Cass County, ND
Home MenuProperty Taxes
To make an online tax payment, click here. You will need to have your property address, statement number or parcel number in order to look up property tax information for a property.
Online payments may be made by:
Electronic Check – You must know the routing number and account number to make a payment.
Credit/Debit Cards – All major credit cards (Visa/MasterCard/Discover/American Express) are accepted. Payments made by credit card will incur an additional convenience fee.
Online payments may be made by:
Electronic Check – You must know the routing number and account number to make a payment.
Credit/Debit Cards – All major credit cards (Visa/MasterCard/Discover/American Express) are accepted. Payments made by credit card will incur an additional convenience fee.
Things to Remember
- In order to make a payment online you must click on the shopping cart icon, under the words Add to Cart.
- You can make payments on multiple properties by returning to the Property Search screen and look up another property’s information. Click on the Add to Cart button to pay the property taxes. Click on the Cart button when all parcels being paid are in the shopping cart. In the cart you can either adjust payment amounts and click on the word Update or click on the Checkout button to begin the checkout process.
- Partial payments may be made through this system. The full amount of the yearly taxes owing must be added to the cart first and then the amount can be adjusted in the shopping cart itself.
- Do NOT use the back button while navigating through pages within the on-line tax payment pages or in the shopping cart. This can and will place any payment being made into a “pending” status, which will not allow you to complete the payment without having the shopping cart reset by someone from the Treasurer’s office.
- If you do not receive a payment confirmation, assume that your payment was NOT successful.
If you experience difficulties with the on-line credit card payment site, please review the Frequently Asked Questions or call 877-590-5097.
Tax payments can be made in person at the Finance Office, by check through the mail or dropped off in the secure drop box in front of the Courthouse at 211 9th Street South in Fargo. The drop box is checked several times a day. If residents want a receipt for their payment, please note that on the check; make sure the check and payment stub is in an envelope.
If residents intend to make payments in person at the Finance Office, we encourage them to bring statements and/or parcel numbers with them to ensure efficiency and avoid long wait times. If they do not have their statements or parcel numbers, they may be asked to return with proper documentation.
2 Year Tax Abatement - Properties with new construction may qualify for a two-year tax abatement. What this abatement does is take $150,000 off of the true & full value of the home, for figuring real estate property taxes, for two years. The two-year tax abatement does not reduce special assessments or drain taxes.
An example of this abatement would be a property will a true & full value of $300,000 would be reduced to $150,000 for two years to figure the consolidated property tax amount.
Full Assessment (No Abatement):
$300,000 home = Net Consolidated Tax $3,881.38
Reduced Assessment (With the Abatement):
$300,000 - $150,000 = $150,000 = Net Consolidated Tax $1,940.69
This exemption must be applied for through the appropriate city or county assessor’s office.
Click here for a listing of local city assessor’s.
Click here for additional information about the two-year tax abatement.
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Credits available to reduce or possibly eliminate consolidated property taxes are the Primary Residence Credit, Homestead Credit and the Veteran’s Credit.
Primary Residence Credit - The Primary Residence Credit (PRC) was established during the 2023 Legislative Session under House Bill 1158. The credit provides all North Dakota homeowners with the option to apply for a state property tax credit through the North Dakota Office of State Tax Commissioner.
Homeowners with an approved application may receive up to a $500 credit against their 2024 property tax obligation.
To be eligible for the credit, you must own a home (house, mobile home, town home, duplex, or condo) in North Dakota, and reside in it as your primary residence.
Click here to learn more about the Primary Residence Credit
Homestead Credit – The Homestead Property Tax Credit and Renter’s Refund are property tax credits available to eligible North Dakotans. Individuals may qualify for a property tax credit or partial refund of the rent they pay, if one of the following requirements is met:
- 65 years of age or older, OR
- An individual with a permanent and total disability
- Proof of total disability must be established by a certificate from a licensed physician or a written determination of disability from the Social Security Administration or federal or state agency authorized to certify an individual’s disability.
- There is no age requirement for those with a permanent and total disability.
- A homeowner or renter with disability must meet the same requirements, except for age, as a senior citizen homeowner or renter.
