Rate Breakdown

Property taxes in Billings County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Billings County

Property taxes in Billings County are determined through a structured process of assessment and taxation. The process begins with the County Assessor, who determines the fair market value of all real estate within the county. This value is then multiplied by an assessment ratio—established by the state of North Dakota—to determine the "assessed value" of the property.

To calculate the final tax amount, the county applies a millage rate. A mill is equal to one-tenth of a cent per dollar of assessed value. These rates are set annually by various taxing jurisdictions, including the county, city, school districts, and special service districts. Your total tax bill is the sum of all applicable millage rates multiplied by your property's assessed value.

Available Exemptions

North Dakota offers several programs to reduce the tax burden for eligible homeowners. While specific eligibility is determined by the county auditor, common exemptions and credits include:

• Homestead Credit: A state-funded credit designed to reduce property taxes for primary residences, helping homeowners maintain affordability.
• Senior Citizen Exemptions: Certain tax relief or frozen assessment options may be available for residents meeting specific age and income requirements.
• Disability Exemptions: Property owners with documented permanent disabilities may qualify for specific tax reductions or credits.
• Veteran Exemptions: North Dakota provides specialized property tax relief for disabled veterans, often reducing or eliminating the tax burden on a primary residence depending on the level of disability.

Payment Schedule & Deadlines

Property taxes in Billings County are typically billed annually, though payment structures may vary based on local ordinances. It is critical to adhere to the following guidelines to avoid financial penalties:

• Deadlines: Tax statements are generally mailed in the fall. Payments are typically due by a specific date in early winter, though some jurisdictions allow for installment payments.
• Installment Options: Check with the County Treasurer to see if your property qualifies for split payments to ease the financial impact.
• Late Consequences: Payments received after the deadline are subject to interest penalties. Persistent delinquency can eventually lead to a tax sale of the property to recover unpaid funds.

Appealing Your Assessment

If you believe your property has been overvalued, you have the right to appeal the assessment. The process generally begins with an informal discussion with the County Assessor to review the data used for your valuation.

If a resolution is not reached, you may file a formal appeal with the Board of Equalization. This must be done within a specific window—typically during the spring months. You will be required to provide evidence, such as recent appraisals or a list of comparable sales in your neighborhood, to support your claim for a lower valuation.