classification (10% taxable ratio under § 57-02-27).

• True and full value: $400,000
• Assessed value (50%): $200,000
• Taxable value pre-credits (10% commercial): $20,000
• Credits: none (commercial parcels are not homesteads; Homestead and Disabled Veteran credits are residential-only)
• Taxable value: $20,000
• Tax owed: $20,000 × 0.285 = $5,700
• Effective rate: 1.425% of true and full value

Commercial property carries a compound effective ratio of 5.0% versus residential's 4.5% — an 11% effective-rate premium before any credit consideration. Combined with Ward County's higher mill levy this produces the highest effective rate in the calculator's worked examples.

Comparing North Dakota to surrounding states

Effective property-tax rates on residential primary residences across the upper Midwest:

| State | Effective rate (typical) | Why | | --- | --- | --- | | Montana | ~0.85% | Lower mill levies, strong income-tax offset | | North Dakota | ~1.0%–1.3% | 4.5% compound ratio + 215–285 mills; expanded Homestead credit | | South Dakota | ~1.20% | Similar structure, no state income tax to offset | | Minnesota | ~1.10%–1.50% | Higher mill levies | | Iowa | ~1.40%–1.70% | Higher rates and assessment ratios | | Wisconsin | ~1.70%–1.85% | Highest in the region |

North Dakota sits at the low end of the upper-Midwest pack — meaningfully below Iowa and Wisconsin, comparable to South Dakota, modestly higher than Montana. The state's relatively low ranking reflects three structural choices: (1) the two-step § 57-02-27 ratio inflates away apparent millage so combined levies of 240–285 mills produce effective rates near 1.1%–1.3%; (2) the state's oil and gas severance taxes fund a substantial share of state aid to schools and counties, reducing local property-tax pressure; and (3) the expanded Homestead Tax Credit under 2023 HB 1158 (AGI ceiling raised from $42,000 to $70,000, taxable-value cap raised to $9,000) provides direct relief for retirees on fixed incomes.

Common errors to avoid

• Treating "assessed value" as the taxable figure. In North Dakota the mill levy is applied to taxable value, not to assessed value. Taxable value is 9% (residential) or 10% (commercial) of assessed value, which is itself only 50% of true and full value. Three figures, two ratios — and the bill is on the smallest one.
• Dividing the bill by the mill levy. A homeowner who divides the property tax by the mill levy gets the taxable value, which looks tiny next to fair market value. That gap is the § 57-02-27 ratio reduction, not an assessment error.
• Forgetting the 2023 HB 1158 expansion. The Homestead AGI ceiling was $42,000 for many years; it was raised to $70,000 effective tax year 2024. Older online references frequently still cite the lower figure. The 2025 figure is $70,000.
• Confusing the Homestead credit with the Disabled Veteran credit. The Homestead credit has an AGI ceiling; the Disabled Veteran credit does not. A 100% service-connected disabled veteran with a $200,000 income qualifies for the $8,100 credit — many qualifying veterans don't apply because they assume the income test applies.
• Forgetting the residential-only limitation. Both credits apply only to residential homestead parcels. Rental property of five or more units, commercial buildings, farmland, and centrally assessed property (utilities, railroads, pipelines) are commercial under § 57-02-27 and receive no Homestead or Disabled Veteran credit.
• Missing the February 1 deadline. Applications for both credits are due to the county tax director by February 1 of the assessment year. Late applications are sometimes accepted for hardship, but the deadline is firm in most years.
• Reading "state-reimbursed" as "state-funded." The credit reduces the parcel's bill, the state reimburses the local taxing district for the lost revenue. The owner does not file separately with the state — the credit appears on the local tax statement.

Tool, not advice. Confirm the binding combined mill levy with the county auditor and confirm credit eligibility (and the current statutory income limit) with the county tax director before relying on any result for planning purposes.

Last reviewed: 2026-05-16.