HonestCasa logoHonestCasa
All Tax Guides
Updated 2025 Tax Year

McKenzie County
Property Tax Guide

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

10 Official Sources
8 min read
Calculate Your True CostMortgage Calculator
Quick Facts
Tax Rate
Varies by location due to different school districts, townships, and special assessment combinations
Exemptions
4+ Available
Section 1

How Property Tax Works

McKenzie County operates on a property tax system that funds essential local services including schools, county government operations, emergency services, and infrastructure maintenance. Property taxes are assessed annually based on the assessed value of real property, with the county serving as the collection agent for multiple taxing jurisdictions including school districts, townships, and special assessment districts.

The effective tax rate in McKenzie County varies significantly by location within the county due to different combinations of special taxing districts, school district boundaries, and municipal boundaries. Property owners may be subject to county taxes, school district levies, township taxes, and various special assessments depending on their property's specific location. Tax rates are set annually during the budget process, with the current levy year rates established for the 2025 tax year.

Property tax bills in McKenzie County reflect the combined levies of all applicable taxing jurisdictions for a particular property. The actual tax burden can vary considerably between properties of similar value based on which taxing districts serve that area, making location within the county a significant factor in determining total property tax liability.

Section 2

What Makes Up Your Tax Bill

The 2025 property tax rates for McKenzie County are not yet publicly available as final budget documents have not been published. Property tax rates in McKenzie County typically include the following components:

ComponentRateDescription
County GeneralTBDBasic county operations and services
School DistrictVariesK-12 education funding (varies by district)
TownshipVariesLocal township services where applicable
Special AssessmentsVariesInfrastructure, drainage, or improvement districts

Levy Year: 2025 tax year (payable in 2026)

Tax rates vary significantly across McKenzie County depending on which school district, township, and special taxing districts serve each property. Properties in Watford City area may have different total rates than rural properties or those in other municipal boundaries. Property owners should verify their specific taxing jurisdictions with the McKenzie County Assessor's office for precise rate calculations applicable to their property.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in McKenzie 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 McKenzie County are additional property tax assessments that occur when there are changes in property ownership, value, or use during the tax year. The most common triggers include new construction completion, property improvements that increase assessed value, or changes in property classification.

When supplemental taxes are levied, they are calculated on a pro-rated basis from the date the change became effective through the end of the current tax year. For example, if new construction is completed and occupancy occurs in July, supplemental taxes would be calculated for the July through December period using the current year's tax rates applied to the increased assessed value.

Example: A property with an existing assessed value of $200,000 completes a $100,000 addition in September. The supplemental assessment would apply current tax rates to the $100,000 increase in value for the September-December period (4 months), resulting in approximately one-third of the annual tax on the improvement being due as supplemental tax.

Example Calculation

The following examples use estimated rates pending publication of final 2025 tax rates. Actual calculations will vary based on specific taxing district combinations and available tax credits.

$300,000 Property:

  • Assessed Value: $300,000
  • Homestead Credit Applied: -$5,000 (if eligible, application required)
  • Net Taxable Value: $295,000
  • Estimated Tax Rate: ~1.2%
  • Annual Tax: ~$3,540
  • Monthly Escrow: ~$295

$600,000 Property:

  • Assessed Value: $600,000
  • Homestead Credit Applied: -$5,000 (if eligible, application required)
  • Net Taxable Value: $595,000
  • Estimated Tax Rate: ~1.2%
  • Annual Tax: ~$7,140
  • Monthly Escrow: ~$595

$1,000,000 Property:

  • Assessed Value: $1,000,000
  • Homestead Credit Applied: -$5,000 (if eligible, application required)
  • Net Taxable Value: $995,000
  • Estimated Tax Rate: ~1.2%
  • Annual Tax: ~$11,940
  • Monthly Escrow: ~$995

Note: Tax credits require annual application with the county assessor. Rates shown are estimates and actual rates vary by specific taxing districts.

See How Taxes Affect Your Payment

Property taxes are just part of your total monthly cost. Get the full picture.

