Property Tax Experts
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For taxpayers who may be experiencing difficulty in paying their property taxes,
there may be help. Most cities in the United States have Property Tax Poverty
Exemption Policy and Guidelines. You may be eligible to waive your annual property
tax for one year read more
there may be help. Most cities in the United States have Property Tax Poverty
Exemption Policy and Guidelines. You may be eligible to waive your annual property
tax for one year read more
Locally Assessed Property
All real property, unless specifically exempted, is subject to property tax. The tax is due
January 1 of each year following the year of assessment and is payable without
penalty until March 1. A 5% discount is allowed for taxes paid in full by February 15. A
mobile home used as a residence or business is subject to tax if it is 27 or more feet
long or is attached to utility services. The tax is due January 10 of the year of
assessment or ten days after the home is purchased or first moved into this state. A
5% discount is allowed for taxes paid in full by February 15 or within 30 days after the
mobile home is purchased or moved into this state. The county determines and
collects real property and mobile home taxes and distributes the revenue to the
county, cities, townships, school districts, and other taxing districts.
Centrally Assessed Property
The State Board of Equalization values railroads, investor-owned public utilities, and
airlines for property tax purposes. The valuations of railroads and utilities are certified
to the counties, and the counties determine and collect the tax at the same rates and
at the same time as locally assessed property. The State Tax Commissioner collects
airline taxes and distributes them to the airports where the airlines make regularly
scheduled landings
All real property, unless specifically exempted, is subject to property tax. The tax is due
January 1 of each year following the year of assessment and is payable without
penalty until March 1. A 5% discount is allowed for taxes paid in full by February 15. A
mobile home used as a residence or business is subject to tax if it is 27 or more feet
long or is attached to utility services. The tax is due January 10 of the year of
assessment or ten days after the home is purchased or first moved into this state. A
5% discount is allowed for taxes paid in full by February 15 or within 30 days after the
mobile home is purchased or moved into this state. The county determines and
collects real property and mobile home taxes and distributes the revenue to the
county, cities, townships, school districts, and other taxing districts.
Centrally Assessed Property
The State Board of Equalization values railroads, investor-owned public utilities, and
airlines for property tax purposes. The valuations of railroads and utilities are certified
to the counties, and the counties determine and collect the tax at the same rates and
at the same time as locally assessed property. The State Tax Commissioner collects
airline taxes and distributes them to the airports where the airlines make regularly
scheduled landings
North Dakota Property
Tax Home Page
Tax Home Page
Property Tax Relief for Individuals
The 2007 Legislature authorized the property tax relief for two years (based on property
taxes for 2006 and 2007, payable in 2007 and 2008). The relief is provided in the form
of a credit to be claimed on 2007 and 2008 Individual Income Tax returns or special
schedules.
The credit is equal to ten percent of your residential and agricultural property taxes, up
to a maximum credit of $500 ($1,000 for married filing jointly).
Mobile home taxes due in 2007 and 2008 also qualify.
The credit is claimed on your Individual Income Tax return (or a special schedule if you
are not required to file an Individual Income Tax return).
The credit is only available if your primary residence is in North Dakota.
If you rent, the credit is not available to you, unless you also own property in North
Dakota (the credit is allowed only for the owned property).
If your allowable property tax credit exceeds your income tax liability, you can choose to
carry forward the unused credit for up to five years.
As an alternative to the carry forward provisions, you can choose to receive a certificate
for the unused portion of your credit. Certificates are issued by the Office of Tax
Commissioner and are redeemable with all County Treasurers.
You make your choice to carry forward or receive a certificate for unused credits on your
Individual Income Tax return or special schedule.
If you own commercial property, you are entitled to a separate credit
The 2007 Legislature authorized the property tax relief for two years (based on property
taxes for 2006 and 2007, payable in 2007 and 2008). The relief is provided in the form
of a credit to be claimed on 2007 and 2008 Individual Income Tax returns or special
schedules.
The credit is equal to ten percent of your residential and agricultural property taxes, up
to a maximum credit of $500 ($1,000 for married filing jointly).
Mobile home taxes due in 2007 and 2008 also qualify.
The credit is claimed on your Individual Income Tax return (or a special schedule if you
are not required to file an Individual Income Tax return).
The credit is only available if your primary residence is in North Dakota.
If you rent, the credit is not available to you, unless you also own property in North
Dakota (the credit is allowed only for the owned property).
If your allowable property tax credit exceeds your income tax liability, you can choose to
carry forward the unused credit for up to five years.
As an alternative to the carry forward provisions, you can choose to receive a certificate
for the unused portion of your credit. Certificates are issued by the Office of Tax
Commissioner and are redeemable with all County Treasurers.
You make your choice to carry forward or receive a certificate for unused credits on your
Individual Income Tax return or special schedule.
If you own commercial property, you are entitled to a separate credit
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