Rate Breakdown

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

How Property Tax Works in Lamoure County

Property taxes in Lamoure County are based on the ad valorem system, meaning taxes are levied according to the estimated value of the property. The process begins with the County Assessor, who determines the fair market value of all real estate within the jurisdiction. This value is then adjusted by a state-mandated equalization factor to ensure consistency across North Dakota.

The actual tax amount is calculated using millage rates. A "mill" represents one-tenth of one percent of the assessed value. These rates are determined annually by local taxing entities, including the county, city, school districts, and special service districts. To calculate your estimated tax, the taxable value of your property is multiplied by the total combined millage rate of all applicable jurisdictions.

Available Exemptions

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

• Homestead Credits: Many residents may qualify for state-funded property tax relief programs designed to lower the net tax paid on a primary residence.
• Senior Citizen Exemptions: Certain tax relief programs are available for qualifying elderly residents to help maintain homeownership on a fixed income.
• Disabled Veterans: North Dakota provides significant property tax exemptions for 100% disabled veterans, which can substantially reduce or eliminate the tax burden on their primary home.
• Agricultural Credits: Land used primarily for agricultural production may be eligible for preferential valuation, resulting in lower tax rates than residential or commercial land.

Payment Schedule & Deadlines

Property taxes in Lamoure County are typically billed annually, though the state allows for installment payments to make the cost more manageable. Tax statements are generally mailed in the late winter or early spring.

• Payment Deadlines: Taxes must be paid by the deadlines specified on the tax statement. Failure to pay by the due date may result in the application of interest.
• Installment Options: Homeowners can often opt to pay in two installments, provided they notify the treasurer's office within the required timeframe.
• Late Consequences: Delinquent taxes accrue interest penalties. If taxes remain unpaid for an extended period, the property may be subject to a tax lien or a public sale to recover the owed funds.

Appealing Your Assessment

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

If a resolution is not reached, you may file a formal appeal with the Board of Equalization. This must be done during the specific window of time—typically in early spring—before the final tax rolls are certified. You will be required to provide evidence, such as recent comparable sales or a professional appraisal, to support your claim for a lower valuation.