Calculate Now
Section 5

Escrow & Property Taxes

Most mortgage lenders in McKenzie County require borrowers to maintain an escrow account for property tax payments. The lender collects monthly payments equal to approximately 1/12th of the estimated annual property tax bill and holds these funds to pay taxes when due.

Property taxes in McKenzie County are due January 1st annually, with a 5% discount available if paid in full by February 15th. Lenders typically pay taxes during the discount period to minimize the escrow account balance required. Escrow accounts are analyzed annually, and lenders may adjust monthly payments based on actual tax bills and account balance requirements.

Property owners should verify that their lender has received and paid their tax bill correctly, as ultimate responsibility for payment remains with the property owner. The McKenzie County Treasurer's office can provide payment verification, and property owners can typically access their tax information online or by contacting the treasurer's office directly.

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 McKenzie County? A: Property taxes are due January 1st annually for the current tax year. A 5% discount is available if the full amount is paid by February 15th.

Q: What tax credits are available and how do I apply? A: The Homestead Property Tax Credit is available for qualifying homeowners and renters age 65 or older (or permanently disabled). Applications must be filed with the county assessor or county director. This is NOT automatic and requires annual application.

Q: How does the Homestead Credit work? A: The Homestead Credit provides property tax relief and may include caps on assessment increases. It does not reduce market value but limits tax liability growth. Eligibility requires age 65+ or permanent disability, and application is required annually.

Q: How often are properties reassessed in McKenzie County? A: North Dakota requires annual assessment of all taxable property. The county assessor reviews property values each year, though not all properties receive physical inspections annually.

Q: Can I appeal my property assessment? A: Yes, property owners can appeal assessments to the county Board of Equalization. Appeal deadlines and procedures are available through the McKenzie County Assessor's office.

Q: What happens if I pay my taxes late? A: Late payments are subject to penalties and interest charges. Unpaid taxes can result in tax liens and eventual tax deed proceedings.

Q: Can I pay my property taxes online? A: Contact the McKenzie County Treasurer's office to verify current online payment options and accepted payment methods.

Q: How do special district taxes work? A: Properties may be subject to additional taxes from school districts, townships, drainage districts, or other special assessments based on location and services received. These vary significantly across the county.

Q: Who do I contact for property tax questions? A: Contact the McKenzie County Assessor for assessment questions and the McKenzie County Treasurer for payment and collection questions.

Q: Are there tax credits for disabled veterans? A: North Dakota provides various veteran exemptions and credits. Contact the McKenzie County Assessor to determine eligibility and application requirements for veteran-related property tax relief.

Verified Sources

Backed by 10 Official Government Sources

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

01
2025 - MCKENZIE - WATFORD CITYtax.nd.gov
02
Tax Doc
2025 SENATE FINANCE AND TAXATION SB 2320ndlegis.gov
03
Watford Citytax.nd.gov
04
County
Property Tax Due Dates - McKenzie County, ND - ProudCitymckenziecountynd.gov
05
County
Service name - McKenzie County, ND - ProudCitymckenziecountynd.gov
06
County
Erica Johnsrud, McKenzie County Auditor/Treasurer REndlegis.gov
07
Tax Doc
Homestead Property Tax Credit and Renter's Refundtax.nd.gov
08
Tax Doc
Q: What personal property is subject to property tax? Amortonnd.gov
09
Tax Doc
Property Tax Deadlinestax.nd.gov
10
State
OFFICE OF STATE TAX COMMISSIONERndlegis.gov
All sources verified as of 2025 Tax Year

See the Full Picture of Your Home Costs

Property taxes are just one piece of homeownership. HonestCasa helps you understand your total monthly cost and explore safe ways to access your home equity.

Total Monthly Cost

Mortgage + taxes + insurance + HOA

Equity Growth

Track how your equity grows over time

Safe Equity Access

Options for projects or debt payoff

Run Your ScenarioTry Calculator

Free • No credit check • 2-minute estimate