How Property Tax Works
Rolette County, North Dakota operates on a property tax system that serves as the primary funding mechanism for essential local services including schools, roads, law enforcement, and county administration. The county's effective property tax rate for 2025 is approximately 0.73% of assessed fair market value, though this represents an average across the county. With a median home value of $104,200, Rolette County property owners benefit from relatively affordable property taxes compared to many other regions.
Actual tax rates vary significantly by location within Rolette County due to special taxing districts such as school districts, fire districts, and other municipal services. Property owners should verify their specific tax rate based on their exact location and applicable special assessments. The county assessor determines property values annually, and taxes are calculated based on 100% of the property's assessed fair market value minus any applicable tax credits for which the owner has applied.