Rate Breakdown

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

How Property Tax Works in Eddy County

In Eddy County, property taxes are determined by a calculation involving the assessed value of your property and the local millage rate. The process begins with the County Director of Tax Equalization, who determines the "true and full value" of all taxable property. For residential and commercial properties in North Dakota, the taxable value is generally set at 50% of the true and full value.

The total tax bill is then calculated by multiplying the taxable value by the mill levy. Mill levies are set annually by local taxing districts, including the county, school districts, cities, and townships, to fund essential public services. Because these rates change based on budgetary requirements, your final tax obligation may fluctuate from year to year even if your property's assessed value remains stable.

Available Exemptions

North Dakota offers several property tax relief programs designed to reduce the financial burden on specific groups of homeowners. To qualify, residents must generally meet residency and income requirements established by state law:

• Homestead Tax Credit: Designed for seniors (age 65 and older) and individuals with permanent disabilities who meet specific income thresholds. This credit can significantly reduce the taxable valuation of your primary residence.
• Disabled Veteran Credit: Available to veterans with a service-connected disability of 50% or greater. This exemption is based on the percentage of disability and can apply to a substantial portion of the home's value.
• Blind Exemption: A specific exemption is available for individuals who are legally blind, providing a reduction in the assessed value of their property.

Payment Schedule & Deadlines

Property tax statements in Eddy County are typically mailed to property owners by December 26th of each year. To remain in good standing, taxpayers must adhere to the following schedule:

• Full Payment: If you choose to pay your taxes in full, a 5% discount is applied if the payment is postmarked or received by February 15th.
• Installment Option: If you prefer to pay in installments, the first half is due by March 1st, and the second half is due by October 15th.

Failure to pay by these deadlines results in the accrual of interest. Payments not received by the specified dates are considered delinquent and will be subject to statutory interest penalties, which increase over time. Continued delinquency may eventually lead to tax lien proceedings.

Appealing Your Assessment

If you believe your property has been overvalued, 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. You must provide evidence, such as recent appraisals or comparable sales data, to support your claim that the assessment does not reflect true market value. If you are dissatisfied with the local board's decision, you may further appeal to the Eddy County Board of Equalization and, subsequently, the State Board of Equalization.