Property Tax Overview

North Dakota's property taxes are administered by locally elected officials and supervised by the County Board of Commissioners.

1. PROPERTY TAX BASE (administered by County Assessors)
   • County property appraisers establish a property’s market value on February 1^st of each year.   Then they factor in all valid exemptions to determine the property’s taxable value.  The taxable value of all property in a county makes up the property tax base.

2. APPEALS PROCESS (administered by Value Adjustment Boards)

   • Each county has a five (5)-member value adjustment board, which hears and rules on challenges to a property’s assessment, classification, or exemptions.  The value adjustment board is quasi-judicial body that is independent from the property appraiser.  Local (township & city) equalization boards meet in April and the County equalization board meets in June.

3. PROPERTY TAX RATES (administered by Elected Officials)

   • Traill County has 25 townships and 9 cities that have over 100 levies on property tax.  These include parks, fire districts, school boards, and special districts.  Each year, local taxing authorities set a millage (MILL) or tax rate that is levied on the property’s taxable value.  The MILL rate multiplied by the taxable value is the tax levied on each property.

4.  ANNUAL NOTIFICATION (administered by Auditor/Treasurer)

   • In August, the Auditor/Treasurer sends each property owner an annual budget letter.  This notice contains the budget hearing dates for each parcel.

5. BILLING AND PAYMENT (administered by Treasurer)

   • County treasurers send annual tax bills to property owners in December.  Full payment is due by the following February 15^th for a 5% discount off the consolidated taxes (does NOT include specials).  If two installments are needed, the 1^st installment is due by March 1^st and the 2^nd installment is due by October 15^th.  

6. COLLECTIONS AND REFUNDS (administered by Treasurer)

   • FIRST PAYMENT- is due on or before March 1^st- this consists of one half of the consolidated tax and the full amount of the special assessments and drains as shown on the statement.   Penalties begin if the first payment is not made:  March 2^nd – 3%, May 1^st – 6%, July 1^st – 9% and October 15^th – January 1^st is 12%. 

     SECOND PAYMENT- is due on or before October 15^th.  If a second payment is not made, a penalty of 6% is started on October 16^th – January 1^st.   

     OTHER NOTICES: In April - 3-year delinquent with a letter from the Auditor explaining the foreclosure process; July - current tax year and 2-year delinquent; September - courtesy statement with the 2^nd installment due; November-current year delinquent.

7. FUNDING OF LOCAL TAXING JURISDICITIONS

   • Once taxes are paid, these funds are distributed to all the local taxing authorities.