How Property Tax Works
Bowman County, North Dakota operates under the state's property tax system to fund essential local services including schools, roads, emergency services, and county government operations. Property taxes are the primary source of revenue for these vital community services. The county follows North Dakota's assessment practices where property is typically assessed at market value, with various tax credits available to qualifying homeowners.
Property tax rates in Bowman County vary by location within the county due to different combinations of special taxing districts, including school districts, fire districts, and other local service areas. The effective tax rate for most properties ranges around the state average of approximately 1% of assessed value, though your specific rate depends on which taxing districts serve your property. Bowman County's certified tax rate for 2025 was 18.7193 mills, but individual property owners may pay different effective rates based on their local taxing districts and any applicable tax credits.