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Updated 2025 Tax Year

McIntosh County
Property Tax Guide

Everything you need to know about property taxes in McIntosh 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
Varies by taxing district combination (school, county, special districts)
Exemptions
4+ Available
Section 1

How Property Tax Works

McIntosh County, North Dakota operates under the state's property tax system to fund essential local services including county government operations, schools, road maintenance, and various special districts. Property taxes are the primary source of revenue for local government services, with the county collecting approximately $457,237.58 in property tax revenue for 2025. The property tax system is administered locally by the McIntosh County Assessor's office in coordination with the North Dakota State Tax Commissioner.

Property tax rates in McIntosh County vary by location within the county due to different combinations of special taxing districts, including school districts, water resource districts, health districts, and other local improvement districts. The actual tax rate you pay depends on which specific taxing jurisdictions serve your property location. North Dakota uses a mill levy system where rates are expressed in mills (one mill equals $1 per $1,000 of taxable assessed value).

Section 2

What Makes Up Your Tax Bill

ComponentRate (Mills)Description
County GeneralVariesBasic county operations and services
School DistrictVariesLocal school district operations and debt service
Water Resource DistrictVariesWater management and flood control
Health DistrictVariesPublic health services
Special AssessmentsVariesLocal improvement districts (if applicable)
Total Effective Rate~20.0 millsCombined rate for FY 2025-2026

Note: The total effective rate of approximately 20.0 mills (2.0%) applies to levy year 2025, with rates remaining consistent for 2026. Your actual rate may vary depending on which special taxing districts serve your specific property location within McIntosh County. Contact the McIntosh County Assessor for your property's exact mill levy combination.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in McIntosh 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 McIntosh County are additional property tax bills issued when there are mid-year changes to property ownership, new construction completion, or corrections to assessed values. These situations trigger a recalculation of the annual tax obligation prorated for the remaining portion of the tax year.

Common triggers for supplemental taxes include: completion of new construction or major improvements, change in property ownership that reveals unreported improvements, correction of assessment errors, or removal of temporary exemptions. The supplemental tax is calculated by applying the current year's tax rate to the change in assessed value, then prorating for the number of months remaining in the tax year.

For example, if a $100,000 home addition is completed in July and the effective tax rate is 20.0 mills, the supplemental tax would be approximately $1,000 ($100,000 × 0.020) prorated for 6 months, resulting in a supplemental bill of about $500 due within 30 days of issuance.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (100%): $300,000
  • Homestead Credit Applied: -$15,000 (application required)
  • Net Taxable Value: $285,000
  • Annual Tax (20.0 mills): $5,700
  • Monthly Escrow: $475

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value (100%): $600,000
  • Homestead Credit Applied: -$15,000 (application required)
  • Net Taxable Value: $585,000
  • Annual Tax (20.0 mills): $11,700
  • Monthly Escrow: $975

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (100%): $1,000,000
  • Homestead Credit Applied: -$15,000 (application required)
  • Net Taxable Value: $985,000
  • Annual Tax (20.0 mills): $19,700
  • Monthly Escrow: $1,642

Note: Tax credits shown require annual application and are not automatically applied. Homestead credits cap assessment increases rather than reducing market value. Actual credits available may vary.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in McIntosh County require property tax escrow accounts for borrowers with less than 20% down payment. Your lender collects monthly escrow payments equal to 1/12th of your annual property tax bill plus insurance premiums. The lender pays your property taxes directly to McIntosh County when the first installment is due in April and the second installment is due in October.

Lenders typically conduct annual escrow analyses to ensure adequate funds are collected. If property taxes increase, your monthly escrow payment will be adjusted accordingly, often with the option to pay any shortage over 12 months. Property owners can verify their tax payments by checking with the McIntosh County Treasurer's office or accessing online payment records.

For properties without escrow accounts, owners are responsible for paying taxes directly to McIntosh County by the April and October due dates. Late payments are subject to penalties and interest charges as established by North Dakota state law.

How HonestCasa Helps
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Section 6

Frequently Asked Questions

Q: When are property taxes due in McIntosh County for FY 2025-2026? A: Property taxes are paid in two installments - the first installment is due in April and the second installment is due in October. Contact the McIntosh County Treasurer for exact dates.

Q: What homestead tax credits are available and do they require application? A: North Dakota offers homestead tax credits that cap annual assessment increases for qualified primary residences. These credits require annual application through the county assessor's office and are not automatically applied. Application deadlines are typically in early spring.

Q: How does the homestead credit work? A: The homestead credit limits annual increases in your property's assessed value for tax purposes, typically to 10% per year. It does not reduce your property's market value but caps how much your assessment can grow year-over-year. You must apply annually to maintain this benefit.

Q: When are properties reassessed in McIntosh County? A: North Dakota requires property assessments to be updated annually to reflect current market values. The assessment date is typically January 1st, with new values taking effect for the following tax year.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the McIntosh County Board of Equalization within specified timeframes, typically in summer following the assessment. Contact the county assessor's office for appeal forms and deadlines.

Q: What are the penalties for late property tax payments? A: North Dakota imposes penalties and interest on delinquent property taxes. Rates and penalty structures are set by state law and enforced by the county treasurer.

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

Q: How do special district taxes affect my bill? A: Special districts like school districts, water resource districts, and health districts each levy their own mills, which are added to your total tax rate. Your location within McIntosh County determines which special districts serve your property and therefore your total combined rate.

Verified Sources

Backed by 10 Official Government Sources

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

01
County
MCINTOSH COUNTYnd.gov
02
Tax Doc
2022 Property Tax Statistical Reporttax.nd.gov
03
Tax Doc
Sales Tax News Release January 2026 - Oklahoma.govoklahoma.gov
04
State
Property Tax | North Dakota Office of State Tax Commissionertax.nd.gov
05
Tax Doc
Tax Forms Searchtax.nd.gov
06
november-2019-990-index.csvirs.gov
07
https://apps.irs.gov/pub/epostcard/990/xml/2024/in...apps.irs.gov
08
Fiscal Year 2017 EPA FOIA log (pdf)epa.gov
09
the 2024 Red Book PDFtax.nd.gov
10
County
mcintosh county - financial statements december 31, 2023nd.gov
All sources verified as of 2025 Tax Year

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