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Updated 2025 Tax Year

Foster County
Property Tax Guide

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

9 Official Sources
8 min read
Quick Facts
Tax Rate
Approximately 1% base rate, varies by taxing districts (school, park, water resource districts)
Exemptions
4+ Available
Section 1

How Property Tax Works

Foster County's property tax system serves as the primary funding mechanism for essential local services including schools, roads, emergency services, and county operations. Property taxes in Foster County are administered at the county level, with assessments based on market value and tax rates that vary by location within the county due to different combinations of special taxing districts.

The effective tax rate in Foster County typically ranges around North Dakota's base rate of approximately 1% of assessed value, though actual rates vary significantly depending on your property's location and the specific taxing districts that serve your area. These districts may include school districts, park districts, water resource districts, and other special purpose entities. Property owners should note that most tax credits and exemptions require annual application and are not automatically applied to your tax bill.

Property tax rates can differ substantially between townships, cities, and school districts within Foster County, making it essential to understand which taxing jurisdictions apply to your specific property location.

Section 2

What Makes Up Your Tax Bill

ComponentEstimated RateDescription
County GeneralVariesBasic county services, administration, roads
School DistrictVariesLocal school district operations and facilities
Township/CityVariesMunicipal services (if applicable)
Special DistrictsVariesWater, park, weed control, other special purpose districts
Total Effective Rate~1.0%Combined rate varies by location and districts

Note: Specific levy rates for the current tax year are not available in the provided data. Contact the Foster County Assessor's office for current levy year rates applicable to your property's taxing districts. Rates shown are estimates based on state averages and may not reflect actual Foster County levies.

Tax rates are set annually during the budget process and can vary significantly based on your property's location within different school districts, townships, cities, and special taxing districts throughout Foster County.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Foster 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 tax bills in Foster County are issued when property ownership changes or new construction is completed between June and December of the tax year. These supplemental taxes represent the difference between the original assessment and the new assessed value for the portion of the year following the triggering event.

When a property changes ownership or new construction is completed, the county assessor determines the new assessed value and calculates the additional tax owed from the date of the change through the end of the tax year. For example, if a property sale occurs in August and increases the assessed value from $200,000 to $300,000, supplemental taxes would be calculated on the $100,000 difference for the remaining months of that tax year.

Property owners typically receive one supplemental tax bill per triggering event, and these taxes are due according to the same schedule as regular property taxes, with payments potentially split across the remaining installment periods depending on timing.

Example Calculation

Example 1: $300,000 Property

  • Assessed Value: $300,000
  • Less: Homestead Credit (if applied): Variable
  • Net Taxable Value: ~$300,000
  • Annual Tax (at ~1.0%): ~$3,000
  • Monthly Payment: ~$250

Example 2: $600,000 Property

  • Assessed Value: $600,000
  • Less: Homestead Credit (if applied): Variable
  • Net Taxable Value: ~$600,000
  • Annual Tax (at ~1.0%): ~$6,000
  • Monthly Payment: ~$500

Example 3: $1,000,000 Property

  • Assessed Value: $1,000,000
  • Less: Applicable Credits (if applied): Variable
  • Net Taxable Value: ~$1,000,000
  • Annual Tax (at ~1.0%): ~$10,000
  • Monthly Payment: ~$833

Note: These examples use estimated rates. Actual tax rates vary by taxing district combination. Tax credits require annual application and are not automatic. Contact the Foster County Assessor for specific rates and available credit programs.

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Section 5

Escrow & Property Taxes

Most mortgage lenders require property tax escrow accounts for Foster County properties, collecting monthly tax payments along with principal and interest. Lenders typically collect 1/12th of the estimated annual tax bill each month and pay taxes directly to the county on behalf of homeowners.

Given Foster County's three-installment payment schedule (March 1st, September 1st, and December 1st), lenders must manage escrow funds to ensure adequate balances for each due date. The first installment due March 1st covers half of the consolidated tax plus special assessments, with subsequent installments covering the remainder.

Property owners with escrow accounts should verify that their lender has current tax information and is making payments on time. You can monitor payments through the county treasurer's office and should receive annual escrow statements from your lender detailing collections and disbursements. If tax rates change significantly, lenders may adjust monthly escrow collections to maintain adequate account balances.

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 Foster County property taxes due? A: Property taxes are due in three installments: first installment by March 1st, second installment by September 1st, and final installment by December 1st.

Q: What tax credits are available and do they require application? A: Various tax credits may be available including homestead credits for eligible residents. Most credits require annual application and are not automatically applied. Contact the Foster County Assessor's office for specific credit programs and application requirements.

Q: How does the homestead credit work? A: The homestead credit typically limits annual assessment increases rather than reducing market value. This credit requires application and helps cap the growth in taxable value from year to year. Contact the county assessor for current program details and application deadlines.

Q: How often are properties reassessed? A: North Dakota requires regular property reassessments. Contact the Foster County Assessor for the current reassessment schedule and process.

Q: Can I appeal my property assessment? A: Yes, property owners can appeal assessments through the county board of equalization. Contact the Foster County Assessor's office for appeal procedures and deadlines.

Q: What happens if I pay taxes late? A: Late payments incur penalties and interest charges. Contact the Foster County Treasurer for specific penalty rates and payment options.

Q: Can I pay property taxes online? A: Contact the Foster County Treasurer's office to inquire about online payment options and accepted payment methods.

Q: How do special district taxes affect my bill? A: Special districts (water, school, park, etc.) can add additional taxes to your bill. Your total tax depends on which districts serve your property location. The county assessor can identify which districts apply to your specific property.

Q: What triggers a supplemental tax bill? A: Supplemental taxes are issued for ownership changes or completed new construction occurring between June and December, with one supplemental bill typically issued per triggering event.

Q: Where can I get current tax rate information? A: Contact the Foster County Assessor's office for current levy year tax rates specific to your property's taxing district combination.

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