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Updated 2025 Tax Year

Oliver County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
Base 1% rate varies significantly by taxing district (school, park, special assessments)
Exemptions
5+ Available
Section 1

How Property Tax Works

Oliver County, North Dakota operates on a property tax system that serves as the primary funding mechanism for essential local services including schools, county government operations, road maintenance, and emergency services. Property taxes in Oliver County are assessed annually based on the true and full value of real property, with the state's base assessment rate of approximately 1% serving as the foundation for local tax calculations.

The effective tax rate in Oliver County varies significantly depending on your property's location within specific taxing districts, including school districts, park districts, and other special assessment areas. Property owners should expect variations in their total tax burden based on these overlapping jurisdictions. The county follows North Dakota's standard assessment and collection procedures, with tax bills reflecting both county-wide levies and district-specific assessments that fund local improvements and services.

Section 2

What Makes Up Your Tax Bill

ComponentRate (Mills)Description
County GeneralVariesBasic county services and operations
School DistrictVaries by DistrictLocal school funding and operations
Township/CityVaries by LocationMunicipal services and infrastructure
Special DistrictsVaries by AreaParks, water, fire protection districts
Total Effective Rate~1.0-1.5%Combined rate varies by location

Note: These rates apply to the current levy year and are subject to annual adjustment by local governing bodies. Specific mill rates vary significantly based on your property's location within Oliver County's various taxing districts. Contact the Oliver County Assessor's office for exact rates applicable to your property's specific location.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Oliver 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 Oliver County are additional property tax assessments that occur when there are significant changes to a property after the annual assessment date. Common triggers include new construction completion, major improvements or additions, changes in property ownership that remove exemptions, or corrections to assessment errors discovered mid-year.

The supplemental tax is calculated by applying the current year's tax rate to the difference between the original assessed value and the new assessed value, prorated for the remaining months in the tax year. For example, if a $100,000 home addition is completed in March and the effective tax rate is 1.2%, the supplemental tax would be approximately $1,000 (75% of the annual tax on the improvement, covering April through December).

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (100%): $300,000
  • Homestead Credit Applied: $0 (requires application)
  • Net Taxable Value: $300,000
  • Annual Tax (1.2% rate): $3,600
  • Monthly Escrow: $300

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value (100%): $600,000
  • Homestead Credit Applied: $0 (requires application)
  • Net Taxable Value: $600,000
  • Annual Tax (1.2% rate): $7,200
  • Monthly Escrow: $600

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (100%): $1,000,000
  • Homestead Credit Applied: $0 (requires application)
  • Net Taxable Value: $1,000,000
  • Annual Tax (1.2% rate): $12,000
  • Monthly Escrow: $1,000

Note: All tax credits require separate applications and are not automatically applied. Contact the Oliver County Assessor to apply for available credits.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Oliver County require property tax escrow accounts to ensure timely payment of property taxes. Your lender collects monthly payments equal to one-twelfth of your estimated annual property tax bill, depositing these funds into an escrow account. The lender then pays your property taxes directly to Oliver County when payments are due.

Oliver County property taxes are payable in two installments: the first half is due by July 1st, and the second half is due by December 1st. Lenders typically make these payments on your behalf a few days before the due dates to ensure timely receipt. You should receive an annual escrow analysis from your lender showing the account activity and any adjustments needed for the following year. Property owners are responsible for verifying that their lender has made payments correctly and on time, as late penalties will be assessed regardless of escrow arrangements.

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 Oliver County property taxes due for the current fiscal year? A: Property taxes are due in two installments - first half by July 1st and second half by December 1st. Late payments incur penalties and interest charges.

Q: What tax credits are available and how do I apply? A: North Dakota offers various tax credits including homestead credits for qualifying primary residences, disabled veteran credits, and senior citizen credits. All credits require separate applications filed with the Oliver County Assessor's office and are not automatically applied.

Q: How does the homestead credit work? A: The homestead credit limits annual assessment increases on your primary residence, typically capping growth at a specific percentage. This credit does not reduce your home's market value but limits how much your assessed value can increase year-over-year. You must file an application to receive this benefit.

Q: When are properties reassessed in Oliver County? A: Oliver County follows North Dakota's annual assessment schedule, with property values reviewed yearly. The assessment date is typically January 1st, with new values reflected in taxes due the following year.

Q: How can I appeal my property assessment? A: Property assessment appeals must be filed with the Oliver County Board of Equalization during their designated meeting period, typically held in spring. Contact the Oliver County Assessor's office for specific deadlines and procedures.

Q: What are the penalties for late property tax payments? A: Oliver County charges penalties and interest on late property tax payments. Contact the County Treasurer for current penalty rates and payment options.

Q: Can I pay my property taxes online? A: Check with the Oliver 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 for schools, parks, fire protection, and other services each levy separate taxes that appear on your property tax bill. Your total tax depends on which special districts serve your property's location within Oliver County.

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