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Updated 2025 Tax Year

Adams County
Property Tax Guide

Everything you need to know about property taxes in Adams County, ND. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
Quick Facts
Tax Rate
Varies by taxing district - typically 1.5-2.5% effective rate depending on school, fire, park and special districts
Exemptions
4+ Available
Section 1

How Property Tax Works

Adams County, North Dakota operates under a property tax system that funds essential local services including schools, county government operations, emergency services, and infrastructure maintenance. Property taxes are the primary source of revenue for these vital community services. The county's property tax system is based on assessed values determined by the county assessor, with tax rates that vary significantly depending on your specific location within the county due to different special taxing districts.

The effective property tax rate in Adams County can vary considerably based on which taxing districts serve your property, including school districts, park districts, fire districts, and other special assessments. Property owners should be aware that tax rates are not uniform throughout the county, and your specific tax bill will depend on the combination of taxing jurisdictions where your property is located. The county assessor determines property values, while various local entities set their individual levy rates that combine to create your total tax rate.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
Total Rate (FY 2024-2025)17.01%Combined rate for commercial/industrial properties
County GeneralVariesCounty operations and services
School DistrictVariesLocal school district operations and bonds
Special DistrictsVariesFire, park, water, and other special districts
City/TownshipVariesMunicipal services (where applicable)

Note: The 17.01% rate shown applies specifically to commercial and industrial properties for the 2024-2025 levy year. Residential property rates may differ. Your actual tax rate depends on which special taxing districts serve your property location. Contact the Adams County Assessor's office at [county phone number] for your specific district combination and applicable rates.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Adams County, property taxes are due in two installments:

Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Adams County are additional property tax bills issued when there are changes to property ownership, new construction, or significant improvements made after the annual assessment date. These taxes cover the difference between what was originally assessed and what should have been assessed for the partial year. Common triggers include new home construction, major renovations, property splits, or changes in property use classification.

Supplemental taxes are calculated by taking the difference between the new assessed value and the original assessed value, multiplying by the applicable tax rate, and prorating for the portion of the tax year remaining. For example, if you complete a $100,000 home addition in January and the tax rate is 15%, you would owe supplemental taxes of approximately $15,000 prorated for the remaining months in that tax year. These bills are typically issued within 60-90 days of the assessor receiving notice of the change.

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Homestead Tax Credit Applied: -$5,400 (estimated, application required)
  • Net Taxable Value: $294,600
  • Tax Rate: 15.0% (estimated residential rate)
  • Annual Tax: $44,190
  • Monthly Escrow: $3,683

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Homestead Tax Credit Applied: -$5,400 (estimated, application required)
  • Net Taxable Value: $594,600
  • Tax Rate: 15.0% (estimated residential rate)
  • Annual Tax: $89,190
  • Monthly Escrow: $7,433

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Homestead Tax Credit Applied: -$5,400 (estimated, application required)
  • Net Taxable Value: $994,600
  • Tax Rate: 15.0% (estimated residential rate)
  • Annual Tax: $149,190
  • Monthly Escrow: $12,433

Note: Tax credits shown require annual application and are not automatic. Actual residential rates may vary from estimates shown. Contact Adams County Assessor for current rates and credit amounts.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Adams County require property tax escrow accounts to ensure timely payment of property taxes. Your lender collects a portion of your estimated annual property tax bill with each monthly mortgage payment and holds these funds in escrow until taxes are due. Lenders typically collect 1/12 of your annual tax bill each month, plus a cushion amount allowed by federal law.

Property tax bills in Adams County are typically sent to your mortgage servicer if you have an escrow account. The first half payment is due September 1st, with the option to pay in full or split into two installments. Your lender will make these payments on your behalf using funds from your escrow account. If your actual tax bill differs significantly from the escrowed amount, your lender will adjust your monthly escrow payment and may require you to make up any shortage. You can request an escrow analysis from your lender annually to review the account activity and upcoming payment adjustments.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are Adams County property taxes due for FY 2024-2025? A: The first half payment is due September 1st, with full payment due by September 1st or split into two installments. Taxes become delinquent after October 1st.

Q: What homestead tax credit is available and do I need to apply? A: North Dakota offers a homestead tax credit that limits annual assessment increases rather than reducing market value. This credit requires annual application with the county assessor and is not automatic. Contact the Adams County Assessor's office for current application deadlines and credit amounts.

Q: Are there other tax credits I should know about? A: Additional credits may be available for seniors, disabled veterans, or disabled persons. All credits require separate applications and have specific eligibility requirements and deadlines. Contact the county assessor for a complete list and application forms.

Q: How often are properties reassessed in Adams County? A: North Dakota requires annual assessment updates, but full reappraisals typically occur on a cyclical basis. The county assessor reviews property values annually and may adjust them based on market conditions and property changes.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the county assessor within specified deadlines after receiving your assessment notice. If not resolved, appeals can be taken to the county board of equalization and potentially to state tax court.

Q: What are the penalties for late property tax payments? A: Penalties and interest accrue on delinquent property taxes after October 1st. Contact the Adams County Treasurer's office for current penalty rates and payment options for delinquent accounts.

Q: Can I pay my property taxes online? A: Check with the Adams County Treasurer's office for available online payment options and accepted payment methods for property tax bills.

Q: Why do property tax rates vary within Adams County? A: Tax rates differ based on which special districts serve your property, including school districts, fire districts, park districts, and other local service areas. Each district sets its own levy rate, creating different total rates throughout the county.

Q: What if I disagree with special district taxes on my bill? A: Special district taxes are set by each individual district's governing board. Contact the specific district directly to understand their services and levy decisions, or attend their public budget meetings to voice concerns.

Q: How do mobile home taxes work in Adams County? A: Mobile homes may be subject to property taxes depending on their classification and foundation type. The county has specific deadlines for mobile home abstract submissions, so contact the assessor's office for mobile home tax requirements.

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