HonestCasa logoHonestCasa
Updated 2025 Tax Year

Pembina County
Property Tax Guide

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

7 Official Sources
8 min read
Quick Facts
Tax Rate
Around 1% of market value, varies significantly by location due to different taxing districts
Exemptions
4+ Available
Section 1

How Property Tax Works

Pembina County, North Dakota operates on a property tax system that funds essential local services including schools, roads, law enforcement, and county operations. Property taxes are calculated by applying mill levies to the assessed value of real property, with assessments based on market value as determined by the County Director of Equalization. The county conducts regular property reappraisals to maintain current market valuations.

Effective property tax rates in Pembina County typically range around 1% of market value, though actual rates vary significantly by location within the county due to different combinations of special taxing districts. Each property may be subject to county-wide levies plus additional assessments from school districts, city levies, park districts, and other special assessment areas. Property owners should verify their specific tax rate based on their exact location and applicable taxing jurisdictions.

The assessment and collection process is managed by the Auditor/Treasurer's office, which handles tax preparation, collection, and payment of claims. Tax bills reflect levies set for the current fiscal year and are paid in two installments annually.

Section 2

What Makes Up Your Tax Bill

ComponentRate (Mills)Description
County GeneralVariesBasic county operations, roads, law enforcement
School DistrictVariesLocal school district operations and debt service
City/TownshipVariesMunicipal services (where applicable)
Special DistrictsVariesFire districts, park districts, water districts
State LeviesVariesState-mandated assessments

Note: Specific mill rates for FY 2025-2026 are determined annually through the budget process and vary by location within Pembina County. Contact the Auditor/Treasurer's office at (701) 265-4275 for current rates applicable to your specific property address, as rates differ significantly based on which combination of taxing districts serve your area.

Mill rates are applied per $1,000 of taxable assessed value. Total effective rates typically range from 15-25 mills countywide, but can vary substantially based on special district participation.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Pembina 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 Pembina County are additional property tax assessments that occur when there are changes to property ownership, improvements, or corrections to the original assessment during the tax year. Common triggers include new construction completion, property transfers that reveal assessment discrepancies, or significant improvements that increase property value.

When supplemental taxes are issued, they are calculated by applying the current year's mill levy to the difference between the new assessed value and the previous assessed value, prorated for the portion of the tax year remaining. For example, if a $50,000 home addition is completed in January and increases the assessed value, the supplemental tax would apply to that $50,000 increase for the full tax year.

Property owners receive a separate supplemental tax bill with its own payment schedule. These taxes follow the same payment structure as regular property taxes and become a lien on the property if unpaid. The Auditor/Treasurer's office issues supplemental bills as assessments are finalized throughout the year.

Example Calculation

Example 1: $300,000 Property Value

  • Market Value: $300,000
  • Assessed Value: $300,000
  • Homestead Credit Applied: -$2,500 (if qualified and applied for)
  • Net Taxable Value: $297,500
  • Estimated Tax Rate: 20 mills
  • Annual Property Tax: $5,950
  • Monthly Escrow: $496

Example 2: $600,000 Property Value

  • Market Value: $600,000
  • Assessed Value: $600,000
  • Homestead Credit Applied: -$2,500 (if qualified and applied for)
  • Net Taxable Value: $597,500
  • Estimated Tax Rate: 22 mills
  • Annual Property Tax: $13,145
  • Monthly Escrow: $1,095

Example 3: $1,000,000 Property Value

  • Market Value: $1,000,000
  • Assessed Value: $1,000,000
  • Homestead Credit Applied: -$2,500 (if qualified and applied for)
  • Net Taxable Value: $997,500
  • Estimated Tax Rate: 24 mills
  • Annual Property Tax: $23,940
  • Monthly Escrow: $1,995

Note: Tax credits shown require annual application and qualification. Actual rates vary by specific location and 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 Pembina County require borrowers to maintain an escrow account for property tax payments, especially for loans with less than 20% down payment. Lenders collect monthly escrow payments equal to 1/12th of the annual property tax bill plus a cushion amount, typically 2-3 months of payments as required by federal regulations.

Property taxes are paid in two installments: the first half is due March 1st and the second half is due October 15th. Lenders typically pay the first installment in February and the second in October to ensure timely payment and avoid penalties. Escrow accounts are analyzed annually, and lenders will adjust monthly payments up or down based on actual tax bills and account balances.

Property owners with escrow accounts should verify that their lender has current tax information, especially after reappraisals or successful appeals. Contact your loan servicer if you notice discrepancies between your actual tax bill and escrow projections. The Auditor/Treasurer's office can provide tax certificates and payment verification to lenders when needed for escrow analysis.

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 for the current fiscal year? A: Property taxes are due in two installments annually. The first half is due by March 1st with no penalties, and the second half is due by October 15th with no penalties.

Q: What tax credits are available and do they require application? A: The Homestead Tax Credit is available for homeowners 65+ or permanently disabled, but requires annual application with physician certification for disability claims. Veterans, blind persons, and those with certain disabilities may be eligible for additional credits. All credits require application and are NOT automatic.

Q: How does the Homestead Credit work? A: The Homestead Credit limits annual assessment increases rather than reducing market value directly. Qualified applicants must apply annually through the County Assessor's office. The credit caps how much your assessed value can increase year-over-year, providing tax stability for eligible seniors and disabled homeowners.

Q: How often are properties reassessed in Pembina County? A: Pembina County conducts county-wide property reappraisals periodically, with reappraisals beginning in spring as announced by the Director of Equalization. Individual properties may be reviewed more frequently based on sales activity or improvements.

Q: What are the penalties for late property tax payments? A: Penalties and interest accrue on unpaid property taxes after the March 1st and October 15th deadlines. Contact the Auditor/Treasurer's office at (701) 265-4275 for current penalty rates and payment options.

Q: Can I pay property taxes online? A: Contact the Pembina County Auditor/Treasurer's office to inquire about online payment options and accepted payment methods for property taxes.

Q: How do I appeal my property assessment? A: Property assessment appeals must be filed with the County Board of Equalization during the designated appeal period. Contact the County Assessor's office for appeal forms, deadlines, and procedures for challenging your assessed value.

Q: Why do tax rates vary within Pembina County? A: Properties are subject to different combinations of special taxing districts including school districts, fire districts, park districts, and municipal levies. Your specific location determines which districts serve your property and their respective mill levies.

Q: What triggers a supplemental tax bill? A: Supplemental taxes are issued for new construction completion, significant property improvements, ownership changes that reveal assessment errors, or other changes that affect property value during the tax year.

Q: Where can I get help with property tax questions? A: Contact the Pembina County Auditor/Treasurer's office at (701) 265-4275 for payment and billing questions, or the County Assessor's office for assessment and exemption/credit application assistance.

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

Free • No credit check • 2-minute estimate