Delinquent Property Taxes in North Dakota: One October 1 Deadline, and the County Takes the Deed
Reviewed by DocDraft Legal Team · North Dakota · Last updated October 21, 2026
North Dakota puts every tax foreclosure on the same calendar square, October 1, and the party holding the deed at the end of it is the county itself. Delinquent property taxes are taxes an owner did not pay by the date state law set, after which penalty, interest and costs are added and the property can be taken and sold to collect them. No investor buys a certificate here. The county auditor serves a notice of foreclosure of tax lien on or before June 1 for every parcel on which two or more years have passed since the tax became due (N.D. Cent. Code 57-28-01), and the foreclosure date is October first after that service (57-28-02). The treasurer's November notice states the same cutoff as October 1 of the second year following the year the taxes became delinquent (57-20-26). Satisfy the lien before that date and nothing moves. Miss it and any interest of the owner, mortgagee or lienholder passes to the county, all rights of satisfaction are foreclosed (57-28-08), and the auditor issues a tax deed passing the property in fee (57-28-09). What it costs to clear is penalty plus interest rather than a buyer's profit: up to 12 percent in flat penalties on the first installment and 6 percent on the second (57-20-01), simple interest at 12 percent a year from January first following the year the taxes became due and payable, and foreclosure costs of 50 dollars or actual cost, whichever is higher (57-20-26, 57-28-04). You pay the county treasurer (57-20-07). Attorney review is available through DocDraft.
Find out where you stand in North Dakota
Where are you with the unpaid property taxes?
DocDraft provides document preparation, not legal advice.
When can a North Dakota county take my house for unpaid property taxes?
On October 1. The county auditor gives notice of foreclosure of tax lien on or before June first in each year for all property for which two or more years have passed since the tax became due (N.D. Cent. Code 57-28-01), and the tax lien foreclosure date is October first after the service of that notice (57-28-02).
What does it cost to clear delinquent property taxes in North Dakota?
The taxes and special assessments, plus penalty, interest and foreclosure costs. Penalties reach 12 percent on the first installment and 6 percent on the second (57-20-01). Simple interest runs at 12 percent per annum from January first following the year the taxes became due and payable, and costs are 50 dollars or actual, whichever is higher (57-20-26, 57-28-04).
Can I get a North Dakota property back after the county takes the tax deed?
There is no redemption after the deed, but there is a repurchase. The former owner, that owner's executor or administrator, or any parent, spouse or child of the former owner may repurchase the property so long as the tax title remains in the county (57-28-19). The price adds later taxes, interest, penalties and costs.
When do North Dakota property taxes become delinquent each year?
Taxes become due on the first day of January following the year they were levied for. The first installment of real estate taxes becomes delinquent after the first day of March, and the second installment after October fifteenth (57-20-01). Paying one year in full by February fifteenth earns a 5 percent discount (57-20-09).
North Dakota delinquent property tax rules at a glance
North Dakota collects a stubborn tax bill with no investor and no courtroom. The county auditor forecloses the lien, and the auction arrives later, once the county already owns the land. Delinquent property taxes are taxes an owner missed by the statutory date, after which penalty, interest and costs pile up and the county can take the property and sell it to collect. The chapters that once let a private purchaser buy at a tax sale were repealed in 1999, and what the code keeps is chapter 57-28, headed rights of the county. So two figures carry this state. The deadline is October first after the notice of foreclosure is served (57-28-02). The charge is flat penalty plus simple interest at 12 percent a year, never a bid rate (57-20-01, 57-20-26). The county's own sale follows on the third Tuesday of November (57-28-13).
A Jamestown bungalow where every date was printed before a payment was ever missed
Take a Stutsman County bungalow carrying 2,860 dollars of 2023 taxes. Those taxes became due January 1, 2024. The first half went delinquent after March 1, 2024 and picked up 3 percent, then 3 percent more on May 1, on July 1 and on October 15, while the second half took 6 percent after October 15 (N.D. Cent. Code 57-20-01). Simple interest at 12 percent a year began January 1, 2025 (57-20-26). Two years having passed since the tax became due, the auditor served the notice of foreclosure by June 1, 2026 and published it by August 1 (57-28-01, 57-28-06). The lien had to be satisfied by October 1, 2026 (57-28-02). The county's annual sale then falls on the third Tuesday of November. Which payment actually satisfied the lien is for the auditor's records.
