When the sale is held
Not applicable. There is no certificate sale. The county auditor gives notice of foreclosure on or before June 1 for property two or more years past due, and the lien is foreclosed on October 1 after service of that notice.
When taxes go delinquent
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.
What happens after the sale
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.
Leftover parcels between sales
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.
These dates are the statewide statutory schedule. The exact auction date, registration deadline, and platform are set county by county, so confirm them on the North Dakota county pages before you plan a bid. For the mechanics of the sale itself, see how to buy in North Dakota.
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.