For a married couple who are living together, only one may apply for the Homestead Property Tax Credit or Renter’s Refund. Only the spouse applying for the credit needs to be 65 years of age or older, or permanently and totally disabled.
Click here for more information about the homestead credit.
Disabled Veteran’s Credit – This credit is available to disabled military veterans with a service-connected disability of 50% or greater. This credit must be applied for through the appropriate city or county assessor’s office.
Click here for more information about the disabled veteran’s credit.
Sample Property Tax Statement:
See below for an explanation of the different areas of the Property Tax Statement.
The parcel number is a unique number associated with your property. This number does not change unless a parcel is split into multiple parcels or combined with another parcel. A split or combination would create a new parcel number.
The statement number is a unique tax bill number assigned to a property each year when the tax bills are generated. This number will change every year.
The Net Consolidated Tax is figured by adding all of the individual taxing entities (City, Park, School, Fire & Etc.) mill levies and taking that mill levy times the taxable value of a property less any state-paid property tax relief. Unfortunately beginning with the 2017 tax year, the ND State Legislature has done away with the 12% state-paid property tax relief program. Below is an example of how Net Consolidated Tax is figured on a residential property:
True & Full Value of Property | $100,000 |
Assessed Value (50% of True & Full Value) | $50,000 |
Taxable Value (9% of Assessed Value) | $4,500 |
Consolidated mill levy (from 2016) | 297.51 |
Convert to rate (divide mills by 1000) | .29751 |
Consolidated Tax Amount ($4,500 X .29751) | $1,338.79 |
Special Assessments are a method used by cities or other taxing entities to pay for infrastructure improvement projects that benefit specific parcels of land. The cost of these projects is divided amongst the properties that benefit from them. Not all parcels have special assessments on them and special assessments may be paid off at any time. Until all special assessments on a parcel have been paid, the county will bill a yearly installment of special assessments on the property tax statement.
Drains are taxes for specific water/drainage projects that benefit specific parcels of land. Drain taxes can function similarly to a special assessment as sometimes there is a balance that can be paid off and differently in that sometimes drain taxes are ongoing maintenance charges that will generally continue as long as the drain is in existence.
Tax Payment Options – Taxes paid in full on or before February 15th of each year receive a 5% discount off of the consolidated property tax amount. Discount is not available on special assessments and drain taxes.
If not paying in full to take advantage of the discount, taxes may be paid in two installments with the first half being due by March 1st and the second half being due by October 15th.
If a tax payment deadline falls on a weekend or county holiday the deadline is the next business day. If mailing in a payment the payment must be postmarked by the deadline or it will be considered late and subject to normal penalties. It is recommended to take your payment to a main post office to be mailed to ensure it has the correct postmark.
If tax payments are not paid by the installment deadlines the taxes are subject to the following penalties:
Penalty on 1st installment & Specials Penalty on 2nd installment
March 1st 3% October 15th 6%
May 1st 6%
July 1st 9%
October 15th 12%
For taxes owing for prior years, interest is assessed at the rate of 1% per month. Interest is added on the first of the month.
True and Full Value/Taxable Value
The TAXABLE VALUATION is that value to which the taxation rate is applied to calculate the amount of tax due. An assessor first sets the TRUE AND FULL VALUE of each taxable property in the county. For residential and commercial property, true and full is market value. For agricultural property, it’s the productivity value. The assessor’s values are reviewed by the local city and township boards of equalization. Those values are further reviewed by the county director of equalization who makes recommendations to the county board of equalization. The state board of equalization finalizes these values. The equalization process ensures that like property is assessed equitably across the various city, township and county boundaries.
The TRUE AND FULL VALUE is reduced by 50% to arrive at the ASSESSED VALUE. The assessed value is then multiplied by 9% to determine the TAXABLE VALUATION of residential property. For all other property, the assessed value is multiplied by 10% to determine TAXABLE VALUATION.
Tax Payments may be made by cash, check or credit card. There is a 2.65% convenience fee with all credit card payments and a flat $1.50 fee for processing e-checks.
