North Dakota sells no tax lien certificates to investors. To buy a North Dakota tax deed you bid on the property itself, at a county auction run by the County Auditor. The winning bid conveys the county's interest in the parcel, not a lien against it.
Each step below is drawn from North Dakota statute, not general advice. The exact sale dates, platform, and deposit amounts are set county by county, so confirm the specifics on your county page before you register.
New here? There is no certificate step in North Dakota. You bid on the property itself, so the money is at risk on the parcel from day one and the research has to happen before the auction, not after. Not sure which is for you? Start with tax lien vs tax deed.
Learn the timeline and lien priority
Taxes become due on January 1 following the year they were levied. 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. Understand this before you commit any money.
Know when the redemption right ends
Not applicable to investors. Penalties and interest under 57-20-01 accrue to the county on the unpaid tax, never to a private certificate holder, because no certificate is issued. There are two distinct windows and neither is a redemption against a private buyer. 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. A redemption before that deadline pulls the parcel off the auction list, so confirm it is still scheduled before you travel or bid.
Learn what sends a parcel to the auction
Property for which two or more years have passed since the tax became due. 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. Each parcel is appraised by the board of county commissioners at least 30 days before the sale, and cannot be sold below the minimum sale price fixed before the sale. The appraised price must cover the taxes, special assessments, homestead credit for special assessments, penalties, interest and costs due when the foreclosure notice was served, plus estimated taxes and special assessments for the current assessment year.
Bid at the tax deed auction
The 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. sells the property at public auction to the highest bidder. None. Chapter 57-28 sets no bidder deposit and no registration fee. 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. Cash, 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 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.
Or buy over the counter
You do not have to wait for an auction. Any 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. 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.
One more step: clear the title
Winning a tax deed does not hand you marketable title. Before you can resell to a normal buyer or insure the parcel, you will usually need a quiet title action, which takes months and costs money. Fold that cost into your maximum bid and read what you actually own after a tax deed before you bid. A tax deed also does not wipe out everything: select governmental and municipal liens can survive, and a federal tax lien carries a 120-day IRS redemption right, so check what survives a tax deed too.
Buying tax deeds in North Dakota: common questions
How do you buy a tax deed in North Dakota?
More North Dakota answers, including redemption and statute detail, are on the North Dakota tax sale FAQ.
New to this? Start with tax lien vs tax deed and the full North Dakota walkthrough, then value a parcel with the due diligence guide.
Steps verified Sep 3, 2026 against North Dakota statutes.
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.