Morton County operates under North Dakota's distinctive 2-step assessment system: real property is assessed at 50% of true and full value, then taxable value = 9% × assessed value for residential (10% commercial). Net effect: residential taxable value = 4.5% of fair market value. Morton's consolidated mill levy produces typical effective rates around 1.02%. ND's $1,600 Primary Residence Credit (raised from $500 in 2024-2025 to $1,600 for 2026) and 12% statewide property tax credit (HB 1176 of 2023) are among the most generous state-paid relief programs in the United States.
How the bill is built
True and full value (= FMV) is assessed annually as of February 1 by the city/township assessor. Assessed value = 50% of T&F. Taxable value = 9% × assessed value (residential). Tax = taxable value × consolidated mill levy / 1000. Apply Homestead Credit (65+/disabled, income-tested) or Disabled Veterans Credit (50%+ rated) to taxable value. After tax computation, apply the 12% statewide credit (HB 1176 of 2023) and the $1,600 Primary Residence Credit (for 2026+). Bills are due January 1 of the year following assessment; first installment penalties begin March 1, with additional penalty dates May 1, July 1, and October 15.
2026 Morton County rate breakdown (consolidated mill levy per $1,000 of taxable value (residential taxable value = 9% × 50% × FMV = 4.5% of true and full value), Mandan district)
| Taxing entity | Rate |
|---|---|
| Mandan Public Schools | 105.0000 |
| Morton County (general) | 60.0000 |
| City of Mandan | 50.0000 |
| Park District | 14.5000 |
| Combined total | 229.5000 |
As of April 27, 2026 · From Morton County Tax Equalization Office.
Deductions and credits for 2026
North Dakota's homeowner relief expanded substantially under HB 1158 of 2023 (Homestead Credit) and HB 1176 of 2023 (Primary Residence Credit + 12% statewide credit + Disabled Veterans Credit expansion). Five layered mechanisms now apply: the $1,600 Primary Residence Credit (state-paid, raised from $500 for 2026), the 12% Statewide Property Tax Credit (HB 1176, applied to all real property), the Homestead Property Tax Credit (income-tested for 65+/disabled), the Disabled Veterans Property Tax Credit (sliding scale to 100% on first $200K T&F), and the Renter's Refund (separate program for tenants).
Primary Residence Credit (NDCC §57-02-08.10)
State-paid credit of up to $1,600 per year for any homeowner who occupies their dwelling as a primary residence. Available regardless of age, income, or veteran status. Originally created at $500/year for tax years 2024-2025; raised to $1,600 for tax year 2026 and beyond. Apply online at the ND Taxpayer Access Point (ND TAP) between January 1 and April 1 of the tax year. Expanded by SB 2201 of 2025 to include property held in trusts, life estates, and contracts for deed. Among the most generous state-paid property tax relief programs in the United States.
12% Statewide Property Tax Credit (HB 1176 of 2023)
12% credit applied to all property taxes levied against real property and centrally-assessed property in North Dakota. Applies AUTOMATICALLY — no application required. Effectively reduces every ND property owner's bill by 12% before any other credits are applied. Combined with the $1,600 Primary Residence Credit, a homeowner with a $3,000 gross bill pays ~$3,000 × 88% − $1,600 = $1,040 net. The 12% credit is the most-recent of multiple ND legislative responses to home value appreciation and federal SALT cap pressures.
Homestead Property Tax Credit (NDCC §57-02-08.1, expanded by HB 1158 of 2023)
For homeowners 65+ OR permanently and totally disabled. Compressed to two income brackets effective 2024+: HHI ≤ $40,000 = 100% reduction up to $9,000 of taxable value; HHI $40,001-$70,000 = 50% reduction up to $4,500 of taxable value. Asset limit removed by HB 1158 of 2023 (previously $500K). Annual application required with local assessor or County Director of Tax Equalization. The expansion has driven substantial growth in qualifying applicants — many ND homeowners who were previously over the asset limit now qualify.
Disabled Veterans Property Tax Credit (NDCC §57-02-08.8)
For veterans with 50%+ service-connected disability rating. Credit equals the disability rating percentage applied to 100% of taxes on the first $200,000 of true and full value (or $9,000 of taxable value, equivalent). Examples: 100% disabled vet on $200K home pays $0 property tax; 80% disabled vet on $200K home pays 20%. Surviving spouses retain (with VA dependency and indemnity compensation). Apply by April 1 with local assessor; submit DD-214 + VA disability rating letter. Stacks with the $1,600 Primary Residence Credit and 12% statewide credit.
Appealing your assessment
True and full value assessments are determined annually as of February 1. The assessor must notify property owners when T&F value increases 10% or more AND $3,000 or more. City/township Boards of Equalization meet in April to review assessments; the County Board reviews within the first 10 days of June; the State Board of Equalization reviews in August. Property owners may appeal at any level. The 12% statewide credit (HB 1176 of 2023) is applied automatically and cannot be appealed; only the underlying T&F value or classification can be challenged. ND's relatively transparent assessment system (T&F = market value) makes appeals more straightforward than equalization-ratio states.