State Tax Laws > Property Taxes > North Dakota (Summary)

Tax Type: Flat tax

Description: $.50 per acre

Law: Forest Stewardship Tax 1967 Amended 1991 57-57-01 to -10

Objective: To provide a financial incentive to woodland owners which they can in turn invest in actively managing this acreage.  In addition this program aims to preserve North Dakota's diminishing forest resources.

Forest Tax Program Requirements

Min/Max Acreage: 10 acres or 5 acres if planted

Min. Stocking Growth: N/A

Forest Management Plan: A stewardship plan approved by North Dakota Forest Service

Duration of Enrollment: 5 years

Penalties for Use Change: Return to FMV

Program Administration

State: Issues forest classification order

County Tax Assessor and Commissioner: Files application

University: N/A

Landowner: N/A

For a more in depth discussion of North Dakota property taxes click here!