The property tax is an ad valorem tax, that is, a tax based upon value. It's the primary means by which local government pays for services it provides, such as police and fire protection, schools, roads, parks, courts, etc. It involves two separate functions, the assessment function and the budget function. After these functions are completed, the county auditor calculates the appropriate mill rate and that rate is applied to each taxable property to determine the property tax.

The assessor is responsible for discovering, listing and valuing all taxable property. All real property is subject to taxation, unless expressly exempted by law. All property is valued according to its value on February 1st of each year. All real property is valued at True and Full Value. For residential and commercial property, this equals market value. For agricultural value, it equals its productivity value as defined by North Dakota statute.

Property tax exemptions are available throughout Burke County and are up to the discretion of each individual jurisdiction. There are two types of exemptions: discretionary and non‐discretionary.

Discretionary exemptions include but are not limited to: Economic expansion, new home construction, or remodeling of a property.

Non‐discretionary exemptions include but are not limited to: City/County owned property, schools, churches, parks.

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Qualified homeowners may receive a reduction in property taxes and qualified renters can receive a partial refund of their rent. On April 27, 2023, Governor Doug Burgum signed HB 1158 into law. This legislation broadens the eligibility requirements and maximum reduction amounts for those applying for the North Dakota Homestead Property Tax Credit program. This program is aimed at homeowners 65 years of age and older or those who are permanently and totally disabled. For a married couple, only one individual may apply for the credit. The applicant must live on and have an interest in the property.

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Who is eligible:

• Veterans of the United States armed forces with a service-connected disability 50 percent or greater

• Veterans who are retired or have been honorably discharged

• The surviving spouse of a deceased qualifying veteran whom remains unmarried

How it works:

The credit maxes out at $180,000 in value. The amount credited to your property is based on the disability or unemployability rating of the disabled veteran.

A veteran with an 80 percent disability rating would receive a credit up to the first $144,000 in value on the property.

180,000 x .80 = 144,000

 Where to start:

If it is your first time applying your local assessor will need a copy of your DD-214 as well as the appropriate documentation to support your percentage of service-connected disability. All of this information will remain confidential.

Along with the DD-214 and service-connected documentation, an application will need to be submitted to your local assessor.