How is property tax calculated in North Dakota?

North Dakota assesses property at 50% of its true and full market value, then applies a class rate to get taxable value: 9% for residential and 10% for commercial. The mill levy is applied to that taxable value.

What is a mill in North Dakota property tax?

A mill is one dollar of tax per $1,000 of taxable value. If your combined county, city, and school mill levy is 250 mills, you pay $250 for every $1,000 of taxable value.

What does the 50% assessment ratio mean?

North Dakota sets assessed value at half of market value. A $300,000 home has a $150,000 assessed value, and the residential class rate of 9% then yields a $13,500 taxable value before mills are applied.

Who qualifies for the homestead credit?

North Dakota's homestead property tax credit helps homeowners aged 65 or older and certain disabled residents below income limits. It reduces taxable value and can substantially cut the annual bill for those who qualify.

Why do mill rates differ across North Dakota?

Each county, city, and school district sets its own levy to fund local budgets. Urban areas like Cass County (Fargo) and Burleigh County (Bismarck) often carry higher combined mills than rural townships.

North Dakota Property Tax Estimator

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The North Dakota property tax estimator turns your home’s market value into an annual tax bill using the state’s two-step taxable-value method and your local mill levy. North Dakota’s system looks unusual because it stacks an assessment ratio and a class rate before applying mills.

How it works

North Dakota first reduces market value to assessed value, then to taxable value, then applies mills:

assessed value = market value x 50%
taxable value  = assessed value x class rate (9% residential, 10% commercial)
annual tax     = (taxable value x mill levy) / 1000

A mill is $1 of tax per $1,000 of taxable value. If you qualify for the homestead credit, subtract the credit from taxable value before applying mills.

Worked example

A $300,000 home with a 250-mill levy:

Assessed value: 300,000 x 0.50 = $150,000
Taxable value: 150,000 x 0.09 = $13,500
Annual tax: (13,500 x 250) / 1000 = $3,375

Tips and notes

Find your mills on the statement. Your tax bill lists the combined county, city, and school mill levy — use that total here.
Residential vs. commercial. Homes use the 9% class rate; commercial and most other property uses 10%.
Homestead credit matters. Qualifying seniors and disabled homeowners can cut taxable value sharply — enter an estimated credit to see the effect.