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Updated 2025 Tax Year

Mercer County
Property Tax Guide

Everything you need to know about property taxes in Mercer 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
Approximately 1% base rate, varies by location due to special taxing districts including school and municipal areas
Exemptions
4+ Available
Section 1

How Property Tax Works

Mercer County, North Dakota operates on a property tax system that serves as the primary funding source for county government services, including public safety, road maintenance, and administrative functions. The county's property tax system is based on assessed values determined through periodic reassessments, with the current county-wide tax reassessment aimed at producing fair and accurate property values while stabilizing tax revenues.

Property tax rates in Mercer County vary by location within the county due to special taxing districts, including school districts, municipal areas, and other local service districts. The effective tax rate typically ranges around North Dakota's base rate of approximately 1%, though actual rates depend on your specific location and the combination of taxing jurisdictions that serve your property. For 2025, Mercer County experienced a property tax rate increase of 0.2% at the county level, with municipal tax rates increasing by 2.9% and the county's budget including a 3.60 mills increase.

Section 2

What Makes Up Your Tax Bill

ComponentRate (Mills)Description
County General FundVariableBasic county services and operations
County Capital Improvement+3.60 mills increaseInfrastructure and facility improvements
School DistrictsVaries by districtLocal school funding (varies significantly by location)
Municipal Levy+2.9% increaseCity/town services (where applicable)
Special DistrictsVariesFire districts, water districts, other local services

Rates shown reflect approved changes for FY 2025. Total effective rates vary significantly based on your property's location within specific taxing districts. Contact the Mercer County Assessor for your exact millage rate based on your property's taxing jurisdictions.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Mercer 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 Mercer County are triggered by changes in property ownership, new construction, or significant improvements that increase a property's assessed value during the tax year. These taxes are calculated based on the difference between the previous assessed value and the new assessed value, prorated for the portion of the tax year remaining after the change.

For example, if you complete a $100,000 home addition in July and your property's assessed value increases by $80,000, you would owe supplemental taxes on that $80,000 increase for the remaining months of the tax year. The supplemental bill would be calculated using the same tax rate applied to your regular property tax bill, but only for the partial year period.

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Less: Homestead Credit (if qualified): Variable reduction
  • Net Taxable Value: ~$290,000 (estimated)
  • Annual Tax (est. 1.2% effective rate): $3,480
  • Monthly Escrow: $290

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Less: Homestead Credit (if qualified): Variable reduction
  • Net Taxable Value: ~$585,000 (estimated)
  • Annual Tax (est. 1.2% effective rate): $7,020
  • Monthly Escrow: $585

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Less: Homestead Credit (if qualified): Variable reduction
  • Net Taxable Value: ~$980,000 (estimated)
  • Annual Tax (est. 1.2% effective rate): $11,760
  • Monthly Escrow: $980

Note: Tax credits require annual application and are not automatic. Actual rates vary by specific taxing districts.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Mercer County require borrowers to maintain an escrow account for property tax payments. Your lender collects a monthly amount (typically 1/12 of your annual tax bill plus a small cushion) and pays your property taxes directly to the county when due. Lenders typically conduct an annual escrow analysis to ensure adequate funds and may adjust your monthly payment based on tax changes.

Property taxes in Mercer County are typically due by April 15 annually. Your lender should receive tax bills directly, but you can verify payments through the Mercer County Treasurer's office. If you pay taxes directly (without escrow), ensure payments reach the county by the April 15 deadline to avoid penalties and interest charges.

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 Mercer County? A: Property taxes are typically due by April 15 for the current tax year. Delinquent taxes can be paid at the Tax Claim Bureau, with upset tax sales held annually in September.

Q: What tax credits are available and do I need to apply? A: North Dakota offers homestead property tax credits for homeowners aged 65 and older and totally/permanently disabled homeowners. These require annual application to your local assessor by February 1st of the year for which the credit is claimed.

Q: How does the Homestead Credit work? A: The Homestead Credit limits assessment increases on your primary residence rather than reducing market value. It requires annual filing and helps cap property tax growth for qualifying homeowners.

Q: How often are properties reassessed in Mercer County? A: Mercer County is currently conducting a county-wide tax reassessment to ensure fair and accurate property values. Reassessment schedules vary, but the county aims for regular updates to maintain equitable valuations.

Q: What if I disagree with my assessment? A: Property owners can appeal their assessments through the county's appeal process. Contact the Mercer County Assessor's office for specific procedures and deadlines for filing appeals.

Q: What are the penalties for late payment? A: Late payments are subject to penalties and interest charges. Severely delinquent properties may be subject to tax claim procedures and eventual tax sale.

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

Q: Why do tax rates vary within Mercer County? A: Tax rates vary because properties are served by different combinations of special taxing districts, including school districts, municipalities, fire districts, and other local service areas, each with their own approved levy rates.

Verified Sources

Backed by 10 Official Government Sources

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

01
2025 Budget Narrativemercercountypa.gov
02
2025 Municipal Budget Newsletterprincetonnj.gov
03
Tax Doc
Property Tax Deadlinestax.nd.gov
04
State
Property Tax | North Dakota Office of State Tax Commissionertax.nd.gov
05
County
County of Mercermercercountypa.gov
06
County
General Information - Mercer County Auditorauditor.mercercountyohio.gov
07
Tax Doc
Property Tax Exemptions & Creditstax.nd.gov
08
Tax Doc
Homestead Tax Credit for Senior Citizens or Disabled ...bismarcknd.gov
09
County
Mercer Countynd.gov
10
Tax Doc
Tax Assessorwestwindsortwp.gov
All sources verified as of 2025 Tax Year

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