All taxes become due January 1st and delinquent March 2nd. A 5% discount on consolidated real estate taxes is allowed if the total tax is paid in full on or before February 15th. If installments are made, the first payment will consist of one-half of the consolidated tax and the full amount of any special assessment. If the first payment is not paid on or before March 1st, the following schedule is used: March 2nd - 3% penalty; May 1st - 6% penalty; July 1st - 9% penalty; October 15th - 12% penalty to January 1st. The second payment consists of the remaining one-half of the consolidated tax. If the second payment is not paid on or before October 15th, penalty is 6% to January 1st. Simple interest at 12% annum will begin after January 1st. NDCC 57-20-01. A tax lien will be put on your property if the current year taxes are delinquent on November 1st, adding a cost of $1.00 per parcel. NDCC 57-20-26 Three year delinquent taxes will incur an additional charge of $50 per parcel on May 1st. NDCC57-28-01 No refund is given for tax or fee if an overpayment amount is $5.00 or less. NDCC 11-10-29
Need help with past due property taxes?
Homeowners: breathe a sigh of relief. Apply to see if you qualify for ND Help for Homeowners for assistance with past due mortgages, utilities, property taxes, or other related property expenses.
For more information, click here, or go to helpishere.nd.gov