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Updated 2025 Tax Year

Logan County
Property Tax Guide

Everything you need to know about property taxes in Logan 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
12.6 cents per $100 of assessed valuation (varies by taxing district)
Exemptions
5+ Available
Section 1

How Property Tax Works

Logan County, North Dakota operates on a property tax system that serves as the primary funding mechanism for essential local services including county government operations, road maintenance, public safety, and educational facilities. Property taxes in Logan County are administered through the County Assessor's office for valuations and the County Treasurer's office for collections and distributions.

The effective property tax rate in Logan County for the 2025 levy year is 12.6 cents per $100 of assessed valuation, which was approved in August 2024 following public hearings. However, actual tax rates vary significantly by location within the county due to special taxing districts such as school districts, fire protection districts, and other local improvement districts. Property owners should expect their total effective rate to differ based on which special districts serve their specific property location.

North Dakota assesses property at 100% of true and full market value, with no statewide assessment cap limiting annual increases. Property owners may be eligible for various tax credits that require annual application by February 1st to reduce their tax liability.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100)Description
County General Levy12.6¢Base county operations, road maintenance, public services
School District LevyVariesLocal school district operations (varies by district)
Fire Protection DistrictVariesFire and emergency services (if applicable)
Special Assessment DistrictsVariesLocal improvements, drainage, other special districts

Rates shown are for the 2025 levy year (taxes payable in 2025-2026). The county base levy of 12.6 cents per $100 valuation was approved in August 2024. Total effective rates typically range from 15-25 cents per $100 valuation depending on special district participation. Contact the Logan County Assessor's office to determine specific rates for your property location.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Logan 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 Logan County are triggered by changes in property ownership, new construction, or significant property improvements that occur after the annual assessment date but before the end of the tax year. These supplemental assessments ensure that property tax liability reflects current ownership and property conditions.

When supplemental taxes are levied, they are calculated based on the difference between the original assessed value and the new assessed value, prorated for the portion of the tax year remaining. For example, if a property sells in September and the new assessment increases the value by $50,000, the supplemental tax would apply the current tax rate to that $50,000 increase for the remaining months of the tax year. Supplemental tax bills are issued separately from regular property tax statements and have their own payment deadlines as determined by the County Treasurer's office.

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Homestead Credit Applied: (Requires annual application)
  • Net Taxable Value: $300,000
  • Tax Rate: 18.5¢ per $100 (estimated with districts)
  • Annual Tax: $5,550
  • Monthly Escrow: $462.50

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Homestead Credit Applied: (Requires annual application)
  • Net Taxable Value: $600,000
  • Tax Rate: 18.5¢ per $100 (estimated with districts)
  • Annual Tax: $11,100
  • Monthly Escrow: $925.00

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Homestead Credit Applied: (Requires annual application)
  • Net Taxable Value: $1,000,000
  • Tax Rate: 18.5¢ per $100 (estimated with districts)
  • Annual Tax: $18,500
  • Monthly Escrow: $1,541.67

Note: Tax credits require annual application by February 1st and are not automatically applied. Actual rates vary by specific property location within Logan County based on applicable special taxing districts.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Logan County require property tax escrow accounts to ensure timely payment of property taxes. Lenders collect monthly escrow payments equal to 1/12th of the annual property tax bill plus insurance premiums. The escrow account is analyzed annually, and adjustments are made based on actual tax bills and payment history.

Logan County property taxes are paid in two installments: the first half is due February 11, 2026, and the second half is due July 8, 2026 for the current tax year. Lenders typically pay these installments directly from the escrow account on behalf of homeowners. Property owners should verify that their lender has current contact information with the Logan County Treasurer's office and review their annual escrow analysis statement to ensure adequate funds are being collected for tax obligations.

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Section 6

Frequently Asked Questions

Q: When are property taxes due in Logan County for the 2025-2026 tax year? A: First half taxes are due February 11, 2026, and second half taxes are due July 8, 2026. Mobile home tax bills are mailed May 15, 2025.

Q: What tax credits are available and how do I apply? A: Various property tax credits are available for homeowners, veterans, seniors, and disabled individuals. Applications must be filed annually with the County Assessor by February 1st of the year for which the credit is claimed. Credits reduce your tax bill dollar-for-dollar but require annual reapplication.

Q: What is the homestead credit and how does it work? A: The homestead credit helps limit assessment increases on your primary residence but does not reduce market value. It requires annual application by February 1st and is not automatically applied. Contact the Logan County Assessor's office for specific qualification requirements and application forms.

Q: How often are properties reassessed in Logan County? A: Properties are subject to annual assessment review. The County Assessor determines market value as of the assessment date each year, with no statewide cap on assessment increases.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Logan County Board of Equalization during the specified appeal period. Contact the County Assessor's office for appeal deadlines and procedures.

Q: What are the penalties for late payment? A: Late payment penalties and interest charges apply to delinquent property taxes. Contact the Logan County Treasurer's office at the courthouse for specific penalty rates and payment options.

Q: Can I pay my property taxes online? A: Yes, Logan County accepts online property tax payments. You can also pay in person at the Treasurer's office, Room 11, Logan County Courthouse.

Q: Why does my tax rate differ from my neighbor's? A: Tax rates vary within Logan County based on special taxing districts such as school districts, fire protection districts, and special assessment districts that serve your specific property location. The base county rate is uniform, but additional district levies create variation in total effective rates.

Verified Sources

Backed by 10 Official Government Sources

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

01
August 12, 2025logancountyky.gov
02
Tax Doc
NOTICE OF SPECIAL HEARING TO SET FINAL TAX REQUEST ...logancounty.ne.gov
03
Tax Doc
2022 Property Tax Statistical Reporttax.nd.gov
04
Treasurer Homelogancountyil.gov
05
County
FAQ's - Logan County Treasurertreasurer.logancountyohio.gov
06
County
Logan County, Illinois - Property Tax Deadlineslogancountyil.gov
07
Residence Homestead Exemption Frequently Asked Questionslogancountyassessor.us
08
Tax Doc
Property Tax Exemptions & Creditstax.nd.gov
09
Homestead Exemptionlogancountyohio.gov
10
FEDERAL REGISTERgovinfo.gov
All sources verified as of 2025 Tax Year

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