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North Dakota tax lien & tax deed sales

North Dakota sells the deed itself, so no statutory investor interest rate applies under N.D.C.C. ch. 57-28. Tax Sale Atlas holds the sale calendar, auction platform and list locations for all 53 North Dakota counties, each read from the county’s own official pages and checked against the statute on Sep 3, 2026.

North Dakota is a tax deed state, and the investor never meets the delinquency. Read more…

The county auditor forecloses the tax lien itself: notice goes out on or before June 1 for any property two or more years past due, foreclosure follows on October 1, and the auditor then issues a tax deed to the county, which takes the property in fee. Nothing is sold to a private bidder at that stage, and no tax lien certificate exists to buy. What investors bid on is the county reselling land it already owns, at an annual auction held on the third Tuesday of November at the county auditor's office or the usual place of holding district court. Each parcel is appraised beforehand and cannot sell below its minimum sale price. Payment is cash, or one quarter down with the balance over up to ten years on a contract for deed. Parcels that do not sell can be bought at private sale before the next November auction, still at no less than the minimum sale price.

Rules verified Sep 3, 2026 against North Dakota Statutes.

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Sale type: Tax deed
Auction method: premium bid
Over-the-counter: Available
Counties: 53 counties

Every displayed fact carries a source badge. Verified Sep 3, 2026 against official county and state pages.How we verify

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Tax deed sales

A tax deed sale auctions the property itself to the highest bidder. Win, and you can take ownership, but the deed is not clean, insurable title on its own. If the parcels you are bidding on are vacant land rather than houses, see what buying land at a tax sale hands you.

Auction method: premium bid (highest bidder)

Runs afterProperty for which two or more years have passed since the tax became due. More…

The county auditor gives notice of foreclosure of the tax lien on or before June 1, and the lien is foreclosed on October 1 after service. The auditor then issues a tax deed passing the property in fee to the county, free of encumbrances except certified or later special assessment installments and the homestead credit lien named in the section.

Run by

County Auditor. The auditor gives the foreclosure notice, issues the tax deed to the county, and conducts the annual sale of land the county acquired by tax deed.

DepositNone. Chapter 57-28 sets no bidder deposit and no registration fee. More…

Each parcel is sold at auction to the highest qualified bidder for no less than the minimum sale price, and the terms are settled at the sale: the full amount in cash paid promptly to the county treasurer, or one quarter of the purchase price in cash with the balance in equal annual installments over not more than ten years under a contract for deed. A bidder who owes delinquent property taxes in any North Dakota county is disqualified from purchasing.

Balance dueCash, or one quarter of the purchase price in cash with the balance in equal annual installments over not more than ten years under a contract for deed. More…

A cash purchaser pays the county treasurer promptly; an installment purchaser pays the first installment and receives the contract for deed. Installments may be paid early.

A tax deed does not convey marketable title. Most buyers file a quiet title action before they can resell or insure the property. See the due diligence guide, or check what survives a tax deed in North Dakota.

Redemption, delinquency, and over-the-counter at a glance

Redemption

How longThere are two distinct windows and neither is a redemption against a private buyer. More…

Up to October 1, paying the amount in the foreclosure notice stops the process. After the tax deed vests in the county, the former owner, the former owner's executor or administrator, or a parent, spouse or child of the former owner may repurchase the property so long as the county still holds tax title, for cash or on a contract for deed. A city holding a delinquent special assessment has a prior right to buy at the appraised value, exercisable within 30 days of the auditor's notice. Once the county sells at the annual auction, the purchaser's deed is not subject to any of this.

Delinquency

How it startsTaxes become due on January 1 following the year they were levied. More…

The first installment of real estate tax is delinquent after March 1 and carries a 3 percent penalty, with a further 3 percent on May 1, another 3 percent on July 1 and another 3 percent on October 15. The second installment is delinquent after October 15 and carries a 6 percent penalty. The 12 percent simple interest in the same section applies by its own terms to unpaid taxes on personal property, not to real estate.

Over-the-counter

How to buyAny parcel not sold at the annual November sale may be sold by the county auditor at private sale before the next annual November sale, for not less than the parcel's minimum sale price. More…

The board may reappraise the value at any time it thinks necessary, and any reappraisal must be finished at least 30 days before the next annual sale. The board may also engage licensed real estate brokers by resolution to market unsold parcels under nonexclusive listing agreements, reserving the right to reject any offer. Property under a city special assessment lien must be offered to the city first.

Every state has its own name for what goes unsold, so check what North Dakota calls its leftover tax-sale inventory.

Governing statutes

N.D.C.C. ch. 57-28 N.D.C.C. 57-28-13 N.D.C.C. 57-28-15 N.D.C.C. ch. 57-20

All 53 North Dakota counties

Sales are organized by county. Search your city or county, or filter by whether the tax deed sale runs online or in person. Each row shows the certificate-sale platform for quick comparison.

Frequently asked questions

Does North Dakota sell tax liens or tax deeds?

Tax deeds, and the county buys first. No tax lien certificate is ever sold to an investor. The county auditor forecloses the tax lien and issues the tax deed to the county itself, which takes the property in fee. What an investor can buy is that land afterwards, at the county's own annual sale.

When is the North Dakota tax sale?

The third Tuesday of November, every year, in every county. State law fixes the date rather than leaving it to each county, and puts the sale at the county auditor's office or the usual place of holding district court.

How does a parcel reach the sale?

On or before June 1 the county auditor gives notice of foreclosure on any property where two or more years have passed since the tax became due. The lien is foreclosed on October 1 after that notice is served, and the auditor then issues the tax deed to the county. Note the threshold is two years; several widely repeated guides still say four.

See all North Dakota FAQ

Learn before you bid

Cornerstone6 min read

Start with a North Dakota county

Open any county for its sale calendar, auction platform, registration rules, and office contacts.

Adams County Read the guides