Relevant Laws
N.D. Cent. Code 57-20-01 (when taxes are due and delinquent, and the penalty steps)
Provides that all real and personal property taxes and yearly installments of special assessment taxes become due on the first day of January following the year for which the taxes were levied, that the first installment of real estate taxes becomes delinquent after the first day of March and carries a penalty of three percent, with an additional three percent on May first, an additional three percent on July first and an additional three percent on October fifteenth, and that the second installment of real estate taxes becomes delinquent after October fifteenth and is subject to a penalty of six percent.
N.D. Cent. Code 57-20-26 (the November notice of tax lien, the 12 percent interest and the October 1 cutoff)
Requires the county treasurer, between the first and fifteenth of November each year, to mail each owner of land with delinquent taxes a notice giving the legal description and stating that the taxes are delinquent and constitute a lien. The notice must advise the owner that unless the delinquent taxes and special assessments with penalty, simple interest at the rate of twelve percent per annum from and after January first following the year in which the taxes become due and payable, and costs established under subsection 5 of section 57-28-04 are paid by October first of the second year following the year in which the taxes became delinquent, the county auditor will foreclose on the tax lien and issue a tax deed to the county.
N.D. Cent. Code 57-20-09 and 57-20-21.1 (the February 15 discount, and losing it once delinquent)
Section 57-20-09 requires the county treasurer to allow a five percent discount to taxpayers who pay all of the real estate taxes levied on a tract in any one year in full on or before February fifteenth prior to the date of delinquency, and provides that the discount must be applied before a primary residence credit under section 57-02-08.9. Section 57-20-21.1 applies payments first to the oldest unpaid delinquent taxes or special assessments, including penalty and interest, and withholds the discount on property where tax payments are delinquent.
N.D. Cent. Code 57-20-10 (paying delinquent taxes in ten percent installments)
Provides that real estate taxes, either current or delinquent, may be paid in installments of not less than ten percent of the amount of the tax, plus penalty and interest if any, but that no installment may be less than ten dollars, that credit must be given on the tax records for the installment payments made, and that penalty and interest must be computed only upon the balance of the tax remaining unpaid.
N.D. Cent. Code 57-20-07 (the county treasurer is the collector of taxes)
Provides that the county treasurer must be the receiver and collector of all taxes extended upon the list, including the state levy and the levies of every other taxing district or municipality, and including special taxes for local improvements in municipalities, and that the treasurer shall proceed to collect them according to law and credit them to the proper funds.
N.D. Cent. Code 57-28-01 and 57-28-02 (the June 1 notice and the October 1 foreclosure date)
Section 57-28-01 requires the county auditor, on or before June first in each year, to give notice of foreclosure of tax lien for all property for which two or more years have passed since the tax became due. Section 57-28-02 provides that the tax lien foreclosure date is October first after the service of the notice of foreclosure.
N.D. Cent. Code 57-28-03 and 57-28-04 (what the notice says, how it is served, and the 50 dollar cost floor)
Section 57-28-03 requires the notice to include the description of the property, the amount of delinquent property taxes and special assessments with penalties, interest and foreclosure costs for the tax year foreclosed, the total amount required to satisfy the property tax lien, and the time when the foreclosure will occur. Section 57-28-04 sets the service rules, including personal service by the sheriff where the assessment records show a residential building and the owner is known to be a resident, certified mail on a nonresident owner, personal service on any person actually residing on the property, and certified mail on mortgagees and lienholders. It also provides that the expense of service of the notice, publication and other foreclosure costs, in the amount of fifty dollars or actual costs whichever is higher, must be added to the amount required to satisfy the tax lien.
N.D. Cent. Code 57-28-06 (publication of the foreclosure notice by August 1)
Requires the county auditor to serve notice of foreclosure by publication as to all property for which notice is served upon the owner by certified mail, provides that the notice may include any number of parcels under one heading and must contain the description and any street address of each parcel, and requires that the notice be published once on or before August first in the official newspaper of the county.
N.D. Cent. Code 57-28-08 (what missing the date does)
Provides that the failure of the owner, any mortgagee or other lienholder to satisfy the tax lien before the date of foreclosure passes any interest of the owner, mortgagee or lienholder in the property to the county, subject to certified special assessment installments and to earlier recorded easements and rights of way, forecloses all rights of satisfaction, and waives all errors, irregularities or omissions which do not affect the substantial rights of the parties, except jurisdictional defects.
N.D. Cent. Code 57-28-09 (the tax deed to the county)
Provides that after the date of foreclosure for property with an unsatisfied tax lien the county auditor shall issue a tax deed to the county, or in stated cases to the state or another political subdivision, and that the tax deed passes the property in fee free from all encumbrances except installments of special assessments certified to the county auditor or becoming due after service of the notice, a homestead credit for special assessments lien under section 57-02-08.3, and an easement or right of way recorded with an effective date preceding the date of official notice of delinquency. A deed issued under the section is prima facie evidence of the truth and regularity of all facts and proceedings before its execution.
