North Dakota average mill rates by county

What the figures are

This page reproduces the Office of State Tax Commissioner's average mill rate for each county, with the ad valorem taxes and taxable value it is built from. The average is all taxes levied in the county (county, cities, townships, schools and other districts together) divided by the county's taxable value, so it is a weighted county average, not the levy on any one bill. Period: taxes levied in 2025 and payable in 2026, from the Office of State Tax Commissioner's 2025 Property Tax Statistical Report, Table 8.

Average mill rate. Table 8's columns are "Ad Valorem Taxes", "Taxable Value" and "Average Mill Rate". The table prints no definition; on all 53 counties the printed figure equals taxes ÷ taxable value × 1,000 cut (not rounded) to one decimal, and the Totals row is the same quotient rounded to two decimals. (Checked on every row)

Taxable value. Mills apply to taxable value, which in North Dakota is a fraction of market value. That fraction was not read from a statute for this page, so the rate is not applied to a market value here. (Table 8 column heading)

• A county average mixes every taxing district and class of property in the county; the rate on a bill depends on the city or township, school district and other districts a property sits in.
• The 53 county taxable values add up to $6,375,693,650; the printed Totals row says $6,375,693,652, $2 more, and Table 1's grand total is $6,375,693,648. They are shown as printed.
• Low averages in the western oil counties (Mountrail, McKenzie, Billings, Dunn) come from large taxable values there; they are shown as printed.

All 53 counties, 2025

Ranked by average mill rate (dollars of tax per $1,000 of taxable value), highest first; 1 county shown as printed but not ranked (†) follow. Click a heading to sort.

Rows shown as printed but checked

Every row is shown exactly as the source prints it. This one failed one of this page's checks, so it is marked † and left out of rankings, medians and the drawings; it was not changed.

• Richland: Table 1 prints its taxable valuation as 124,437,610 and Table 8 as 124,437,613, $3 apart. Its rate is shown as printed but not ranked.

Mills apply to taxable value, and the share of market value that is taxable was not read from a statute for this page, so no example bill is computed.

How to appeal an assessment in North Dakota

1. Appeal to the local equalization board of the taxing district (the township or city board): the board's own meeting date; North Dakota Century Code section 57-13-04(3)(a) makes this appeal a condition of any later reduction. (source)
2. Appeal to the county board of equalization of the county where the property is assessed: the county board's meeting date; also required by section 57-13-04(3)(a) before the State Board can reduce an assessment. (source)
3. Appeal to the State Board of Equalization: the board meets annually on the second Tuesday in August to equalize assessments (section 57-13-03); the chapter sets no filing deadline for an owner's appeal. (source)

Read from chapter 57-13 of the North Dakota Century Code. The meeting dates of the township, city and county boards are in other chapters, which could not be read for this page. Sources: North Dakota Century Code chapter 57-13, State Board of Equalization (sections 57-13-03 and 57-13-04), read October 27, 2026. The official notice and the body hearing the appeal govern the dates; this is not legal advice.

Questions

Other states

Town-by-town rates: New Hampshire, Connecticut, Rhode Island, New Jersey, Maine and Massachusetts. County or district figures, by census region: Northeast: New York, Vermont; Midwest: Illinois, Indiana, Iowa, Kansas, Michigan, Nebraska, Ohio, South Dakota, Wisconsin; South: Alabama, Arkansas, Delaware, District of Columbia, Florida, Georgia, Kentucky, Louisiana, Maryland, Mississippi, North Carolina, Oklahoma, Tennessee, Texas, Virginia, West Virginia; West: Alaska, Arizona, California, Colorado, Hawaii, Idaho, Montana, Nevada, New Mexico, Oregon, Utah, Washington, Wyoming. The states page compares them; the assessed-versus-market-value guide explains why a rate alone does not fix a bill.

Source: North Dakota Office of State Tax Commissioner, 2025 Property Tax Statistical Report, Table 8: Average Mill by County - 2025 (Ad valorem taxes, taxable value and average mill rate for the 53 counties and the state, taxes levied in 2025 (p. 21), with Table 1's taxable valuation (p. 3) as a cross-check; read twice, both reads identical). Checks: the table was read twice, independently, and both reads agreed on all 54 rows; ad valorem taxes ÷ taxable value × 1,000, cut to one decimal, gives the printed average mill rate for all 53 counties, and the Totals row rounded to two decimals; the county ad valorem taxes add up exactly to the printed total; Table 1's taxable valuation equals Table 8's for 52 counties; Richland differs by $3 and is flagged; counties outside three interquartile ranges of the others are flagged; no two neighbouring rows repeat the same figures. Last checked October 27, 2026. See the methodology. Figures are reproduced from the official publication; the county, town or state office that issues the bill governs. Not tax or legal advice.