How Property Tax Works
Bottineau County, located in north-central North Dakota, operates a property tax system that serves as the primary funding mechanism for essential local services including schools, county government operations, emergency services, and infrastructure maintenance. Property taxes in Bottineau County are assessed annually based on the estimated market value of real property as of February 1st each year, with the county assessor responsible for determining property valuations.
The effective property tax rate in Bottineau County varies significantly depending on your specific location within the county due to overlapping special taxing districts such as school districts, park districts, water districts, and other local improvement districts. While North Dakota maintains a base assessment rate of approximately 1% of market value, the total tax burden can range from 1.5% to over 2.5% of assessed value when all local levies are combined. Property owners should note that tax rates are set annually by local governing bodies, and your exact rate depends on which combination of taxing districts your property falls within.