Property tax foreclosure in North Dakota

The property tax process in North Dakota, step by step

1. Taxes due, penalties and interest

   Due January 1; first half late after March 1, second half after October 15

   A late first half gets 3% penalties on March 1, May 1, July 1 and October 15, and a late second half gets a 6% penalty, with 12% simple interest from the next January 1. You can pay current or past-due taxes in partial payments of at least 10% of the tax (and at least $10), and penalty and interest are then figured only on what is left.

   N.D.C.C. §§ 57-20-01, 57-20-10, 57-20-26

2. Yearly delinquent tax notice

   Mailed November 1 to 15

   The county treasurer mails you a notice that the taxes are delinquent and a lien on the property. It warns that the auditor will foreclose and issue a tax deed to the county unless everything is paid by October 1 of the second year after the taxes became delinquent.

   N.D.C.C. § 57-20-26

3. Notice of foreclosure of tax lien

   Served by June 1, once 2 or more years have passed since the tax was due

   For a home, the sheriff serves the notice on you in person if you live in North Dakota, and anyone living there is also served; mortgage holders and lienholders get it too. It lists the amount needed to satisfy the lien and the date the foreclosure will happen.

   N.D.C.C. §§ 57-28-01, 57-28-03, 57-28-04

4. Last day to pay

   October 1 after the notice

   Pay the total in the notice, including taxes, special assessments, penalties, interest and foreclosure costs, by October 1. If you do not, your ownership and any mortgage or lien pass to the county and all rights to pay off the lien end.

   N.D.C.C. §§ 57-28-02, 57-28-08

5. Tax deed to the county and buying it back

   After October 1, while the county still owns it

   The county auditor issues a tax deed to the county. As long as the county holds title, you, your executor, or your parent, spouse or child can repurchase by paying the lien amount plus later taxes, or a fair price the board sets if the home is worth less, in cash or by contract for deed with at least 25% down and up to 10 yearly payments.

   N.D.C.C. §§ 57-28-09, 57-28-19

6. County sale

   Annual auction starts the third Tuesday of November

   The county appraises the property at least 30 days before the sale, and if it is worth more than what is owed, the minimum bid must cover at least the full amount owed. The sale is posted at the auditor's office at least 15 days ahead and published once at least 10 days ahead.

   N.D.C.C. §§ 57-28-10, 57-28-13, 57-28-14, 57-28-15

7. Claim the excess proceeds

   Within 90 days after the sale

   The county keeps any amount above the taxes, assessments, penalties, interest and costs for 90 days. The owner of record named in the foreclosure notice who files an undisputed claim in that time is paid; disputed or competing claims go to the clerk of district court, and unclaimed money goes to the state unclaimed property administrator.

   N.D.C.C. § 57-28-20

Common questions in North Dakota