What is the property tax rate in Williams County?

The combined effective property tax rate in Williams County, North Dakota is approximately 0.95%.

Williams County Property Tax Calculator (2026) — North Dakota Property Tax Almanac

Property Tax in Williams County, 2026

A calculator and field guide for Williston-area homeowners — and for anyone considering a move to Williams County — including North Dakota's structurally distinctive 2-step calculation (Assessed Value = 50% of true-and-full value, Taxable Value = 9% of AV for residential = 4.5% effective AR), the HB 1176 of 2025 Primary Residence Credit (RAISED from $500 to $1,600/year for 2025-2027; eliminated property taxes entirely for ~50,000 ND households), the 12% Statewide Property Tax Credit (automatic, no application), the income-tested Homestead Property Tax Credit for 65+/disabled (HHI ≤ $40K = 100% reduction up to $9K TV), the Disabled Veterans Credit (up to 100% of taxes on first $200K T&F for 50%+ disabled vets), and the new 3% local property tax budget growth cap (with voter opt-out provision).

Williams 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. Williams's consolidated mill levy produces typical effective rates around 0.95%. 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.

The Primary Residence Credit (PRC) was massively expanded for 2026. Initially $500/year for 2024-2025, the PRC was raised to $1,600/year for the 2026 tax year (and beyond). Available to ANY homeowner who occupies their dwelling as a primary residence — no income limit, no age limit, no veteran requirement. Apply online at the ND Taxpayer Access Point (ND TAP) between January 1 and April 1. On a $300K Fargo home with ~$3,000 typical bill, the $1,600 PRC reduces the bill to ~$1,400 — a structural change that makes ND one of the most generous state-paid relief jurisdictions in the US.

The Disabled Veterans Credit is functionally a sliding-scale full exemption for high-disability vets. NDCC §57-02-08.8 provides a credit equal to the percentage of the veteran's VA disability rating times 100% of taxes on the first $200,000 of true and full value (or $9,000 of taxable value). A 100% disabled vet on a $200K home pays no property tax; a 50% disabled vet on the same home pays half. Stack with the $1,600 Primary Residence Credit and the 12% statewide credit for compounded benefit. Apply by April 1 with the local assessor or County Director of Tax Equalization.

2026 Williams 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), Williston district)

Taxing entity	Rate
Williston Public Schools	100.0000
Williams County (general)	50.0000
City of Williston	45.0000
Park District	15.0000
Combined total	210.0000

As of April 27, 2026 · From Williams County Tax Equalization Office.

Note: Williams County is the heart of North Dakota's Bakken oil play — Williston is the epicenter of the 2008-2014 oil boom that transformed the regional economy and made ND the second-largest US oil producer (after Texas). At the boom peak (2014), Williston had the lowest unemployment in the United States (~1%), median rents exceeding $2,500/month, and a population that grew from ~12K (2010) to ~30K (2014). The 2014-2016 oil price collapse moderated the boom; Williston has settled into a more stable mid-cycle pattern with population around 30K-32K.

Note: Williams' combined mill levy of ~210 mills produces typical effective rates around 0.95% on full market value — among the lower in ND's metro counties. The substantial oil-and-gas commercial property tax base (well sites, gathering pipelines, processing facilities, gas-fired power generation) carries an outsized share of the AV. Williams County's property tax revenue per capita is among the highest in ND due to the oil-and-gas base.

Note: Williams homeowners benefit from ND's state-paid relief stack — the $1,600 Primary Residence Credit + 12% statewide credit + Disabled Veterans Credit reduce typical bills substantially. Williston's median home values appreciated dramatically during the 2014 boom (peak ~$365K) and have since moderated to ~$295K. The HB 1158 of 2023 expansion of the Homestead Credit (asset limit removed, income brackets simplified) helps long-term Williston residents who built equity during the boom.

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.

Cities and towns in Williams County

Williams County contains 6 incorporated municipalities, ranging from Williston to the smallest village. Search volume for property tax is often city-specific, so here is the complete list — with population from the 2020 US Census, rounded to the nearest 100.

