How Property Tax Works
Slope County, North Dakota operates under a property tax system that funds essential local services including schools, roads, emergency services, and county operations. The county assessor values all taxable property annually at its full and true value, with different assessment ratios applied: 91% for commercial property, 93% for residential property, and 95% for agricultural property. Property owners receive tax statements by December 26th each year, with payment options available.
The effective property tax rates in Slope County vary significantly depending on your specific location within the county due to different special taxing districts, including school districts, fire districts, and other local service areas. While North Dakota's statewide average property tax rate is approximately 1%, your actual rate in Slope County will depend on which combination of taxing districts serve your property. The county assessor must notify property owners when valuations increase more than 10% of true and full value and $3,000 or more, providing transparency in the assessment process.