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Updated 2025 Tax Year

Billings County
Property Tax Guide

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

10 Official Sources
8 min read
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Quick Facts
Tax Rate
$8.36 per $1,000 assessed value (base rate, varies by special districts)
Exemptions
4+ Available
Section 1

How Property Tax Works

Billings County, North Dakota operates under the state's property tax system, which serves as the primary funding mechanism for essential local services including schools, roads, emergency services, and county operations. Property taxes in Billings County are assessed annually based on the property's assessed valuation, with the 2025 tax rate set at $8.36 per thousand dollars of assessed valuation.

The effective tax rate in Billings County can vary depending on your property's location within special taxing districts, such as school districts, fire protection districts, or other local service areas. While the base county rate provides a foundation, additional levies from these special districts may apply to your property, making it important to understand which districts serve your specific address. North Dakota assesses properties at their full market value without a statewide assessment cap, though various tax credit programs are available to qualifying homeowners who apply for them.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $1,000)Description
Base County Levy$8.36FY 2025-2026 combined rate for county services
School DistrictVariesAdditional levy based on specific school district
Special DistrictsVariesFire protection, ambulance, or other local services
Total Effective Rate$8.36+Base rate plus applicable district levies

Note: The $8.36 rate represents the base levy for FY 2025-2026. Your actual tax rate will be higher if your property is located within special taxing districts such as school districts or fire protection districts. Contact the Billings County Assessor's office to determine the complete tax rate applicable to your specific property location.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Billings 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 property taxes in Billings County are additional tax bills issued when there is a change in property ownership, new construction, or other improvements that increase the assessed value mid-year. These supplemental taxes cover the period from the date of the value change through June 30th (the end of the fiscal year).

For example, if you purchase a newly constructed home in January that wasn't on the previous year's tax roll, you would receive a supplemental tax bill covering January through June 30th based on the property's assessed value. Supplemental tax bills are issued separately from your regular annual property tax bill and never replace the standard secured property tax bill. The supplemental tax is calculated by applying the current tax rate to the additional assessed value for the remaining portion of the fiscal year.

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Homestead Credit Applied: -$1,600 (if qualified and applied)
  • Net Taxable Value: $298,400
  • Annual Tax ($8.36 base rate): $2,495
  • Monthly Escrow: $208

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Homestead Credit Applied: -$1,600 (if qualified and applied)
  • Net Taxable Value: $598,400
  • Annual Tax ($8.36 base rate): $5,003
  • Monthly Escrow: $417

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Homestead Credit Applied: -$1,600 (if qualified and applied)
  • Net Taxable Value: $998,400
  • Annual Tax ($8.36 base rate): $8,347
  • Monthly Escrow: $696

Note: These calculations use the base tax rate only. Additional special district taxes will increase these amounts. The Homestead Property Tax Credit requires annual application and is not automatic.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Billings County require borrowers to maintain an escrow account for property tax payments, especially when the loan-to-value ratio exceeds 80%. Your lender collects monthly escrow payments equal to 1/12th of your estimated annual property tax bill, plus a cushion typically equal to two months of payments.

Property taxes in Billings County are typically due by April 1st, and your lender will make the payment directly to the county treasurer from your escrow account before this deadline. Lenders conduct annual escrow analyses to ensure adequate funds are collected, and you'll receive notification if your monthly escrow payment needs adjustment. You can verify that your lender has made the tax payment by checking with the Billings County Treasurer's office or reviewing your annual escrow statement. If you pay your own taxes without escrow, ensure payment reaches the county by the April 1st deadline to avoid penalties and interest charges.

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Section 6

Frequently Asked Questions

Q: When are property taxes due in Billings County for the current fiscal year? A: Property taxes are due by April 1, 2026 for the FY 2025-2026 tax year.

Q: What tax credits are available and do I need to apply? A: The primary credit is the Homestead Property Tax Credit, providing up to $1,600 in tax reduction. This credit requires annual application and is NOT automatic. The application deadline is April 1, 2026.

Q: How does the Homestead Property Tax Credit work? A: The Homestead Credit provides up to $1,600 directly against your property tax bill and may also include provisions that limit annual assessment increases. You must apply annually by April 1st - it is not automatically applied to your account.

Q: Can I pay my property taxes online? A: Contact the Billings County Treasurer's office directly to inquire about online payment options and accepted payment methods.

Q: What happens if I pay my property taxes late? A: Late payments after April 1st will incur penalties and interest charges. Contact the County Treasurer's office for specific penalty rates and procedures.

Q: How often are properties reassessed in Billings County? A: Contact the Billings County Assessor's office for information about the county's assessment schedule and revaluation cycle.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Billings County Board of Equalization. Contact the County Assessor's office for appeal forms, deadlines, and procedures.

Q: Why might my tax bill be different from my neighbor's on a similar home? A: Tax bills can vary due to different assessed values, eligibility for tax credits, and location within different special taxing districts (school districts, fire districts, etc.) that have varying levy rates.

Q: What if I receive a supplemental tax bill? A: Supplemental tax bills are separate from your annual tax bill and cover changes in value or ownership from the change date through June 30th. These are in addition to, not replacements for, your regular annual tax bill.

Q: Where can I get help with property tax questions? A: Contact the Billings County Assessor's office for assessment questions and exemption/credit applications, or the Billings County Treasurer's office for payment and billing questions.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
State
Billings & Collections - Real Estate Tax & Utility Serviceswolfeboronh.us
02
Tax Doc
Property Tax Exemptionsbillingscountynd.gov
03
Tax Doc
LOCAL TAXES BY LOCATION Rates Effective January 1, 2026tax.nd.gov
04
County
Billings County, ND | Official Websitebillingscountynd.gov
05
APPLY NOW for Your $1600 Primary Residence Property ...billingscountynd.gov
06
Tax Doc
Property Tax Abatementsbillingscountynd.gov
07
Credits for North Dakota Homeowners Renters Guidelinebillingscountynd.gov
08
Tax Doc
Supplemental Property Taxesoctreasurer.gov
09
County
Supplemental and Addenda Taxes - finance.saccounty.netfinance.saccounty.gov
10
Tax Doc
Supplemental Property Taxesoctreasurer.gov
All sources verified as of 2025 Tax Year

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