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In The Peace Garden State, residential property—including barns, garages, and storage buildings on the same property—is taxed at 9% its assessed value at local levels. The county determines and collects property taxes and then distributes the revenue to the county, cities, townships, school districts, and other taxing districts. Tax payments are due by January 1 and are payable until March 1, but a 5% discount is acknowledged if taxes are paid in full by February 15.
Mobile homes are also taxed but only if they reach a minimum length of 27 feet or are attached to utility services (e.g. water). Tax payments are due by January 10 of the year of assessment or 10 days after the home is purchased or occupied. A 5% discount is allowed for payments made by February 15 or 30 days after the purchase date of occupation.
If you are a Native American, however, and live in a mobile own on a reservation, you are exempt from property taxes according to N.D.C.C. ch57-55. If you do not live on a reservation, though, you’ll have to fill out an application.
A Homestead Tax Credit is available to individuals age 65 and older and disabled (permanently and totally) persons who either own or rent their home. Total household income cannot exceed $17,500 for the year preceding the assessment date, and your assets cannot exceed $50,000. The maximum credit per household is $3,375 (income $0 to $10,000). Homeowners receive a credit to reduce property taxes and renters receive a refund. Applications must be filed before June 1 after the year you wish to claim. To read more about exemptions, go here.
For more information on property taxes in general, such as real estate cost schedules, a taxpayer bill of rights, and various guidelines, click here.
North Dakota Office of State Tax Commissioner
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