Please note that if your mortgage company pays the real estate taxes for your property you will still receive a property tax statement in the mail from our office. This is to let you know what your property taxes are and is for your information only.
Enter Property Value:*
Choose the Property Type:
Choose the appropriate jurisdiction levy:
Your estimated tax is:
Tax Cycle Calendar – Important Dates to Remember
December – Property tax statements are mailed during the first week to all property owners of record as of November 1st. Depending on when a property was transferred, new owners should contact the title company handling the closing of the property or review their closing statement to determine who is responsible for paying the taxes.
January – Tax season begins January 1st when taxes become due. All current year property taxes must be paid in full in order to record a deed to transfer ownership of a property.
February – A 5% discount is available off of real estate taxes if paid in full on or before February 15th *. Discount does not apply to special assessment and drain taxes.
March – The first installment of current real estate taxes is due by March 1st *. The first installment is ½ of the consolidated tax and all of the special assessment installment and drain taxes. If the first installment of taxes is not paid by March 1st a 3% penalty is assessed. Statement of Taxes Owing are mailed out to property owners with delinquent taxes.
May – If the first installment of taxes is not paid by May 1st * another 3% penalty is assessed. Statement of Taxes Owing are mailed out to property owners with delinquent taxes. Certified mailers of Notice of Foreclosure of Tax Lien go out to property owners and a $50 fee is assessed to parcels with delinquent taxes of three years.
July – If the first installment of taxes is not paid by July 1st * another 3% penalty is assessed. Statement of Taxes Owing are mailed out to property owners with delinquent taxes.
October – If the first installment of taxes is not paid by October 15th * a final 3% penalty is assessed. The second installment of taxes is due by October 15th. If the second installment is not paid by October 15th a 6% penalty is assessed. Statement of Taxes Owing are mailed out to property owners with delinquent taxes.
November – Notice of Tax Lien statements are mailed out to property owners with delinquent taxes letting them know when interest begins accruing and about the Notice of Foreclosure of Tax Lien process for properties with three years of taxes owing.
* If a tax payment deadline falls on a weekend or county holiday, the deadline is the next business day. If mailing in a payment the payment must be postmarked by the deadline or it will be considered late and subject to normal penalties. It is recommended to take your payment to a main post office to be mailed to ensure it has the correct postmark.
For taxes owing for prior years, interest is assessed at the rate of 1% per month. Interest is added on the first of the month.
Tax Cycle Calendar – Important Dates to Remember (Mobile Home)
January – Mobile Home tax statements are mailed to all mobile home owners during the month of January.
February – A 5% discount is available off of mobile home taxes if paid in full on or before February 15th *.
March – The first installment of mobile home taxes is due by March 1st *. If the first installment of taxes is not paid by March 1st a 2% penalty is assessed. Statement of Taxes Owing are mailed out to mobile home owners with delinquent taxes.
April – If the first installment of taxes is not paid by April 1st * another 2% penalty is assessed.
May – If the first installment of taxes is not paid by May 1st * another 2% penalty is assessed.
June – If the first installment of taxes is not paid by June 1st * another 2% penalty is assessed.
July – If the first installment of taxes is not paid by July 1st * a final 2% penalty is assessed. The second installment of taxes is due by July 1st. If the second installment is not paid by July 1st a 2% penalty is assessed. Statement of Taxes Owing are mailed out to property owners with delinquent taxes.
August – If the second installment of taxes is not paid by August 1st * another 2% penalty is assessed.
A Warning & Notice for Delinquent Taxes letter is mailed out to mobile home owners with delinquent taxes. 10 business days after the mailing of the Warning & Notice letters, a Sheriff’s Letter is mailed out. This letter states that after 10 business days after the Sheriff’s Letter is mailed a notice will be posted on the mobile home stating that the home has been distrained for non-payment of mobile home taxes.
September – If the second installment of taxes is not paid by September 1st * another 2% penalty is assessed.
For properties with outstanding mobile home taxes, distrainment notices are posted by the Sheriff’s office on those mobile homes, a Notice of Sale is published in the Fargo Forum newspaper, and the sale of those mobile homes takes place at the front door of the Cass County Courthouse on the specified date as published in the Notice of Sale.
