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Updated 2025 Tax Year

Cass County
Property Tax Guide

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

8 Official Sources
8 min read
Quick Facts
Tax Rate
0.44% to 0.79% for residential (varies by taxing district location)
Exemptions
4+ Available
Section 1

How Property Tax Works

Cass County, North Dakota operates under a property tax system that funds essential local services including schools, emergency services, road maintenance, and county government operations. Property taxes are calculated based on the assessed value of your property multiplied by the applicable mill levy rate, which varies significantly by location within the county due to different combinations of school districts, park districts, and other special taxing jurisdictions.

The effective tax rates in Cass County typically range from approximately 0.44% to 0.79% of market value for residential properties, though this can vary based on your specific location and the special taxing districts that serve your area. Commercial and industrial properties face higher rates, with the 2025 state general property tax rate reaching 28.857% for these property types. All property owners should verify their specific tax obligations through the Cass County Assessor's office, as rates are determined by the unique combination of taxing districts that serve each parcel.

Section 2

What Makes Up Your Tax Bill

ComponentRate RangeDescription
County GeneralVariesCounty operations and services
School DistrictVariesLocal school district funding
State General28.857% (Commercial/Industrial)State-mandated levy for commercial properties
Special DistrictsVariesPark districts, fire districts, water districts
City/TownshipVariesMunicipal services where applicable

Note: These rates apply to the 2025 levy year. Actual tax rates vary significantly by location within Cass County based on which school district, park district, fire district, and other special taxing jurisdictions serve your property. Contact the Cass County Assessor at https://www.casscountynd.gov/departments/assessor for your specific mill levy rate based on your property's location and taxing district combination.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Cass 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 Cass County are triggered by specific events that change a property's assessed value during the tax year. The most common triggers include ownership changes, new construction completion, major improvements or additions, and changes in property use classification. When these events occur, the county assessor may issue a supplemental assessment to capture the change in value for the current tax year.

The supplemental tax is calculated by determining the difference between the new assessed value and the original assessed value, then applying the applicable mill levy rate to that difference. The tax is prorated based on the number of months remaining in the tax year from the date the change occurred. For example, if a $100,000 addition is completed in July and the applicable mill levy rate is 150 mills, the supplemental tax would be approximately $750 ($100,000 × 0.150 × 6/12 months = $750) for the remaining six months of that tax year.

Example Calculation

$300,000 Home Example:

  • Market Value: $300,000
  • Assessed Value: $300,000
  • Less: Homestead Credit (estimated): -$3,000
  • Net Taxable Value: $297,000
  • Tax Rate: 0.62% (effective rate example)
  • Annual Tax: $1,841
  • Monthly Escrow: $153

$600,000 Home Example:

  • Market Value: $600,000
  • Assessed Value: $600,000
  • Less: Homestead Credit (estimated): -$3,000
  • Net Taxable Value: $597,000
  • Tax Rate: 0.44% (effective rate example)
  • Annual Tax: $2,627
  • Monthly Escrow: $219

$1,000,000 Home Example:

  • Market Value: $1,000,000
  • Assessed Value: $1,000,000
  • Less: Homestead Credit (estimated): -$3,000
  • Net Taxable Value: $997,000
  • Tax Rate: 0.79% (effective rate example)
  • Annual Tax: $7,876
  • Monthly Escrow: $656

Note: Tax credits shown require application and are not automatic. Actual rates vary by specific location within Cass County based on taxing district combinations.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Cass County require borrowers to establish an escrow account for property tax payments, especially when the loan-to-value ratio exceeds 80%. Your lender collects monthly escrow payments as part of your mortgage payment and remits the annual property taxes directly to Cass County on your behalf. Lenders typically collect 1/12th of the estimated annual tax bill each month, plus an additional cushion amount as allowed by federal regulations.

Property tax payments in Cass County are due in two installments: the first by March 1st and the second by October 15th (or the next business day if these dates fall on weekends). Your lender will typically pay both installments on time to avoid penalties. You can verify that your taxes have been paid and view your tax statement online through the Cass County Auditor's website at https://www.casscountynd.gov/departments/auditor. If you have questions about your escrow account balance or payments, contact your mortgage servicer directly, as they handle all escrow account management and disbursements.

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 property taxes due in Cass County? A: For the 2025 tax year, property taxes are due in two installments: first installment by March 1st and second installment by October 15th. If these dates fall on weekends, payment is due the next business day. Taxes can be paid through February 17, 2026.

Q: What tax credits are available and do I need to apply? A: Cass County offers Homestead Credit and Veteran's Credit to reduce your tax bill. Both require application and are NOT automatic. Contact the Cass County Assessor at https://www.casscountynd.gov/departments/assessor for application forms and deadlines.

Q: How does the Homestead Credit work? A: The Homestead Credit caps annual assessment increases rather than reducing market value. This credit must be filed annually and helps limit how much your assessed value can increase year-over-year, providing tax relief for qualifying homeowners.

Q: When are properties reassessed? A: Contact the Cass County Assessor's office for the current assessment schedule and your property's next assessment date. Assessment timing can vary based on property type and location within the county.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Cass County Board of Equalization. Contact the Assessor's office at https://www.casscountynd.gov/departments/assessor for appeal forms, deadlines, and procedures specific to your assessment year.

Q: What are the penalties for late payment? A: Late payment penalties and interest charges apply to overdue property taxes. Contact the Cass County Auditor for current penalty rates and payment options for delinquent taxes.

Q: Can I pay my property taxes online? A: Yes, online payment options are available through the Cass County Auditor's website at https://www.casscountynd.gov/departments/auditor. Check the site for accepted payment methods and any associated convenience fees.

Q: Why do tax rates vary within Cass County? A: Tax rates vary based on the combination of special taxing districts serving your property, including school districts, park districts, fire districts, and municipal boundaries. Each property's total mill levy reflects the sum of all applicable district rates.

Q: What discretionary exemptions are available? A: Cass County offers discretionary exemptions including economic expansion incentives and new home exemptions. These require application and approval. Contact the Assessor's office for eligibility requirements and application procedures.

Q: How are commercial and industrial properties taxed differently? A: Commercial and industrial properties face higher tax rates, with the 2025 state general property tax rate of 28.857% applying to these property types. Contact the Assessor's office for complete commercial/industrial tax rate information.

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