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Updated 2025 Tax Year

Divide County
Property Tax Guide

Everything you need to know about property taxes in Divide 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
14.653 mills (1.47% of assessed value), varies by taxing district
Exemptions
4+ Available
Section 1

How Property Tax Works

Divide County, North Dakota operates under a mill levy property tax system that funds essential county services including road maintenance, law enforcement, emergency services, and administrative operations. Property taxes are the primary source of local government revenue, with the county levy rate set at 14.653 mills for the current tax year. This represents approximately 1.47% of assessed value, though your actual effective rate will vary depending on your specific location within the county due to overlapping special taxing districts such as school districts, park districts, and other local service areas.

Property taxes in Divide County are assessed on the full market value of real property as of February 1st each year. Unlike some states, North Dakota does not impose an assessment cap, meaning your assessed value can increase to reflect full market appreciation. However, various tax credits are available to qualifying property owners that can significantly reduce your tax burden, though these require annual application and are not automatically applied to your tax bill.

Section 2

What Makes Up Your Tax Bill

ComponentRate (Mills)Description
County General Levy14.653Core county services, administration, law enforcement
School DistrictVariesK-12 education (rates vary by school district within county)
Township/CityVariesMunicipal services where applicable
Special DistrictsVariesFire protection, ambulance, park districts as applicable
Total Estimated Range25-35 millsFinal rate depends on location and special districts

Note: These rates apply to the 2025 levy year. Your actual total mill rate will depend on your specific location within Divide County and which special taxing districts serve your property. Contact the Divide County Assessor's office at (701) 965-6352 for your exact mill levy breakdown.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Divide 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 Divide County are additional property tax assessments that occur when there are changes to your property's assessed value during the tax year. The most common triggers include new construction completion, major improvements or additions, ownership transfers that reveal underassessment, or corrections to assessment errors. When supplemental taxes are levied, they are calculated by applying the current mill rate to the change in assessed value, prorated for the portion of the tax year remaining.

For example, if you complete a $50,000 home addition in August and your total mill rate is 30 mills, your supplemental tax would be approximately $1,500 ($50,000 × 0.030) prorated for 5 months of the tax year, resulting in a supplemental bill of about $625. Supplemental tax bills are typically issued within 30-60 days of the assessment change and have separate due dates from your regular property tax installments.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value: $300,000 (100% of market value)
  • Less: Homestead Credit (if applied for): $0 (credit amount varies by income)
  • Net Taxable Value: $300,000
  • Annual Tax (@ 30 mills): $9,000
  • Monthly Escrow: $750

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value: $600,000
  • Less: Property Tax Credits (application required): -$500
  • Net Taxable Value: $599,500
  • Annual Tax (@ 28 mills): $16,786
  • Monthly Escrow: $1,399

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value: $1,000,000
  • Less: Available Tax Credits (must apply): -$1,000
  • Net Taxable Value: $999,000
  • Annual Tax (@ 32 mills): $31,968
  • Monthly Escrow: $2,664

Note: Credit amounts shown are examples. Actual credits vary by qualification and require annual application by February 1st.

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Section 5

Escrow & Property Taxes

If you have a mortgage on your Divide County property, your lender will likely require an escrow account to collect and pay your property taxes. Your monthly mortgage payment includes principal, interest, and an escrow portion that covers property taxes and insurance. Lenders typically collect 1/12th of your annual property tax bill each month, plus a small cushion to account for potential increases.

Property tax payments are made semiannually in Divide County, with the first half due by May 15th and the second half due by October 15th. Your mortgage servicer will pay these installments directly from your escrow account. Each year, your lender must provide an escrow analysis showing how your payments were used and any adjustments needed for the coming year. If property taxes increase due to reassessment or mill levy changes, your monthly escrow payment may increase accordingly. You can verify that taxes are being paid correctly by checking with the Divide County Treasurer's office or accessing online payment records.

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 Divide County for the current fiscal year? A: Property taxes are due semiannually - first half by May 15th and second half by October 15th. Late payments incur penalties and interest charges.

Q: What tax credits are available and how do I apply? A: North Dakota offers several property tax credits including homestead credits for qualifying homeowners. All credits require annual application to the County Assessor by February 1st. Applications are NOT automatic and must be renewed each year to maintain eligibility.

Q: How does the homestead credit work? A: The homestead credit helps limit assessment increases rather than reducing market value directly. It caps the annual increase in taxable value for qualifying owner-occupied homes. You must apply annually by February 1st to maintain this benefit.

Q: When are properties assessed and how can I appeal? A: Properties are assessed annually as of February 1st. If you disagree with your assessment, you can appeal to the County Board of Equalization. Appeals must typically be filed by April 15th following the assessment notice.

Q: What happens if I pay my property taxes late? A: Late payments incur penalties starting at 5% for the first month, with additional penalties and interest accruing monthly. After extended delinquency, properties may be subject to tax deed proceedings.

Q: Can I pay my property taxes online? A: Contact the Divide County Treasurer's office at (701) 965-6358 to inquire about online payment options and accepted payment methods.

Q: Why do property tax rates vary within Divide County? A: Your total mill rate depends on which special taxing districts serve your property, such as school districts, fire districts, and townships. Rural properties may have different rates than those within city limits.

Q: How do special district taxes affect my bill? A: Special districts for services like schools, fire protection, and ambulance service add their own mill levies to the county rate. Your location determines which districts apply to your property, creating variation in total tax rates across the county.

Verified Sources

Backed by 10 Official Government Sources

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

01
Tax Doc
Tax Commissioner Releases Third Quarter 2025 Taxable ...tax.nd.gov
02
Form 40 2025tax.nd.gov
03
Tax Doc
Property Tax Informationtellercounty.gov
04
County
Property Taxes | Cass County, NDcasscountynd.gov
05
State
Understanding Your Property Tax Statementcasscountynd.gov
06
Tax Doc
Property Tax Exemptions & Creditstax.nd.gov
07
Tax Doc
2023 SENATE FINANCE AND TAXATION SB 2177ndlegis.gov
08
Tax Doc
NCSL Report: A Guide to Property Taxes: Property Tax Reliefscstatehouse.gov
09
County
- Financial Statements - Divide (Divide County AUD [12/31/ ...portalapps.nd.gov
10
Tax Doc
Search Tax Distributionapps.nd.gov
All sources verified as of 2025 Tax Year

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