Guides / Property Taxes / North Dakota

Property Taxes in North Dakota

Effective Rate

North Dakota's average effective property tax rate for 2026 sits at roughly 0.92%–0.99% of home value depending on the source/methodology — SmartAsset puts it at 0.96%, the Tax Foundation's owner-occupied housing rate is 0.92%, and other aggregators cite ~0.99%. This is essentially in line with (slightly below to right at) the ~0.99% national average, making North Dakota a below-average-to-average property tax state overall, though there's meaningful county-level variation: rates range from about 0.89% in Burleigh County to 1.20% in Grand Forks County, per SmartAsset's calculator. Notably, North Dakota has NO state cap on assessed value growth in the traditional sense, but the 2025 legislature (House Bill 1176) capped local government property tax levy increases at 3% per year, which will suppress future rate growth statewide.

Example: Figures vary by source and home-value assumptions: SmartAsset-derived county data shows Burleigh County (Bismarck) at a median home value of $335,800 with ~$2,974/year in property tax, and Cass County (Fargo) at $314,500 median value with ~$3,657/year. A commonly cited statewide median is about $2,468/year on a $249,900 median home (effectively ~0.99% rate). Before any credits, a typical North Dakota homeowner can expect an annual bill in the roughly $2,400–$3,700 range depending on county — but after applying the new $1,600 Primary Residence Credit (available to nearly all owner-occupants for 2025 and 2026), many lower-value-home households now owe little or nothing: about 50,000 ND households (roughly 30% of eligible applicants) paid $0 in property tax for 2025 as a direct result of the expanded credit.

Exemptions

Primary Residence Credit (PRC)
Amount: Up to $1,600 per household (increased from $500 in 2024, via 2025 House Bill 1176)
Open to ANY owner-occupant of a house, mobile home, townhome, duplex, or condo in North Dakota — no age or income restrictions. Credit cannot exceed the actual property tax owed. 2026 application window is January 1 to April 1, 2026, applied online only via tax.nd.gov/prc. One credit per household. This single credit zeroed out 2025 tax bills for about 50,000 ND households.
Homestead Property Tax Credit (Senior/Disabled)
Amount: Reduces taxable value by up to $9,000 (100% reduction) for household income $0–$40,000, or up to $4,500 (50% reduction) for income $40,001–$70,000
Requires applicant to be age 65+ OR permanently and totally disabled, own and occupy the home, and have total household income (including spouse/dependents) at or below $70,000. Apply through your local assessor or county tax equalization office by April 1. Can be combined with the Primary Residence Credit — together offering up to $3,200+ in combined relief for qualifying seniors/disabled homeowners.
Disabled Veteran's Property Tax Credit
Amount: Exemption on a portion of taxable value scaled to VA disability rating (up to 100% exemption for veterans rated 100% disabled), applied to the first $250,000 of true and full value
Available to veterans with a service-connected disability rating of 50% or higher (or their unremarried surviving spouse); the exemption percentage scales with the VA disability rating. Administered at the county level; apply through the local assessor's office.

Treat any single "the" statewide average rate or median bill with caution — North Dakota figures differ noticeably by source (SmartAsset 0.96%, Tax Foundation 0.92%, other aggregators ~0.99%) because of differing sales-ratio methodologies and whether owner-occupied vs. all-property values are used, and because North Dakota has 53 counties with widely varying local mill levies (school district, city, county, park district) layered on top of state-level rules. The biggest practical development for 2026 is the Primary Residence Credit jumping to $1,600/household with no income or age limits — nearly every owner-occupant should apply during the Jan 1–Apr 1, 2026 window at tax.nd.gov/prc, since it can eliminate the tax bill entirely for lower-value homes and is easy to overlook since it requires an annual application (it does not auto-renew in most cases). Verify current-year figures directly at tax.nd.gov before publishing, since the legislature's new 3% levy growth cap (2025 HB 1176) will continue reshaping year-over-year bills.

Facts on this page reflect research current as of 2026-07-05. Programs, rates, and laws change — confirm current figures with the relevant state agency before relying on them.

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