Property Tax Deadlines

Medium

2022

The State Board of Equalization (SBOE) meets the first Thursday of the month. For more information, see State Board of Equalization

January

  • Property Tax Division will begin accepting uploads for 2022 Sales Ratio Study (2021 real estate sales).

January 1

  • Important Note: Since January 1 is on a Saturday any return, tax payment, or other required action is not due until January 3.
  • 2021 Real estate tax is due and payable to county treasurer. (N.D.C.C. §57-20-01)
  • An annexation is effective for the purpose of general taxation on and after the first day of the next January. (N.D.C.C. §40-51.2-06)
  • Assessment date for centrally assessed railroad, airline, and utility property. (N.D.C.C. §57-06-05)
  • County Auditors to provide each public utility company an accurate map of the county showing boundaries of each taxing district within the county. (N.D.C.C. 57-06-21(1))
  • 2021 electric generation, distribution, and transmission tax are due and payable to Tax Commissioner. (N.D.C.C. §57-06-25)
  • Telecommunications Gross Receipt tax due. (N.D.C.C. §57-34-10(2))

January 10

  • Mobile home tax - 1st installment of 2022 mobile home tax is due. (N.D.C.C. §57-55-03(1))

January 15

  • Railroad companies to send contact information to county auditors. (N.D.C.C. §57-05-07)

January 18

January 20

  • Mobile home abstract - Due date for submission of mobile home abstracts by counties to Tax Commissioner. (Mobile Home taxes LEVIED 01-01-2021 through 12-31-2021)

February 1

  • Due date for submission of application for Homestead Property Tax Credit, optional special assessments credit and the Disabled Veteran's Property Tax Credit. (File with local assessor).
  • Assessment date of real property. N.D.C.C. §57-02-11)
  • County Auditors to provide to each electric distribution, generation, and transmission tax company an accurate map of the county showing boundaries of each taxing district within the county. (N.D.C.C. §57-33.2-06(1))
  • County Auditors shall mail to each railroad corporation an accurate map of assessment districts. (N.D.C.C. §57-05-06)
  • County Tax Director provides schedule of modifiers, approved for use by the State Supervisor of Assessments, to the assessors within the county. (N.D.C.C. §57-02-27.2(9))

February 15

  • County Auditor shall appoint an assessor for townships for which an assessor is elected but fails or refuses to qualify the duties of the office, or if the board of township supervisors and board of county commissioners have not contracted for or appointed an assessor.
  • Mobile home tax - Last day to pay 2022 mobile home tax in full and receive 5% discount. (N.D.C.C. §57-20-09)
  • Last day to pay 2021 real estate tax in full and receive a 5% discount. (N.D.C.C. §57-20-09)
  • Centrally assessed companies to provide detailed listing of property located within each district of each county. (N.D.C.C. §57-06-21(2))

February 28

  • Mobile home tax - Last day to pay 1st installment of 2022 mobile home tax without penalty (penalties are imposed on March 1, April 1, May 1, and June 1 on any amount outstanding on those dates). (N.D.C.C. §57-55-03(2))

March

  • By March 1 – City auditor shall cause to be published in the official newspaper the financial statement for the preceding year showing the receipts and disbursements on account of each fund. (N.D.C.C. §40-16-05)
  • By March 1 – A fire department or district receiving insurance tax distribution funds shall file an annual report with the state fire marshal. (N.D.C.C. §18-04-02)
  • By or on March 1 – City auditor submits to the governing board an annual financial statement showing revenues, expenditures, transfers, and fund balances of the city for the year ended December 31. (N.D.C.C. §40-16-04)
  • By March 31 – An annual report on transportation project funding and expenditures shall be submitted to the tax commissioner within 90 days of the close of the calendar year. (N.D.C.C. §54-27-26)

March 1

  • Homestead Property Tax Credit - Due date for submission of certification of homestead tax credit for homeowners and homestead tax credit for special assessment installment by counties to Tax Commissioner. (N.D.C.C. §57-02-08.2(1))
  • Disabled Veterans Property Tax Credit - Due date for submission of certification of disabled veterans tax credit by counties to Tax Commissioner. (NDCC §57-02-08.8(8))
  • Last day to pay 1st installment of 2021 real estate tax and total special assessments without penalty (penalties are imposed on March 2, May 1, July 1, and October 15 on any amount outstanding on those dates). (N.D.C.C. §57-20-01)
  • Last day to pay electric generation, distribution, and transmission tax before penalty. (N.D.C.C. §57-33.2-08)
  • Notices mailed to property owners if true and full value is proposed to increase by $3,000 or more and 10% or more from previous year (at least 15 days prior to meeting of local board of equalization). (N.D.C.C. §57-02-53)

March 31

  • Last day to accept 2021 real estate sales for the 2022 Sales Ratio Study.
  • Assessors’ duties completed for the current tax year.

April

  • Before April 1 – each political subdivision that granted a business incentive during the previous calendar year shall prepare an annual political subdivision grantor report. (N.D.C.C. §54-60.1-08(2))
  • Township Board of Equalization - Annual meeting (This date is subject to change by the Board. Contact the county auditor or township supervisors to confirm date and time.) (N.D.C.C. §57-09-01(1))
  • City Board of Equalization - Annual meeting (This date is subject to change by the Board. Contact the city auditor to confirm date and time.) (N.D.C.C. §57-11-01(1))

April 1

  • Tax levy data report showing property tax increase by taxing district provided by Tax Commissioner to Legislative Management.

