Burleigh County property tax is calculated by taking your property’s market value, reducing it to a taxable value set by state law, and multiplying by the combined mill levy for your location. Residential property is taxed on 9% of its assessed value, commercial and agricultural on 10%, and the full year’s tax is due in two installments on March 1 and October 15, with a 5% discount for paying the whole bill by February 15.
How Your Bill Is Calculated
The county assessor first estimates your property’s “true and full value,” which North Dakota law defines by considering market value, earning capacity, and anything else that affects what the property is actually worth.1North Dakota Legislative Branch. North Dakota Code 57-02 – General Property Assessment For most homes, that number tracks closely with what the property would sell for.
Two reductions then bring that figure down to the number your tax is actually based on:
- Assessed value is 50% of true and full value. A home worth $300,000 has an assessed value of $150,000.1North Dakota Legislative Branch. North Dakota Code 57-02 – General Property Assessment
- Taxable value is a percentage of assessed value tied to how the property is classified: 9% for residential, 10% for commercial and agricultural.2North Dakota Legislative Branch. North Dakota Code 57-02 – General Property Assessment – Section: 57-02-27
For that $300,000 home, taxable value works out to $13,500 ($150,000 × 9%). The mill levy is applied to that $13,500.
A mill is one-tenth of one percent, so each mill produces $1 of tax per $1,000 of taxable value.3North Dakota Office of State Tax Commissioner. Residential Property Tax The school district, city, county, and park district each set their own mills, and the total for your location is combined into one rate. At a combined 300 mills, a taxable value of $13,500 produces an annual tax of $4,050 before credits.
Your statement will also list special assessments for things like paving, sewer, or water main work. Those are billed on top of the mill-levy tax and are tied to specific improvements near your property rather than its overall value.
Deadlines, Discounts, and Penalties
Pay the full consolidated tax by February 15 and you receive a 5% discount.4North Dakota Office of State Tax Commissioner. Property Tax Deadlines On a $4,000 bill, that is $200 off for paying a couple of weeks early.
If you don’t take the discount, the bill splits in two. The first installment covers half the consolidated tax plus all yearly special assessments and is due March 1. The second half of the consolidated tax is due October 15.5North Dakota Legislative Branch. North Dakota Century Code 57-20 – Payment and Collection of Taxes
Miss the first installment and penalties climb through the year on the unpaid principal:5North Dakota Legislative Branch. North Dakota Century Code 57-20 – Payment and Collection of Taxes
- March 2: 3%
- May 1: another 3%, for 6% total
- July 1: another 3%, for 9% total
- October 15: another 3%, for 12% total
The second installment carries a 6% penalty if it isn’t paid by October 15.5North Dakota Legislative Branch. North Dakota Century Code 57-20 – Payment and Collection of Taxes After January 1 of the following year, 12% annual interest begins accruing on anything still owed. Penalties apply only to the outstanding principal, not to previously accumulated penalties.
How to Pay
Look up your parcel number first using the property tax search on the Burleigh County website. The number is on your tax statement and is required for every payment method, and the search also shows the exact amount due, broken into consolidated tax and special assessments.6Burleigh County. Property Tax Info
Three ways to pay:
- Online or by phone through the county’s payment portal. Electronic checks go through at low cost. Credit and debit card payments carry a 3.61% processing fee with a $1.52 minimum, so a $2,000 payment adds about $72 in fees.6Burleigh County. Property Tax Info
- In person at 221 N 5th Street, Bismarck, ND 58501.7Burleigh County. Treasurer Duties
- By mail to Burleigh County Auditor, PO Box 5518, Bismarck, ND 58506, with the payment coupon or your parcel number on the check. The postmark date controls for deadlines, so build in a few days of mail time.6Burleigh County. Property Tax Info
Credits That Lower the Bill
Homestead Credit
Under N.D.C.C. § 57-02-08.1, homeowners who are 65 or older or who have a permanent disability can reduce the taxable value of their primary residence. Eligibility depends on income and on assets other than the home. The income threshold has historically capped around $70,000 for the maximum benefit, with the credit phasing down as income rises. Apply through your local assessor’s office.
Disabled Veterans Credit
Veterans with a service-connected disability rating of 50% or higher qualify for a separate credit under N.D.C.C. § 57-02-08.8. The reduction in taxable value scales with the VA disability rating, so a 70% rating produces a larger reduction than a 50% rating. Bring your VA disability determination letter when you file with the local assessor.
Both credits need to be renewed each year. Changes in your circumstances mid-year generally take effect in the following tax year, so filing early helps, especially where income documents have to be reviewed.
Appealing Your Assessment
If you think the assessor overvalued your property, start at your local board of equalization, which usually meets in the spring. You will need evidence that the value is too high: recent comparable sales, an independent appraisal, or documentation of defects the assessor missed. If the local board doesn’t fix it, the appeal moves to the Burleigh County board of equalization and then to the North Dakota State Board of Equalization.
Deadlines are tight. Once your assessment notice arrives, you have a short window to file a protest, and waiting for the tax bill is too late to challenge that year’s valuation. Call the Burleigh County Director of Tax Equalization’s office early for current dates and the forms you need.
If a Mortgage Servicer Pays Your Taxes
Many homeowners pay property tax through an escrow account built into the monthly mortgage payment, and the servicer pays the county directly. Federal rules let your servicer hold a cushion of up to two months’ worth of escrow payments against unexpected increases.8Consumer Financial Protection Bureau. Regulation 1024.17 – Escrow Accounts
Check the county’s records every year to confirm your taxes were actually paid. The county holds you responsible for the tax whether or not the servicer forwarded it. Compare the county records to your annual escrow analysis, and call the servicer right away if anything is off. Also ask whether the servicer takes the February 15 discount. Some do and many don’t, and if yours doesn’t, paying directly and adjusting the escrow arrangement may be worth looking into.
What Happens if You Don’t Pay
Beyond the penalty schedule, prolonged nonpayment puts the property itself at risk. After taxes stay delinquent for a set period, Burleigh County can begin a tax lien foreclosure under N.D.C.C. Chapter 57-28. The county must give notice to the owner and anyone with a recorded interest before acting, but the end result can be loss of the property.
Property tax liens take priority over almost all other claims, including mortgages. A mortgage lender therefore has a strong reason to pay delinquent taxes on your behalf and add the amount to your loan balance, which delays the problem rather than fixing it. If paying is becoming difficult, call the Burleigh County Treasurer’s office before foreclosure proceedings start. Options narrow sharply once they do.