N.D. Cent. Code 57-28-10 and 57-28-13 (the minimum sale price and the third Tuesday of November)
Section 57-28-10 requires all property acquired by the county by tax deed to be appraised by the board of county commissioners at least thirty days before the annual sale, with an appraised price sufficient to cover all taxes, special assessments, homestead credit for special assessments, penalties, interest and costs due at the time of service of the notice of foreclosure plus estimated current year taxes and special assessments, and with a fair minimum sale price fixed by the board where fair market value is less than the total due. Section 57-28-13 requires the annual sale of land acquired by tax deed to be held at the county auditor's office or the usual place of holding district court in the county, beginning on the third Tuesday of November of each year.
N.D. Cent. Code 57-28-14 and 57-28-15 (notice of the sale, the bidding, and who may not bid)
Section 57-28-14 requires notice of the annual sale to include a description, any street address and the minimum sale price for each parcel, to be posted at the county auditor's office at least fifteen days before the sale, and to be published in the official newspaper of the county once not less than ten days before it. Section 57-28-15 requires each parcel to be sold at auction to the highest qualified bidder for no less than the minimum sale price fixed before the sale, allows a sale for cash or for one fourth of the purchase price in cash with the balance in equal annual installments over not more than ten years, caps the contract interest rate set by the board at twelve percent, and provides that a person is unqualified to be the highest bidder if that person owes delinquent taxes to any county.
N.D. Cent. Code 57-28-19 (rights of repurchase after the county holds the deed)
Provides that the former owner, the former owner's executor or administrator, or any parent, spouse or child of the former owner may repurchase property forfeited to the county under tax deed proceedings so long as the tax title remains in the county, and that the consideration of a repurchase contract must include the total amount required to effect a satisfaction of the tax lien and the total amount of all subsequent taxes and special assessments with interest, penalties and costs, with the board fixing a fair sale price where fair market value is lower. A city with a delinquent unpaid special assessment has a prior right to purchase for cash at the appraised value and thirty days from the auditor's notice in which to exercise it, and a repurchase by contract for deed requires at least twenty five percent of the total contract price in cash with the remainder in no more than ten annual equal installments.
N.D. Cent. Code 57-28-20 (sale proceeds, the ninety day retention period and excess proceeds)
Requires all proceeds from the public or private sale of property under the chapter to be apportioned as regular tax payments are apportioned, provides that where the property is sold for an amount sufficient to cover all outstanding taxes, special assessments, penalties, interest and associated costs, any remaining amount must be retained by the county for ninety days following the date of the sale, and directs excess proceeds to the owner of the record title listed in the notice of foreclosure of tax lien where that owner submitted an undisputed claim within the ninety day retention period, to the clerk of the district court where a disputed claim or multiple claims were submitted, or to the unclaimed property administrator under chapter 47-30.2 where no claim was submitted. It also aggregates amounts owed and proceeds across multiple parcels of the same record owner, and requires a city or county acquiring a tax deed to make reasonable efforts to sell the property for the amount necessary to satisfy the outstanding taxes, penalties and interest owed.
N.D. Cent. Code 57-25-01 and 57-25-04 (satisfying the lien on part of a parcel, which stays the tax deed)
Section 57-25-01 allows any person interested under a mortgage, lien, sheriff's certificate or other instrument affecting only part of real estate taxed as a unit to petition the county auditor to be permitted to pay taxes and satisfy any outstanding tax lien as to that part only, and requires the auditor to value the whole tract, apportion the taxes, interest and penalty by the ratio of values, notify all persons of record by certified mail and hold a hearing not less than ten days later. Section 57-25-04 provides that when such a petition is filed the issuance of a tax deed and all proceedings preliminary thereto must be stayed until the matter is finally determined and settled.
Office of State Tax Commissioner: property tax
The state agency page confirming that counties determine and collect real property and mobile home property taxes, that property tax for real property is due January 1 following the year of assessment and is payable without penalty until March 1, and that a 5 percent discount is allowed for taxes paid in full by February 15.
McKenzie County Auditor and Treasurer: tax foreclosure properties and property tax due dates
County government pages showing how the statute runs in practice, including that the annual tax sale is conducted at the county courthouse on the third Tuesday of November, that a bidder must sign a notarized delinquent tax oath certifying that all the bidder's property taxes in the state are paid in full, that penalties on the first half run 3 percent at each step with 6 percent on the second half, and that interest accrues at 1 percent per month beginning the second year taxes are owed. Steps and amounts are set by the statute, and a specific county date belongs to that county.
