North Dakota Property Tax Law Changes 2026: What Homeowners Need to Know

Updated March 2026

Key Takeaway

North Dakota assesses at 50% of true and full value and offers a Homestead Credit for seniors 65+ with income under $42,000 that can exempt $4,500 to $150,000 of true and full value. The state's oil revenue has periodically funded property tax buydowns.

North Dakota Property Tax Snapshot: 2026

Median home value: $193,900
Average annual tax: $1,900
Effective tax rate: 0.98%
Assessment ratio: 50% of market value
Reassessment cycle: annual

Homestead Credit for Seniors

North Dakota's Homestead Credit is income-based for seniors 65+ and disabled:

Income under $42,000
Exempts $4,500 to $150,000 of true and full value (sliding scale based on income)
Can eliminate taxes entirely for low-income seniors

50% Assessment Ratio

North Dakota assesses at 50% of true and full value. A $200,000 home has an assessed value of $100,000. The tax rate is applied to this 50% figure. Verify the underlying "true and full value" on your assessment notice.

Oil Revenue Impact

North Dakota's oil revenue (from the Bakken formation) has periodically been used to fund property tax buydowns, directly reducing property taxes for residents. The amount and availability depends on oil prices and legislative appropriations.

Appeal Deadlines

North Dakota has separate deadlines: second Monday in April for city/township assessments and first Tuesday after April 10 for county. File with the appropriate Board of Equalization.

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North Dakota Appeal Process

Filing deadline: Second Monday in April (city) / first Tuesday after April 10 (county)
File with: City/Township Board of Equalization
Evidence needed: Comparable sales, property condition photos, record corrections

2026 Action Checklist

Review your assessment notice when it arrives
Verify all exemptions are applied (homestead, senior, veteran)
Compare your assessed value to recent comparable sales
File your appeal by Second Monday in April (city) / first Tuesday after April 10 (county) if over-assessed
Check your property record for errors (square footage, features, classification)

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