Data: US Census Bureau, 2020 Decennial Census. Populations rounded. Cities marked as "split" straddle a county border — the portion inside Williams County is subject to Williams County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Williston County seat	city	30,500
Tioga	city	1,500
Ray	city	580
Grenora	city	200
Wildrose	city	110
Springbrook	city	30

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Williston tax district. Other cities in Williams County may pay into different school districts, city rates, and special districts — so their combined rates can differ, sometimes substantially. Always verify the specific rates for your address with the Williams County Tax Equalization Office before relying on any estimate.

Frequently asked questions

When are North Dakota property taxes due?

Real estate tax is due and payable to the County Treasurer on January 1 of the year following assessment. Penalty dates: March 1 (3% penalty on first installment), May 1 (additional 3%), July 1 (additional 3%), October 15 (additional 3% — total can reach 12% by year-end on unpaid amounts). Most homeowners pay through escrow via mortgage servicer. Mobile homes pay differently (in advance per a separate calendar).

How does the $1,600 Primary Residence Credit work?

The Primary Residence Credit (PRC, NDCC §57-02-08.10) is a state-paid credit of up to $1,600/year for any homeowner who owns and occupies their dwelling as a primary residence. NO income limit. NO age limit. NO veteran requirement. 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. Among the most generous state-paid property tax credits in the United States.

How does North Dakota's 2-step assessment system work?

It's mathematically simple but structurally distinctive. True and full value (= market value) is assessed annually as of February 1. Assessed value = 50% of T&F. Taxable value = 9% × assessed value (residential) or 10% (commercial). The mill rate applies to taxable value. Net effect: residential taxable value = 4.5% of FMV. On a $300K home, taxable value = $13,500; with a typical 220-mill levy, gross tax = ~$2,970. After the 12% statewide credit and $1,600 Primary Residence Credit, net bill ≈ $1,015.

How does the Disabled Veterans Credit work?

For veterans with 50%+ service-connected disability rating (NDCC §57-02-08.8). 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). A 100% disabled veteran on a $200,000 ND home pays NO property tax — effectively a full exemption. An 80% disabled vet pays 20% of the bill on the first $200K of value. Apply by April 1 with the local assessor; submit DD-214 + VA disability rating letter. Stacks with the $1,600 Primary Residence Credit and 12% statewide credit.

What's the Bakken oil boom's effect on western ND property tax?

The Bakken oil boom (2008-2014) drove unprecedented property value appreciation in Williams, McKenzie, Mountrail, and Dunn counties — Williston (Williams County) home values rose 4-5x in some years. Oil-and-gas commercial property carries substantial AV, allowing residential mill rates to stay relatively low despite the rapid growth. The 2014-2016 oil price collapse moderated the boom but commercial oil-and-gas property remains the dominant tax base. ND's $1,600 Primary Residence Credit and 12% statewide credit benefit Bakken-region homeowners disproportionately given the higher home values.

About Williams County

Beyond the property tax — a few things you might not know about the place.

Weird fact

At the 2014 Bakken oil boom peak, Williston had the most expensive rents in the United States outside of Manhattan and San Francisco — a single-bedroom apartment commonly rented for $2,500-3,500/month, and "man camps" (temporary worker housing) charged $1,500+/month for a bunk. McDonald's franchises in Williston paid starting wages of $15-18/hour (~3x the federal minimum at the time) just to staff the restaurants. The Williston Walmart was reportedly the highest-grossing in the United States during the boom.

Hometown hero

Phil Jackson

11-time NBA champion head coach (Chicago Bulls 6 + LA Lakers 5). Grew up in Williston where his father was a Pentecostal minister; graduated from Williston High School in 1963 before attending UND. His memoir Sacred Hoops (1995) extensively references his Williston childhood and the Pentecostal religious upbringing that shaped his unconventional coaching philosophy.

Biggest annual event

Williston Trading Post

Annual fall trading-post festival celebrating the Lewis & Clark Expedition and Fort Union Trading Post (~25 miles southwest of Williston, an active fur trade post 1828-1867). Features historical reenactors, Native American cultural demonstrations, and substantial Bakken-region heritage tourism. Williston also hosts the celebrated Upper Missouri District Fair.

Property Tax in Williams County, 2026