October – If the second installment of taxes is not paid by October 1st * a final 2% penalty is assessed.
* If a tax payment deadline falls on a weekend or county holiday the deadline is the next business day. If mailing in a payment the payment must be postmarked by the deadline or it will be considered late and subject to normal penalties. It is recommended to take your payment to a main post office to be mailed to ensure it has the correct postmark.
For taxes owing for prior years, interest is assessed at the rate of 1/2% per month. Interest is added on the first of the month.
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Yes. The Motor Vehicle Department issues certificates of title for mobile homes. The fee is $5.
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Once your payment information is submitted, the transaction is complete and cannot be cancelled.
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Like all public records, all property tax information is available to any individual or company that wishes to review it.
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If the county director of tax equalization determines that any person has failed to make application for the tax permit, the county director has the right to contact the county state’s attorney to request that a civil action be initiated against the delinquent taxpayer.
In August of each year a Warning and Notice letter of noncompliance of mobile home tax laws is mailed out to mobile home owners with taxes delinquent one year. Approximately 10 business days after the Warning and Notice letters have been mailed a Sheriff’s letter is mailed to mobile home owners with delinquent taxes. This letter states that:
1. Sometime after ten (10) days a notice will be posted on the mobile home stating that the mobile home has been distrained for non-payment of mobile home taxes.
2. A Notice of Sale will be published in the Fargo Forum newspaper advertising the sale of the mobile home.
3. The sale of the mobile home will take place at the front door of the Cass County Courthouse.
4. All delinquent mobile home taxes must be paid in full IMMEDIATELY to stop the sale of the mobile home.The final Distrainment Notices to seize the property are posted on mobile homes with delinquent taxes by the Sheriff’s office. If the taxes are not paid immediately, the mobile home will be sold.
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The county director of tax equalization estimates the true and full value of the mobile home. The true and full value is multiplied by 50 percent to determine the assessed valuation. If the mobile home is used for residential purposes, the taxable valuation should represent 9 percent of the assessed valuation. If the property is used for commercial purposes, the taxable valuation should represent 10 percent of the assessed valuation. The taxable valuation is multiplied by the preceding year’s total mill levy for the taxing district in which the mobile home is located to determine the mobile home tax.
Mobile home taxes are payable in the year for which they are levied. They differ from real property taxes, which are payable in the year following the year for which they were levied.
Any time a mobile home is acquired or moved into the state during the year and does not have a mobile home tax permit, the county director of tax equalization estimates the true and full value for the full year and prorates the tax for the remaining number of months, rounded to the nearest month, the mobile home is subject to the tax.
Below is an example of how consolidated tax is figured on a mobile home:
True & Full Value of Property $25,000.00
Assessed Value (50% of True & Full Value) $12,500.00
Taxable Value (9% of Assessed Value) $1,125.00
Consolidated mill levy (from 2017) 292.71
Convert to rate (divide mills by 1000) .29271
Consolidated Tax Amount ($1,125 X .29271) $329.30
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If you are paying via the Internet, you will receive a digital receipt once your credit or debit card charge has been authorized and your payment is completed. We recommend that you print this receipt for your records as proof of payment.
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You may call our credit card processing company at 877-590-5097.
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To contact your card company regarding a payment, refer to the telephone number printed on the back of your payment card.
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You can make a payment online. The payment process is fast, easy and secure. There will be a convenience fee of 2.65% of the transaction amount with a minimum fee of $3.00 for all credit card payments. There will be a convenience fee of $1.50 for all electronic check payments.
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In order to move a mobile home from its current location, a moving permit indicating that all taxes, penalties and interest have been paid must be obtained from the county director of tax equalization and displayed on the rear of the mobile home during transport. Contact the Cass County Assessor's Office by clicking here.
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The certificate of title must be completed by both the seller and the buyer. The seller will sign in Part 1 (Seller’s Assignment and Warranty of Title) as the seller. The buyer will complete the buyer’s information with their legal name(s) and mailing address. The buyer must also complete Part 3 (Purchaser’s Certification and Application) on the back of the title, signing as the buyer and listing the lien holder information if applicable. The buyer must complete SFN 3004 North Dakota State Board of Equalization Statement of Mobile Home Full Consideration. The title and equalization form must be submitted along with a $5 title fee. The new title will be mailed to the registered owner or lien holder of record.
