State Summary

• Tax Collection Method: Deeds
• Primary Bidding Type: Premium
• Redemption Period: None
• Redemption Interest Rate/Flat Penalty: Not applicable

The following information summarizes the life cycle, requirements, and administering of tax liens in the state of North Dakota. Please read this information carefully. There are tax collection laws that pertain to all counties in North Dakota, such as due and delinquent dates for taxes, the redemption period, the redemption interest rate, and many others, but be aware that there are subtle differences between the counties as well. When the word "typical" is used in the FAQs below, it indicates that most counties use this procedure/follow this convention, but not all counties.

Is North Dakota a tax lien or a tax deed state?
North Dakota is a tax deed state.

What is the name of the county official whom typically collects property taxes in North Dakota?
Typically, the Auditor/Treasurer office collects property taxes

When are property taxes due in the state of North Dakota?
Property tax payments are due in two installments. The first installment is due March 1 and the second installment is due October 15.

When do property taxes become delinquent in the state of North Dakota?
Property tax payments are considered delinquent the day after the sale. Simple interest on delinquent first installment payments accrues at a 3% per annum rate through May 1, increases to 6% from May 1 through July, increases again to 9% from July 1 through October 15, and settles at a 12% per annum rate thereafter. Simple interest on delinquent second installment payments accrues at a 6% per annum rate from October 16 through January 1, and settles at a 12% per annum rate thereafter.

What is the name of the county official whom typically conducts tax deed sales in North Dakota?
The Auditor/Treasurer office.

When does the typical North Dakota county hold their tax deed sale?
North Dakota counties hold their tax deed sale on the third Tuesday in November. 

What are the registration requirements for the typical North Dakota tax deed sale?
Typically, registration takes place on the day of the sale.

What is the bidding type used at a typical North Dakota tax deed Sale?
Typically, premium bidding at a public outcry auction is used.

What are the general terms of payment for the typical tax deed purchased at a North Dakota tax deed sale?
Typically, full payment for the tax deed is due on the day of the sale in cash or certified funds.

Are tax deeds offered "over the counter" in North Dakota?
North Dakota counties sell tax deeds "over the counter" if there are properties still available after the tax sale in November.

What is the name of the county official whom typically determines the values of properties on a annual basis?
Assessor.

For more information on the life cycle, requirements, and administering of tax liens in the state of North Dakota, refer to Title 57: Taxation in the North Dakota Century Code.

North Dakota County Reference