Rate Breakdown

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

How Property Tax Works in Divide County

Property taxes in Divide County are calculated based on the assessed value of your real estate and the local millage rate. The assessment process begins with the County Director of Tax Equalization, who determines the "true and full value" of your property. By North Dakota state law, property is assessed at a percentage of this value. Once the taxable value is determined, the local taxing districts—including the county, school districts, and townships—set their budgets. These budgets are converted into a mill levy, where one mill represents $1 of tax for every $1,000 of taxable value. Your final tax bill is the product of your property’s taxable value multiplied by the total mill rate of your specific taxing jurisdiction.

Available Exemptions

North Dakota offers several property tax relief programs designed to assist eligible homeowners. These exemptions can significantly reduce your tax burden:

• Homestead Tax Credit: Available to seniors (age 65+) and individuals who are permanently and totally disabled, provided they meet specific income and asset limitations.
• Disabled Veteran Credit: Available to veterans with a service-connected disability of 50% or greater, or those who have received a specially adapted housing grant.
• Primary Residence Credit: A state-funded credit applied to the first $100,000 of the true and full value of a primary residence.

Applicants must apply through the Divide County Tax Director’s office, and eligibility criteria are subject to annual review.

Payment Schedule & Deadlines

Divide County property taxes are due annually. To avoid penalties, tax payments must be postmarked or received by the County Treasurer by the statutory deadlines:

• Full Payment: If you pay the total amount by February 15, you are eligible for a 5% discount on the consolidated tax.
• Installment Option: If you choose not to pay in full, the first half is due by March 1, and the second half is due by October 15.

Late payments are subject to interest charges. If taxes remain unpaid after the specified deadlines, a penalty is added, and the account may eventually be subject to tax lien procedures or property foreclosure if the delinquency persists over multiple years.

Appealing Your Assessment

If you believe the assessment of your property is inaccurate, you have the right to appeal. The process begins at the local level with the City or Township Board of Equalization, typically held in April. If you are dissatisfied with the local board's decision, you may appeal to the Divide County Board of Equalization. It is essential to provide evidence to support your claim, such as recent appraisals, sales data of comparable properties in your area, or documentation of structural issues that may decrease the value. All appeals must be filed within the designated timeframe set by the county each spring.