Property Tax Basics

How are my property taxes calculated?

The information provided below is intended to help you understand property taxes in general, the often confusing "mill,” and how your property tax bill is calculated. This is an example only - tax statements vary!

There are three moving parts involved in determining your property taxes:

 Value of a mill (tax rate)

 The taxable value of your property

 Budgets of taxing entities (or districts) and their requested levy

Value of a Mill (tax rate)

A “mill” is simply 1/1000th of anything:

  • 1/1000th of one meter is a millimeter
  • 1/1000th of one gram is a milligram

On your property tax bill, the value of a mill is 1/1000th of your Taxable Value.

Taxable Value

Taxable Value is a percentage of the True & Full value of your property.

Residential
Taxable Value = True & Full x 4.5%

Commercial & Agricultural
Taxable Value = True & Full x 5%

Taxing Entities (or Districts)

When you pay your property tax bill, you are actually paying several different taxing entities or districts. These are your various forms of local government, such as your county, city, township, school board, park board and any other entity that is allowed to levy property taxes. Each entity is governed by different elected officials. Citizens with concerns about local funding should contact these officials.

Taxing Entity

Mills

School District 115
County 36
City 15
Park District 15
Rural Fire 5
Rural Ambulance 12
UND Medical School (State) 1
Soil Conservation District 1
Total 200 mills

Putting it all together

The amount of tax you pay (what is provided on your tax statement) is determined by the number of mills each taxing entity levies and the value of a mill for your property.

Here’s an example of a property tax calculation for a residential property with a True & Full value of $200,000 and using the number of mills in the table to the left.

Determine taxable value: $200,000 X 4.5% = $9,000

Determine value of each mill: $9,000 / 1,000 = $9.00

Determine total property tax: 200 mills X $9.00 = $1,800

*Note: The UND Medical School receives one mill from every property tax payer. This is the only property tax assessed by the state.

Property Tax FAQs

Property taxes can be paid online, in person, over the phone, or by mail. For more information, visit the Payments page.

Real Estate Taxes

Annual real estate taxes are mailed mid-December each year. The payment of taxes is divided into two equal payments, but if taxes are paid in full on or before February 18, 2025, you will receive a 5% discount on the consolidated tax. Postmarked dates are accepted when figuring payment dates for taxes.

Any special assessments and the first half of property taxes are due on or before March 3, 2025. The second half is due on or before October 15, 2025.

Real Estate Tax Penalties – 2025

1st Half & Special Assessments

March 4: 3%
May 1: 6%
July 1: 9%
October 15: 12%

2nd Half

October 16: 6%

Interest will begin to accumulate at the rate of 1% per month beginning January 1 of the year following. Interest is figured monthly.

Mobile Home Taxes

Annual mobile home taxes are mailed around January 10th each year although a small batch is usually mailed in December of the mobile home owners who returned their mobile home applications prior to that date.

The payment of taxes is divided into two equal payments, but if taxes are paid in full on or before February 18, 2025, you will receive a 5% discount on the consolidated tax. Postmarked dates are accepted when figuring payment dates for taxes.

Mobile Home Tax Penalties – 2025

1st Half

March 1: 2%
April 1: 4%
May 1: 6%
June 1: 8%

2nd Half

July 1: 2%
August 1: 4%
September 1: 6%
October 1: 8%

Your most recent tax bill can be accessed and downloaded by visiting iTax, our online property tax system. If you have questions about your tax bill, please contact the Treasurer’s Office.

Search by your parcel number, name, OR address. On your property record page, click “Show Current Tax Bill” in the center of the page.

 

To find out the payoff balance for city special assessments, please contact the City directly.

The payoff balance for special assessments managed by Williams County can be found using the iTax system. First, search for your property. Then, on the property record page, select “Detail” in the center box titled “Taxes.” The table will show your Bond Principal and Interest owed for the current tax year, but also the Balance to pay off. For questions about County-managed specials, please contact the Finance Department.

Instead of getting several separate bills, you get one property tax statement from Williams County, and we distribute your payment to each of the other entities.

Both the value of the mill AND the number of mills can affect your tax bill. If the same number of mills are on your tax statement this year as there were last year, but your home’s value increased by 5%, your tax bill will rise by 5% as well. Learn about how your property tax bill is calculated with Property Tax Basics.

A “mill” is simply 1/1000th of anything. Mills are used to calculate property taxes. Williams County calculates the “mills” based on budgets determined by each taxing district in the county. Learn more about mill levies in Williams County on the Mill Levy Information webpage.

You can look up a Parcel ID Number (PIN) for any parcel in Williams County by using the Parcel Viewer Map or the iTax Property Tax system.

The zoning of your property does not affect or impact property taxes. Zoning determines the allowable uses of the property, but zoning itself does not factor into the property value assessment that determines property taxes.

Williams County provides historical and current property information such as valuations, taxes, structure details, etc. Learn more on the Property Information page.

To receive the Homestead Credit, you must meet the eligibility requirements and submit an application with the Assessor’s Office by February 1st each year. For more information and an application, please visit the Property Tax Exemptions and Credits webpage.

To receive the Disabled Veterans Credit, you must meet the eligibility requirements, submit an application, and provide proper military service documentation to the Assessor’s Office. For more information and an application, please visit the Property Tax Credits and Exemptions webpage.

Every year in November Williams County holds a public tax foreclosure sale to auction off properties that have not paid their property taxes in the past three years. About a month prior to the sale the list of properties will be made available on the Tax Foreclosure page.

To find out if your mobile home or property taxes are delinquent, check online or call the Treasurer’s Office at 701-577-4530.

If you are looking for a list of delinquent properties to be included in the annual Tax Foreclosure Sale, please visit the Tax Foreclosure webpage.

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