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I received a message that my credit or debit card company did not authorize my payment. Who should I contact?
If your credit or debit card company does not authorize your payment, you should contact your credit or debit card issuer directly using the number on the back of your card.
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I submitted my payment information, but I did not receive a confirmation number, did my payment go through?
If you did not receive a confirmation number, please call customer service at 877-590-5097.
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Yes, if you pay your tax bill in full by February 15th you will receive a 5 percent discount. If February 15th falls on a weekend, the deadline for the discount is the next business day. The discount is calculated on your consolidated tax. Discount is not available on special assessments and drain taxes.
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We accept Visa, MasterCard, Discover and American Express credit cards.
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If you are paying via the Internet, you will receive a digital receipt once your credit or debit card charge has been authorized and your payment is completed. We recommend that you print your digital receipt for your records as proof of payment.
If you have already mailed a tax return or have filed your form electronically, record the confirmation number and keep it with your tax records. If you are paying a fee to a government or other entity, record the confirmation number and keep it with your records.
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If you see this status when trying to make a payment, you must call the Cass County Finance Office, during regular business hours, at (701)241-5611 and we will reset the parcel so that a payment may be made on it. No payments may be made for a parcel until the pending status has been removed by our office.
The pending status most often happens when the back button in the internet browser being used, is used to go out of and back into a parcel after an amount has been added to the shopping cart.
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A mobile home is defined as a single or multi-sectional structure which is built on a permanent chassis and is either attached to utility services or is 27 feet or more in length. The structure must ordinarily be designed for human living quarters, either on a temporary or permanent basis, and owned or used as a residence or place of business by the owner or occupant. A mobile home which is connected to electric, gas, or other utility services provided by a utility company under the jurisdiction of the public service commission, a rural electric cooperative, or a political subdivision of the state is subject to the mobile home tax.
A mobile home structure, such as a recreational vehicle, which is not permanently attached to the land and is used as living quarters or as a place of business is subject to the mobile home tax provided the structure meets the requirements of a mobile home as defined in N.D.C.C. § 57-55-01.
A mobile home which is vacant with no personal belongings in it and which is physically disconnected from utilities is not subject to tax.
A mobile home permanently attached to a foundation and situated on land that is owned by the owner of the mobile home is considered real property and is taxed as regular real estate. (N.D.C.C. ch. 57-02)
A manufactured home for which an Affidavit of Affixation has been recorded under N.D.C.C. §§ 39-05-35 and 47-10-27 is considered real property and is taxed as regular real estate. (N.D.C.C. ch. 57-02)
A park model trailer is not a mobile home if it is used for temporary seasonal or recreational living quarters, is located in a trailer park or campground or is registered as a travel trailer, and the owner has paid a park model trailer fee under N.D.C.C. § 39-18-03.2. A park model trailer is defined as a recreational vehicle not to exceed forty feet in length; is built on a single chassis; has a gross trailer area not exceeding four hundred square feet of enclosed living space in the setup mode; and is certified by the manufacturer as complying with A119.5 Recreational Park Trailer Standard of the American National Standards Institute.
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Due dates for regular real estate property taxes in Cass County are as follows: Taxes for the 1st installment are due by March 1st. If March 1st falls on a weekend, the deadline is the next business day. Taxes for the 2nd installment are due by October 15th. If October 15th falls on a weekend, the deadline is the next business day.
If you mail your payment on time, but the Post Office fails to postmark it by the due dates, it will be considered a late payment and penalties will apply.
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Property bills are mailed in the first part of December of each year to the owner of record as of November 1. If there is a mortgage on the property, the mortgage holder receives a copy of the tax bill. Depending when the property was transferred, new owners should contact their title company or review their closing statement to determine who is responsible for paying taxes. Unpaid taxes will continue to accrue against the property unless the bill is paid.
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There is no charge for reviewing tax information about an individual property.