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Updated 2025 Tax Year

McHenry County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
1% base rate plus local levies, varies by taxing district
Exemptions
5+ Available
Section 1

How Property Tax Works

McHenry County, North Dakota operates under the state's property tax system with a base rate of approximately 1% of assessed value. Property taxes in McHenry County fund essential local services including schools, roads, law enforcement, fire protection, and county government operations. The county has experienced significant tax increases recently, with a reported 22.7% increase in property taxes.

Your actual tax rate will vary depending on your specific location within McHenry County due to overlapping special taxing districts such as school districts, fire departments, park districts, and other local government entities. Each property owner's total tax bill reflects the combined levies from all applicable taxing jurisdictions that serve their property. North Dakota does not impose an assessment cap, meaning property values can increase without limitation based on market conditions.

Section 2

What Makes Up Your Tax Bill

Note: 2025 property tax rates for McHenry County are not yet finalized. The following represents the general structure:

ComponentEstimated RateDescription
County GeneralVariesCounty operations, roads, law enforcement
School DistrictVaries by districtK-12 education funding
City/TownshipVaries by municipalityLocal municipal services
Special DistrictsVariesFire, park, library, and other special services
Total Effective Rate~1.0%+Combined rate varies by location

Tax rates are set annually based on approved budgets from each taxing jurisdiction. Your specific rate depends on which school district, municipality, and special districts serve your property. Contact the McHenry County Assessor's office for precise rates applicable to your property location for the current levy year.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in McHenry 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 McHenry County may be assessed when there are changes to property ownership, new construction, or improvements that increase the property's assessed value during the tax year. These supplemental assessments ensure that the increased value is captured for the current tax year rather than waiting until the next annual assessment cycle.

Supplemental taxes are calculated by applying the current tax rate to the difference between the new assessed value and the previous assessed value. For example, if you complete a $50,000 home addition mid-year and your total tax rate is 1.2%, you would owe approximately $600 in supplemental taxes ($50,000 × 1.2% = $600) for the remaining portion of the tax year. The county will issue a separate supplemental tax bill for this amount.

Example Calculation

Note: These examples use estimated rates. Actual rates vary by specific location within McHenry County.

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value: $300,000
  • Less: Homestead Credit (if applicable): $6,000
  • Net Taxable Value: $294,000
  • Tax Rate (estimated): 1.1%
  • Annual Tax: $3,234
  • Monthly Escrow: $269

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value: $600,000
  • Less: Homestead Credit (if applicable): $6,000
  • Net Taxable Value: $594,000
  • Tax Rate (estimated): 1.1%
  • Annual Tax: $6,534
  • Monthly Escrow: $545

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value: $1,000,000
  • Less: Homestead Credit (if applicable): $6,000
  • Net Taxable Value: $994,000
  • Tax Rate (estimated): 1.1%
  • Annual Tax: $10,934
  • Monthly Escrow: $911

Important: Credits require separate applications and are not automatically applied. Contact the McHenry County Assessor for available programs and application requirements.

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Section 5

Escrow & Property Taxes

Most mortgage lenders require borrowers to maintain an escrow account for property tax payments. Your lender collects monthly escrow payments equal to your annual tax bill divided by 12, plus a small buffer amount as required by federal law. The lender pays your property taxes directly to McHenry County when they become due.

Property taxes in McHenry County are due in two installments: June 10 and September 10. Your lender will typically pay each installment on your behalf from the escrow account. If you pay all taxes by March 1, a 5% discount is available, though lenders may not always take advantage of this early payment discount. You should verify your escrow payments annually by reviewing your tax bill and escrow analysis statement to ensure adequate funds are being collected.

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 McHenry County? A: Property taxes are due in two installments: June 10 and September 10. A 5% discount applies if all taxes are paid by March 1.

Q: What tax credits are available for homeowners? A: McHenry County offers various tax credits including the Homestead Credit and Senior Citizen Credit. These credits reduce your actual tax bill and require separate applications. They are not automatically applied.

Q: How does the Homestead Credit work? A: The Homestead Credit can reduce your assessed value by up to $6,000 before taxes are calculated. This credit requires an application and is not automatic. You must apply through the county assessor's office.

Q: Do I need to apply for tax credits annually? A: Most tax credits require initial application, but many remain in effect as long as you continue to qualify and occupy the property as your primary residence. Check with the assessor's office for specific renewal requirements.

Q: How often are properties reassessed? A: Contact the McHenry County Assessor's office for the current assessment schedule, as North Dakota counties may follow different assessment cycles.

Q: What if I disagree with my assessment? A: You have the right to appeal your property assessment. Contact the McHenry County Assessor's office for appeal procedures and deadlines, which are typically in the spring following the assessment notice.

Q: Are there penalties for late payment? A: Yes, late payments are subject to penalties and interest charges. Contact the McHenry County Treasurer's office for specific penalty rates and payment options.

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

Q: How do special districts affect my tax bill? A: Special districts for schools, fire protection, parks, and other services each add their own levy to your total tax bill. Your location determines which districts serve your property and their combined tax rate.

Q: Where can I get help with property tax questions? A: Contact the McHenry County Assessor's office for assessment and credit questions, or the McHenry County Treasurer's office for payment and billing questions.

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