Property Tax Guidelines
Credits and Refunds
| N.D.C.C. § 57-02-08.1 | Property Tax Credits for North Dakota Homeowners and Renters - (35kb pdf) (7-07) | G-1 |
| N.D.C.C. § 57-02-08.3 | Homestead Credit for Special Assessments - (73kb pdf) (7-05) | G-6 |
| N.D.C.C. § 57-02-08.8 and 57-55-10(1)(c) |
Property Tax Credit for Disabled Veterans - (27kb pdf) (7-09) | G-7 |
Property Exempt From Taxation
| N.D.C.C. § 57-02.2 | Improvements to Commercial and Residential Buildings - (27kb pdf) (7-07) | G-8 |
| N.D.C.C. § 57-02-08(15) | Farm Structures and Other Improvements - (29kb pdf) (7-07) | G-9 |
| N.D.C.C. § 57-02-08(20) | Qualifying Veterans and Disabled Persons Confined to Use of a Wheelchair - (26kb pdf) (11-09) | G-11 |
| N.D.C.C. § 57-02-08(35)(36) | Certain New Single Family, Condominium, and Townhouse Residential Properties - (23kb pdf) (7-05) | G-13 |
| N.D.C.C. § 57-02-08(42) | Certain New Single Family Residential Properties - (114kb pdf) (11-09) | G-14 |
| N.D.C.C. § 40-57.1 | Property Tax Incentives for New or Expanding Businesses - (56kb pdf) (7-05) | G-15 |
Assessors
| N.D.C.C. § 58-05-02 | Office of Township Assessor - (12kb pdf) (12-03) | G-18 |
| N.D.C.C. § 57-02-33 | Assessor Districts for Unorganized Territory - (12kb pdf) (12-03) | G-19 |
Property Not Assessed By Local Assessors
| N.D.C.C. § 49-24, 57-02-27.3, 57-05, 57-06, 57-32, 57-33, 57-33.1, 57-34, 57-60 | Centrally Assessed Property and Property that Pays "In Lieu" Taxes - (35kb pdf) (7-07) | G-20 |
Valuation of Real Property
| Valuation Concepts – Agricultural Property - (29kb pdf) (7-07) | G-22 | |
| Valuation Concepts – Residential and Commercial Property - (35kb pdf) (7-07) | G-24 |
Miscellaneous Guidelines
| N.D.C.C. § 57-55 | Taxation of Mobile Homes - (35kb pdf) (7-05) | G-27 |
| N.D.C.C. § 57-55, 57-02-08(4) | Taxation of Mobile Homes Owned by Native Americans - (14kb pdf) (12-03) | G-29 |
| N.D.C.C. § 57-23 | Abatement and Refund of Taxes - (36kb pdf) (7-07) | G-30 |
| N.D.C.C. § 57-14-08 | Reassessment of Property - (28kb pdf) (7-05) | G-32 |
| N.D.C.C. § 40-58-20 | Urban Renewal Tax Increment Financing - (15kb pdf) (11-03) | G-34 |
| N.D.C.C. § 57-02 | Assessment Terms and Concepts - (56kb pdf) (7-05) | G-36 |
| N.D.C.C. § Title 57 | Dates and Procedures for the Assessment of Real Property - (39kb pdf) (7-07) | G-39 |
