Tax Foreclosure in North Dakota: What Homeowners Need to Know
A guide from AuctionBlock.org — a mission-driven company dedicated to foreclosure prevention education
North Dakota uses a tax lien system. Counties sell tax lien certificates on delinquent properties, and the certificate holder can eventually obtain a tax deed.
How It Works
Property taxes in North Dakota are collected by the county treasurer. Under NDCC Chapter 57-24, when taxes become delinquent (after January 1 of the year following the due date), the county auditor assigns tax liens. The county holds a tax lien sale, and certificates are sold to bidders.
The certificate holder pays the delinquent taxes and earns interest at 12% per year (NDCC § 57-24-03).
Redemption Period
Under NDCC § 57-28-01 et seq., the property owner has a 3-year redemption period from the date of the tax lien sale. The owner redeems by paying all delinquent taxes, interest, penalties, and costs to the county auditor.
After 3 years, the certificate holder can apply for a tax deed. Before the deed issues, the auditor must provide notice to the property owner.
Key Programs and Exemptions
Homestead Tax Credit: Under NDCC § 57-02-08.1, qualifying homeowners 65+ or permanently disabled with income below the statutory threshold may receive a homestead tax credit reducing their property taxes. Apply through your county auditor.
Disabled Veterans Credit: Under NDCC § 57-02-08.8, veterans with a service-connected disability of 50% or more may qualify for a property tax credit on their homestead. The credit amount varies by disability percentage and income.
Installment Plans: North Dakota allows property taxes to be paid in installments. Contact your county treasurer for payment options if you are struggling.
Where to Get Help
- Legal Services of North Dakota: Provides free legal help. Call (701) 232-4495 or 1-800-634-5263, or visit legalassist.org.
- HUD-Approved Housing Counselors: Call 1-800-569-4287 or visit hud.gov/counseling.
Take Action
Contact your county auditor or treasurer immediately if you are behind on taxes. The 3-year redemption period gives time, but 12% annual interest compounds quickly.
Visit auctionblock.org/get-help for free resources and referrals.
Disclaimer: This guide is for educational purposes only and does not constitute legal advice. Laws and programs change. Verify current rules with your county or a licensed attorney. AuctionBlock.org is a mission-driven company.