April 15

  • Each electric distribution, generation, and transmission company to file report of property location to county auditors. (N.D.C.C. §57-33.2-06)

May

  • Assessor certification classes held.

May 1

  • Annual reports of public utility companies filed with the Office of State Tax Commissioner. (N.D.C.C. §57-06-06)
  • Annual reports of railroad filed with the Office of State Tax Commissioner. (N.D.C.C. §57-05-08)
  • If company fails to report as required, the Office of State Tax Commissioner shall add 20% to assessed value of property. (N.D.C.C. §57-06-09)
  • Last day to pay 2021 air transportation company tax without penalty. (N.D.C.C. §57-32-03)

May 31

Due date for submission of application for Renter's Refund. (N.D.C.C. §57-02-08.1(2)(d))

June

  • County Board of Equalization - Annual meeting (The County Board of Equalization meets annually during the first 10 days of June. Contact the county auditor for the date and time.) (N.D.C.C. §57-12-01)

June 1

  • Homestead Property Tax Credit - Due date for Tax Commissioner's certification of homestead tax credit for homeowners to State Treasurer for payment to counties and state medical center fund. (N.D.C.C. §57-02-08.2(2))
  • Disabled Veteran's Property Tax Credit - Due date for Tax Commissioner's Certification of disabled veterans tax credit to State Treasurer for payment to counties and state medical center fund. (N.D.C.C. §57-02-08.8(9))
  • Mobile home tax - 2nd installment of 2022 mobile home tax is due. (N.D.C.C. §57-55-03(2))
  • If company fails to report as required, State Board shall add additional 10% to assessed value of property. (N.D.C.C. §57-06-09)
  • Annual reports of electric generation, distribution, and transmission companies are due. (N.D.C.C. §57-33.2)

June 15

  • Tax Commissioner completes tentative valuation of operative property of public utilities, railroads, and airlines. (N.D.C.C. §57-06-11)

June 30

  • Abstract of assessments (Property Tax) - Due date for submission of abstract of assessments, supplemental abstracts, State Game & Fish abstracts, National Guard abstracts, Board of University & School Land Abstracts, certain exempt real property abstracts, Farmland or Ranch Land owned by Nonprofit Organizations for Conservation Purposes abstracts, Workforce Safety and Insurance abstracts, and Land Acquired for the Devils Lake project by the State Water Commission abstracts to the Office of State Tax Commissioner.
  • Mobile home tax - Last day to pay 2nd installment of 2022 mobile home tax with penalty (penalties are imposed on July 1, August 1, September 1, and October 1 on any amount outstanding on those dates). (N.D.C.C. §57-55-03(2))

July 15

  • Vacant Lot worksheet due.

August 10

  • Preliminary budgets. (N.D.C.C. §57-15-02.2(1))
  • Taxing districts forward to the county auditor preliminary budgets and notice of the date, time, and location of the public hearing on their property tax levy.

August 20

  • On or before August 20 the city auditor notifies the county auditor of any special assessments which were made in the city in addition to those reported in the previous years. (N.D.C.C. §40-24-12)

August 31

  • County treasurer provides to the owner of each parcel of taxable property with a property tax amount of $100 or more, a written notice containing information regarding the district budget, true and full value of the owner’s property, and changes in estimated tax and tax levies. (NDCC §57-15-0.2(2))

August/September

  • Municipalities anticipating levying less than $100,000 publish statement of budget hearing not less than 6 days prior to the budget hearing. (N.D.C.C. §57-15-02.2)

September 7

  • Earliest date for budget hearings for taxing districts. (NDCC §57-02.2(1))

September 20

  • The county auditor shall return the assessment rolls to the city auditor. (NDCC §40-24-12)

October

  • The Tax Commissioner may select counties to be reviewed for implementation and use of the soil type or soil classification data. (N.D.C.C. §57-02-27.2(10))

October 7

  • Latest date for taxing districts to hold budget hearings and adopt final budgets and tax levies.

October 10

  • Taxing districts send to county auditor copies of final budgets and tax levies. (N.D.C.C. §57-15-31.1)
  • County commission determines the amount of taxes to be levied for county purposes (must be determined by a date in October established by resolution or ordinance of the commission).

October 15

  • Last day to pay 2nd installment of 2021 real estate tax without penalty. (N.D.C.C. §57-20-01)

November

  • Assessor certification classes

November 3

  • Property tax: Abatement - Due date for submission of application of 2020 property tax (payable in 2021) (N.D.C.C. §57-23-04(1))

December

  • State Supervisor of Assessments requests list of agricultural land modifiers and directions for use from county tax directors, for prior approval for the next assessment year. (N.D.C.C. §57-02-27.2(9))
  • SBOE sets tolerance level for purpose of February 1 assessment date.

December 10

  • County auditor delivers tax year property tax list to county treasurer. (N.D.C.C. §57-20-06)

December 26

  • County treasurer mails property tax statements to property owners. (N.D.C.C. §57-20-07.1)

December 31

  • Abstract of tax list - Due date for county certification of abstract of tax list to the Office of State Tax Commissioner. (N.D.C.C. §57-20-04(1))
  • Tax levy data submitted to the Office of State Tax Commissioner. (N.D.C.C. §57-20-04(2))