NORTH DAKOTA

State Characteristics
Assessment Ratio: 5%
Fiscal Tax Year: 2/1-1/31
Valuation Authority: City or County
Collection Authority: County
Level One Appeal Name: City Board of Equalization
RE Rendition Required: No
PP Rendition Required: No
Consultant Certification or Licensing: Not Required
Real Estate Taxable? Yes
Personal Property Taxable? No
Inventory Taxable? No

Key Tax Dates – Real Estate
Assessment Date: Feb 1
Value Notices Issued: Mar
Appeal Deadline: Mar-Apr
Tax Bills Due: Mar 1 (1st half installment), Oct 15 (2nd half installment)

Key Tax Dates – Personal Property
Assessment Date: Exempt
Tax Bills Due: Exempt

* The accuracy of the calendar is not guaranteed and is to be used as a broad guideline. We encourage you to contact PPTOG to verify this information.