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Updated 2025 Tax Year

Sheridan County
Property Tax Guide

Everything you need to know about property taxes in Sheridan 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
Varies by location, approximately 1% base rate plus local mill levies from school districts and special assessments
Exemptions
5+ Available
Section 1

How Property Tax Works

Property taxes in Sheridan County, North Dakota, are the primary funding source for essential local services including schools, county government operations, emergency services, and infrastructure maintenance. The county operates under North Dakota's property tax system, where properties are assessed at market value and taxed based on mill levies set by various local taxing authorities.

The effective property tax rate in Sheridan County varies by location within the county due to different combinations of special taxing districts, including school districts, park districts, and other special assessments. While North Dakota's statewide base rate averages around 1%, your actual rate depends on which taxing districts serve your specific property location. Property owners should expect their actual tax rate to differ from county-wide averages based on their property's specific taxing jurisdiction.

The county assessor determines property values annually, with taxes collected on a split-payment schedule to help manage cash flow for both property owners and local governments. Unlike some states, North Dakota does not impose assessment caps, meaning property values can increase to full market value each year.

Section 2

What Makes Up Your Tax Bill

Note: 2025 property tax rates for Sheridan County have not yet been finalized by the county board. The following represents the general structure of property tax components:

ComponentRate RangeDescription
County General LevyVariesFunds county operations, roads, and services
School District LevyVaries by districtLocal school funding and operations
City/Township LevyVaries by locationMunicipal services (where applicable)
Special DistrictsVariesFire districts, park districts, other special services
State Mill LevySet by stateState-mandated portion

Levy Year: Rates will apply to the 2025 tax year (payable in 2025-2026)

Your total mill rate depends on your property's location within Sheridan County and which special taxing districts serve your area. Properties in different school districts or special service areas will have different total rates even within the same county.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Sheridan 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 Sheridan County are additional property tax assessments that occur when property ownership changes or when new construction is completed after the annual assessment date. These taxes bridge the gap between the previous assessment and the new assessed value.

Supplemental taxes are calculated by determining the difference between the old and new assessed values, then applying the current tax rate to that difference. The supplemental tax is prorated based on how many months remain in the tax year after the triggering event occurs.

Example: If you purchase a home in October that was previously assessed at $200,000 but now has a market value of $250,000, you would owe supplemental taxes on the $50,000 difference for the remaining months of the tax year (October through the following March). This ensures you pay taxes based on the property's current value rather than the outdated assessment.

Example Calculation

The following examples use estimated rates pending finalization of 2025 tax rates. Actual taxes will vary based on specific taxing district combinations and available credits:

$300,000 Home:

  • Assessed Value: $300,000
  • Less: Homestead Credit (if applicable): -$5,000
  • Net Taxable Value: $295,000
  • Estimated Tax Rate: 1.2%
  • Annual Tax: $3,540
  • Monthly (with escrow): $295

$600,000 Home:

  • Assessed Value: $600,000
  • Less: Homestead Credit (if applicable): -$5,000
  • Net Taxable Value: $595,000
  • Estimated Tax Rate: 1.2%
  • Annual Tax: $7,140
  • Monthly (with escrow): $595

$1,000,000 Home:

  • Assessed Value: $1,000,000
  • Less: Homestead Credit (if applicable): -$5,000
  • Net Taxable Value: $995,000
  • Estimated Tax Rate: 1.2%
  • Annual Tax: $11,940
  • Monthly (with escrow): $995

Note: Credits require separate application and are not automatically applied. Contact the Sheridan County Assessor for current credit availability and application procedures.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Sheridan County require property tax escrow accounts for borrowers with less than 20% down payment. Your lender collects 1/12 of your estimated annual property tax bill with each monthly mortgage payment, holding these funds in escrow until tax payments are due.

Property taxes in Sheridan County are typically paid in three installments: the first installment due in September, second installment in December, and final payment due in March of the following year. Your lender will make these payments directly to the county treasurer from your escrow account.

Lenders must provide annual escrow analysis statements showing your account activity and any required adjustments. If your property taxes increase due to reassessment or rate changes, your monthly escrow payment will be adjusted accordingly. Property owners should review their escrow statements carefully and contact their lender with any questions about escrow calculations or payments.

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Section 6

Frequently Asked Questions

Q: When are property taxes due in Sheridan County for the 2025-2026 tax year? A: Property taxes are due in three installments: first installment in September 2025, second installment in December 2025, and final payment in March 2026.

Q: What tax credits are available and do they require application? A: North Dakota offers various property tax credits including homestead credits and disabled veteran credits. All credits require separate application - they are not automatically applied. Contact the Sheridan County Assessor's office to determine which credits you may qualify for and obtain application forms.

Q: How does the homestead credit work? A: The homestead credit helps limit assessment increases on your primary residence, not reduce the market value. You must file an application with the county assessor to receive this credit, and it must be renewed periodically as required by state law.

Q: When are properties reassessed? A: Properties in Sheridan County are assessed annually. The county assessor reviews property values each year to ensure they reflect current market conditions.

Q: How do I appeal my property assessment? A: Property assessment appeals must be filed with the Sheridan County Board of Equalization during the designated appeal period, typically in April and May. Contact the county assessor's office for specific deadlines and procedures.

Q: What are the penalties for late payment? A: Late payments incur interest and penalty charges as established by North Dakota state law. Contact the Sheridan County Treasurer for current penalty rates and payment options.

Q: Can I pay my property taxes online? A: Check with the Sheridan County Treasurer's office for current online payment options and accepted payment methods.

Q: Why do properties in the same neighborhood have different tax rates? A: Tax rates vary based on which special taxing districts serve each property. Properties may be in different school districts, fire districts, or other special service areas, resulting in different total mill rates even within the same neighborhood.

Verified Sources

Backed by 10 Official Government Sources

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

01
State
November 2025 Operating Statement. ...sheridancounty.ne.gov
02
State
April 2025 Operating Statement.pdfsheridancounty.ne.gov
03
Tax Doc
2025 REPORTS AND OPINIONS OF THE PROPERTY TAX ...revenue.nebraska.gov
04
County
SHERIDAN COUNTY McClusky, North Dakotand.gov
05
County
Sheridan County Auditor's Officendlegis.gov
06
County
Highway Department - Sheridan County, North Dakotaco.sheridan.nd.us
07
NATIONAL REGISTER OF HISTORIC PLACES MULTIPLE ...npgallery.nps.gov
08
2023 REPORTS AND OPINIONS OF THE PROPERTY ...terc.nebraska.gov
09
MICROFILM DIVIDERndlegis.gov
10
County
Sheridan Countynd.gov
All sources verified as of 2025 Tax Year

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