tax deed
North Dakota tax deed guide
North Dakota counties take tax deeds through the delinquency process and later sell the property. Traill County describes proceedings for parcels with three years of unpaid taxes.
Source review applies to the named instrument and scope in the worked example below. It does not cover every county procedure or transaction in North Dakota.
When does the clock start?
County notice and foreclosure occur before the later public land sale.
How and when is a return earned?
No statutory investor interest accrues daily, monthly or annually on this completed deed purchase.
What amount earns a return?
The purchase price is a real-estate acquisition cost, not an interest-bearing certificate balance or guaranteed redemption principal.
What happens at redemption?
The delinquent owner’s opportunity to cure belongs to the notice and county deed process, not a promised buyer yield after auction.
When does earning end?
Traill County describes county ownership followed by a November public sale; consult the specific county notice.
Does property use change the rules?
Classification sources checked 2026-09-15. Review applies to the procedures described below; calculator support is stated separately.
Farm occupancy and leases matter even in a deed-sale state. Chapter 57-28 assigns current-year rent and the landlord’s share of crops differently for a January transaction versus a later transaction. A former-owner repurchase of farmland remains subject to an existing farm lease for that year.
The former owner and specified family or estate representatives may repurchase while tax title remains with the county. A city with qualifying delinquent special assessments has a priority purchase right. These are county-stage rights, not a residential or agricultural investor interest rate.
What to verify before bidding
Check the county-title and sale dates, existing farm lease, crop and rent allocation, special assessments, and any former-owner repurchase notice.
What this calculator covers
The example begins with a completed private purchase from the county. It does not calculate farm income, repurchase consideration or installment financing.
Try the rules
What this deed purchase earns
North Dakota — completed county tax-deeded land purchase. A private buyer acquires the county’s interest in tax-deeded real estate under Chapter 57-28. Excludes historic private certificates under repealed chapters 57-24, 57-26 and 57-27, county repurchase, installment interest owed by the buyer and special-assessment liens.
The purchase price is a real-estate acquisition cost, not an interest-bearing certificate balance or guaranteed redemption principal.
The prefilled amounts and any collector conventions below are illustrative assumptions. Confirm those facts for an actual holding.
Holding the property
No statutory interest over time.
The flat line shows no statutory investor interest. Your purchase price is not a repayable lien balance; property value and resale proceeds are separate.
Statutory investor interest is not applicable to this completed property purchase. There is no guaranteed repayment of the purchase price or interest.
View values at each change
| Date | Statutory interest |
|---|---|
| Jan 1, 2026 | $0.00 |
| Jan 1, 2027 | $0.00 |
No statutory investor interest accrues daily, monthly or annually on this completed deed purchase. Values use the inputs above and the same calculator as the worked example.
No statutory interest for this instrument. Statutory investor interest is not applicable to this completed property purchase. There is no guaranteed repayment of the purchase price or interest.
- A private buyer acquires the county’s interest in tax-deeded real estate under Chapter 57-28.
- Chapter 57-28 places county foreclosure before the annual November land sale and provides a deed after cash payment or completion of contract payments. Former-owner repurchase applies while tax title remains with the county.
- The holding date does not start an investor interest clock. A $25,000 deed purchase still has no statutory interest entitlement after one day, six months or one year; this does not value the property at $25,000 or promise its repayment.
- Track rental income, actual sale proceeds, ownership expenses and gains or losses separately. Taxpayer delinquency charges and interest payable by a financed buyer are not investor earnings.
- Excludes historic private certificates under repealed chapters 57-24, 57-26 and 57-27, county repurchase, installment interest owed by the buyer and special-assessment liens.
Illustrative statutory components only, not investment profit. Nonrefundable overbids and fees can produce a loss even when interest is earned. Cash receipts, property value, sale proceeds and booked income are separate.
Before you bid
What to watch for
- The three-year delinquency period is not a three-year investor redemption term.
- Calculator scope: A private buyer acquires the county’s interest in tax-deeded real estate under Chapter 57-28. Excludes historic private certificates under repealed chapters 57-24, 57-26 and 57-27, county repurchase, installment interest owed by the buyer and special-assessment liens.
Read the rules
Official sources
Use the governing law and the county’s sale terms to confirm the rules for your certificate or deed.
Keep reading
Related guides
Compare nearby states, then return to the full library or the product page that matches this instrument.