Regional Variances
North Dakota delinquent property tax rules at a glance
Sale mechanism
Tax deed to the county, then a county resale. No lien, no certificate and no investor at the delinquency stage. After the foreclosure date the auditor issues a tax deed passing the property in fee to the county, free of encumbrances except certified special assessments and listed exceptions (N.D. Cent. Code 57-28-09). The county then auctions land it already owns (57-28-13, 57-28-15).
Delinquency dates
Taxes become due the first day of January following the year for which they were levied. The first installment of real estate taxes becomes delinquent after the first day of March, the second installment after October fifteenth (57-20-01). A 5 percent discount runs to a taxpayer who pays the whole year in full on or before February fifteenth (57-20-09).
Penalty and interest before the deed
Stepped flat penalties and then a simple annual rate. Three percent on the first installment after March 1, a further 3 percent each on May 1, July 1 and October 15, so up to 12 percent, and 6 percent on the second installment (57-20-01). Simple interest at 12 percent per annum runs from January first following the year the taxes became due and payable (57-20-26).
Time before the county takes title
The auditor notices every parcel on which two or more years have passed since the tax became due, on or before June first (57-28-01), and foreclosure falls on October first after that service (57-28-02). For a first installment delinquent after March 1, that is roughly two years and seven months of delinquency before the deed.
Redemption period and clock
No post-sale redemption, because the sale happens after the county holds the deed. The window is the period up to the foreclosure date, October first after service of the notice (57-28-02), which the treasurer's notice states as October 1 of the second year following the year the taxes became delinquent (57-20-26). The clock runs from the tax becoming due, not from any sale.
Redeemer's charge
A simple annual rate on top of stepped flat penalties, with no bid component and no minimum return to any buyer. Twelve percent per annum simple interest from January first following the year the taxes became due and payable, plus the penalties already attached, plus special assessments and costs, all paid by October 1 to satisfy the lien (57-20-26, 57-20-01).
Other costs of satisfying the lien
The expense of service of the notice, publication and other foreclosure costs, in the amount of fifty dollars or actual costs whichever is higher, is added to the amount required to satisfy the tax lien (57-28-04). Delinquent special assessments with their penalties and interest form part of the auditor's figure (57-28-03), and certified assessment installments survive the deed (57-28-09).
Notice to the owner
A mailed treasurer's notice of tax lien between November 1 and 15 each year (57-20-26). The auditor's notice of foreclosure by June first, served personally by the sheriff where the records show a residential building and the owner lives in the state, by certified mail on a nonresident, and personally on anyone residing on the land (57-28-04). Publication once by August first (57-28-06), then sale notice posted fifteen days and published ten days before the sale (57-28-14).
Where to pay
The county treasurer, the receiver and collector of all taxes extended upon the list, who also mails the November delinquency notice (57-20-07, 57-20-26). The county auditor forecloses, states the total amount required to satisfy the lien in the notice, and issues the deed (57-28-03, 57-28-09). Repurchase contracts are made with the board of county commissioners (57-28-19).
Surplus proceeds
Claimable on a ninety day clock from the sale. Where the sale covers everything owed, the remainder is retained by the county for ninety days following the sale date, then goes to the record owner named in the foreclosure notice on an undisputed claim made inside that period, to the clerk of the district court on a disputed or multiple claim, or to the unclaimed property administrator under chapter 47-30.2 if nobody claims (57-28-20).
Payment plan
A partial payment right rather than a plan that pauses anything. Taxes, current or delinquent, may be paid in installments of not less than 10 percent of the tax plus penalty and interest, with nothing under 10 dollars, and penalty and interest are computed only on the unpaid balance (57-20-10). The statute does not say that paying by installments postpones the October 1 foreclosure.
After the deed: repurchase
The former owner, that owner's executor or administrator, or any parent, spouse or child may repurchase so long as the tax title remains in the county, paying the amount that would have satisfied the lien plus all later taxes and assessments with interest, penalties and costs, or a fair sale price fixed by the board where market value is lower (57-28-19). A contract for deed needs at least twenty five percent down.
Frequently Asked Questions
Other North Dakota guides
Adult Guardianship in North Dakota
Adverse Possession in North Dakota: Twenty Years, or Ten If the Taxes Were Paid
Asset Protection Planning in North Dakota (2026)
Dealing With Debt Collectors in North Dakota (2026)
Expunging a Criminal Record in North Dakota (2026)
Filing a Workplace Harassment Complaint in North Dakota
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