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Updated 2025 Tax Year

Emmons County
Property Tax Guide

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

7 Official Sources
8 min read
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Quick Facts
Tax Rate
Approximately 1% of assessed value base rate, varies by taxing district combination
Exemptions
4+ Available
Section 1

How Property Tax Works

Emmons County, North Dakota operates on a property tax system that funds essential local services including schools, roads, law enforcement, and county administration. Property taxes are calculated based on the assessed value of real estate and personal property, with the county following North Dakota's state-wide assessment practices. The effective tax rate in Emmons County typically ranges around 1% of assessed value, though this can vary significantly based on your specific location within the county.

Your actual property tax rate depends on multiple taxing jurisdictions that may include the county general fund, school districts, townships, and special assessment districts for services like fire protection or water management. These overlapping taxing authorities mean that two properties of similar value in different parts of Emmons County may have different total tax bills. The North Dakota Office of State Tax Commissioner works with local officials to determine annual rates, which are finalized each year based on budget requirements and assessed valuations.

Section 2

What Makes Up Your Tax Bill

The 2025 property tax rates for Emmons County are determined annually by local taxing authorities and have not yet been finalized. Based on historical patterns, property owners can expect rates similar to the following structure:

ComponentEstimated RateDescription
County General15-25 millsCounty operations, roads, services
School District40-60 millsLocal school district operations
Township5-15 millsTownship roads and services
Special Districts5-20 millsFire, water, or other special services
Total Range65-120 millsVaries by location within county

Note: One mill equals $1 per $1,000 of assessed value. Actual rates for the 2025 levy year will be available from the North Dakota Office of State Tax Commissioner and Emmons County Auditor once budgets are finalized. Your specific rate depends on which taxing districts serve your property location.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Emmons 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 Emmons County are additional tax assessments that occur when property changes ownership, undergoes new construction, or experiences significant improvements during the tax year. These supplemental bills ensure that property taxes are collected on the current assessed value rather than the previous year's lower valuation.

Common triggers for supplemental taxes include purchasing a home, completing major renovations, adding structures like garages or decks, or converting property use. The supplemental amount is calculated by taking the difference between the new assessed value and the previous assessed value, multiplying by the current tax rate, and prorating for the remaining months in the tax year. For example, if you purchase a $400,000 home in July that was previously assessed at $350,000, you would owe supplemental taxes on the $50,000 difference for the remaining six months of the tax year.

Example Calculation

Based on an estimated total tax rate of 90 mills (0.09) for properties within typical Emmons County taxing districts:

Example 1: $300,000 Property

  • Assessed Value: $300,000
  • Homestead Credit Applied: -$5,000 (estimated, requires application)
  • Net Taxable Value: $295,000
  • Annual Tax: $295,000 × 0.09 = $2,655
  • Monthly Escrow: $221

Example 2: $600,000 Property

  • Assessed Value: $600,000
  • Homestead Credit Applied: -$5,000 (estimated, requires application)
  • Net Taxable Value: $595,000
  • Annual Tax: $595,000 × 0.09 = $5,355
  • Monthly Escrow: $446

Example 3: $1,000,000 Property

  • Assessed Value: $1,000,000
  • Homestead Credit Applied: -$5,000 (estimated, requires application)
  • Net Taxable Value: $995,000
  • Annual Tax: $995,000 × 0.09 = $8,955
  • Monthly Escrow: $746

Note: Tax credits shown are estimates and require annual application. Actual rates and available credits should be verified with the Emmons County Assessor.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Emmons County require borrowers to maintain an escrow account for property tax payments. Your lender collects monthly payments equal to one-twelfth of your estimated annual property tax bill, plus a small cushion as allowed by federal regulations. The lender pays your property taxes directly to Emmons County when they become due on December 15th each year.

Lenders perform annual escrow analyses to ensure adequate funds are collected. If property taxes increase due to rising assessments or higher tax rates, your monthly escrow payment will be adjusted accordingly. You'll receive an escrow analysis statement showing any shortage or surplus, with shortages typically spread over 12 months in addition to the new payment amount. Property owners should verify that their lender has paid taxes on time, as you remain ultimately responsible for ensuring payment even when using escrow services.

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 Emmons County property taxes due for 2025? A: Property taxes are due by December 15, 2025, with final payment deadline of December 31, 2025. Contact the Emmons County Auditor for specific payment options and locations.

Q: What tax credits are available and do I need to apply? A: North Dakota offers a Homestead Tax Credit that must be applied for annually with your county assessor. This credit caps the annual increase in your property's assessed value for tax purposes. Other credits may be available for seniors, veterans, or disabled persons. All credits require application and are not automatically applied.

Q: How does the Homestead Credit work? A: The Homestead Credit limits how much your property's assessed value can increase each year for tax purposes, typically to about 10%. It does not reduce your home's market value but caps assessment growth. You must apply annually with the Emmons County Assessor's office.

Q: When are properties reassessed? A: North Dakota requires annual assessment updates, with full reappraisals conducted periodically. The Emmons County Assessor reviews property values each year based on market conditions and property changes.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Emmons County Board of Equalization during their annual meeting period, typically in June. Contact the Emmons County Assessor for specific deadlines and required forms.

Q: What are the penalties for late property tax payments? A: Late payments are subject to penalties and interest as established by North Dakota law. Contact the Emmons County Treasurer for current penalty rates and payment options.

Q: Can I pay property taxes online? A: Check with the Emmons County Treasurer's office for available online payment options and accepted payment methods.

Q: Why did my taxes increase if my assessment stayed the same? A: Tax increases can occur even with stable assessments due to higher mill levies imposed by the county, school district, or special taxing districts to fund increased budgets or new services.

Q: How do special district taxes affect my bill? A: Special districts for fire protection, water, or other services add additional mills to your tax rate. These vary by location within Emmons County, so neighboring properties may have different total tax rates depending on which districts serve them.

Verified Sources

Backed by 7 Official Government Sources

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

01
Tax Doc
2022 Property Tax Statistical Reporttax.nd.gov
02
State
Property Tax | North Dakota Office of State Tax Commissionertax.nd.gov
03
Tax Doc
Property Tax Deadlinestax.nd.gov
04
I am Dale Johnson living in Mandan, ND.ndlegis.gov
05
FERC CID Listing 11-1-2023ferc.gov
06
Tax Doc
Session Laws Taxationndlegis.gov
07
SB 2053ndlegis.gov
All sources verified as of 2025 Tax Year

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