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North Dakota · Property taxNorth Dakota property tax: the January 1 due date, the 5% discount and the penalty dates

North Dakota property taxes are paid the year after they are levied. Real property taxes become due on January 1 following the year for which they were levied (N.D.C.C. §57-20-01). The first installment becomes delinquent after March 1 and, if unpaid, carries a 3% penalty, with an additional 3% on May 1, on July 1 and on October 15; the second installment becomes delinquent after October 15 and then carries a 6% penalty (§57-20-01). A taxpayer who pays all of the year's real estate taxes on a parcel in full on or before February 15 gets a 5% discount, which applies to general real estate taxes but not to special assessment installments (§57-20-09). Taxes may also be paid in installments of at least ten percent of the tax, and no less than ten dollars each, with penalty and interest computed only on the unpaid balance (§57-20-10).

What the statutes set

  1. Due (§57-20-01)

    January 1 after the year the taxes were levied.

  2. Discount (§57-20-09)

    5% for paying the full year's real estate tax by February 15.

  3. First installment (§57-20-01)

    Delinquent after March 1: 3%, then 3% more on May 1, July 1 and October 15.

  4. Second installment (§57-20-01)

    Delinquent after October 15: 6% penalty.

What the TC checks for North Dakota property taxes at closing

  • Get the treasurer's statement for the parcel and the year being paid.
  • Remember North Dakota taxes are paid the year after they're levied – prorate for the prior year still due.
  • If closing falls before February 15, ask whether the seller wants to take the 5% discount.

Questions about North Dakota property taxes

When are North Dakota property taxes due?

On January 1 following the year for which they were levied (N.D.C.C. §57-20-01).

Is there a discount for paying North Dakota property taxes early?

Yes, 5% for paying all of the year's real estate taxes on a parcel in full by February 15 (N.D.C.C. §57-20-09).

Related guides

Add the February 15, March 1 and October 15 dates as dated tasks on the deal in ClosingCode.

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Sources: N.D.C.C. §§57-20-01, 57-20-09, 57-20-10 (ndlegis.gov), read October 31, 2026.

General information, not legal advice. ClosingCode is software; it is not a law firm or brokerage. This guide is not a substitute for the advice or services of an attorney.