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Residential Property Taxes

Property taxes in North Dakota are based on the value of the real estate being taxed. In Fargo, the Assessment Department determines that value by applying mass appraisal techniques on all properties and administering any property tax exemptions for qualifying properties. Those valuations are certified annually to Cass County Government, which is responsible for levying and collecting the tax.

What do my taxes fund?

In Fargo, property taxes fund:

  • City government.
  • Public school districts.
  • County government.
  • Fargo Parks and Recreation
  • Cass County Soil Conservation District.
  • Regional Water Resource District.
  • State of North Dakota.

How are my taxes calculated?

Property taxes are determined when each local political body (city, county, school, etc.) sets their budget. The budgets determine how much revenue must come from property taxes. That amount is then levied against the total taxable value of property in Fargo. 

The work of the Fargo Assessment Department results in determining the distribution of each property's share of that tax burden. In order to calculate gross taxes on a property, the following formula is used:

Assessor's Value x Assessment Ratio x Assessment Factor x Mill levy =
Gross Tax

The assessment ratio is 50% for all properties. The assessment factor is 9% for residential and 10% for all other classes of property. The mill levy changes every year. View current mill levy information.  

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