North Dakota (Summary)
Last Updated: March 2020
Tax Type: Flat Tax
Description: Landowners having qualifying forest tracts in participating counties can apply. Enrolled forest land is taxed at a flat rate of $.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.
Principal Forest Property Tax Incentive Program:
Program legal-common name: Forest Stewardship Property Tax Program
Program Requirements
Min/Max Acreage: minimum 10 acres for natural forests and 5 acres for planted forests
Min. Stocking Growth: N/A
Forest Management Plan:A stewardship plan approved by North Dakota Forest Service
Duration of Enrollment: 5 years
Evidence of Use: A forester will examine the property to determine its eligibility.
Penalties for Use Change: Declassified and return to FMV
Program Administration
State: North Dakota State Forest Service
County Tax Assessor and Commissioner: County commission decides whether participate the program. Local assessor in preparing the tax roll shall show the acreage for each owner.
University: N/A
Landowners: File an application and sign a contract with the board of county commissioners.
For a more in depth discussion of North Dakota property taxes click here!