How to buy tax-sale property in North Dakota (2026)
You buy the property itself, not a lien. The owner has 2 years to pay you back. You earn 12% interest a year. You win with the highest bid. Sales are held once a year, typically in November.
- Redemption period
- 24 mo
- Interest / penalty
- Flat rate · 12%
- Bid method
- Highest bid
- Sale timing
- Annual · Nov
How to bid here · North Dakota
In person- 1.After the county acquires title by tax deed, the property is appraised and a minimum sale price is fixed at least thirty days before the annual sale (N.D. Cent. Code 57-28-10)
- 2.The annual sale is held at the county auditor's office, or the usual place of holding district court, beginning on the third Tuesday of November each year (N.D. Cent. Code 57-28-13)
- 3.Each parcel is sold at auction to the highest qualified bidder for no less than the minimum sale price; a person who owes delinquent taxes to any county is unqualified to be the highest bidder (N.D. Cent. Code 57-28-15(1), (7))
- 4.Choose payment terms: cash, or one-fourth of the purchase price in cash with the balance in equal annual installments over a period of not more than ten years (N.D. Cent. Code 57-28-15(1))
- 5.If paying cash, promptly pay the amount bid to the county treasurer (N.D. Cent. Code 57-28-15(2))
- 6.If paying in installments, pay the first installment to the county treasurer and receive a contract for deed executed by the purchaser, the chairman of the board of county commissioners, and the county auditor (N.D. Cent. Code 57-28-15(3))
- 7.Upon completion of a cash sale or of payments under a contract for deed, the county auditor executes and delivers a deed conveying the county's entire interest in the property, and the property becomes taxable to the purchaser (N.D. Cent. Code 57-28-15(5), (6))
- Registration
- Required: UnknownUnknown
Not verified from a source yet.
- Deposit
- Required: UnknownUnknown
Not verified from a source yet.
- Forms
- Bidder ID card: UnknownW-9: Unknown
- Eligibility
- Residency required: UnknownNo delinquent taxes: Yes
- Payment
- Cash
For a cash sale, the purchaser shall promptly pay the amount bid to the county treasurer (N.D. Cent. Code 57-28-15(2)).
North Dakota's current delinquency process does not sell the taxpayer's tax lien; instead the county forecloses the tax lien, takes a tax deed (Chapter 57-28, which replaced the repealed Chapter 57-24), and later sells the land at an annual auction run by the county auditor. The bidder-facing rules in N.D. Cent. Code 57-28-15 are: the highest qualified bidder wins for not less than the fixed minimum sale price; a person who owes delinquent taxes to any county is unqualified to bid; and the buyer pays either cash or one-fourth down with the balance in up to ten equal annual installments under a contract for deed. The statute does not address bidder registration, forms, deposits, or residency requirements and does not authorize an online sale, so those fields are left unknown. Statute text was cited from the official North Dakota Legislative Branch Century Code PDF (ndlegis.gov, Chapter 57-28).
Citations
Sale type
NDCC 57-28-09
official source“After the date of foreclosure for property with an unsatisfied tax lien, the county auditor shall issue a tax deed to the county”
Redemption
NDCC 57-20-26
official source“paid by October first of the second year following the year in which the taxes became delinquent”
Interest / penalty
NDCC 57-20-26
official source“with penalty, simple interest at the rate of twelve percent per annum from and after January first following the year in which the taxes become due and payable”
Bid method
NDCC 57-28-15
official source“Each parcel of land must be sold at auction to the highest qualified bidder for no less than the minimum sale price”
Sale schedule
NDCC 57-28-13
official source“The annual sale of land acquired by tax deed must be held at the county auditor's office or the usual place of holding district court in the county beginning on the third Tuesday of November of each year”
County acquires tax deed and resells. Ch. 57-24 and 57-26 repealed. | Prose: deed | 12%/yr simple; escalating 3% penalties | until foreclosure (pay by Oct 1 of 2nd yr after delinquency) | public auction to highest bid over minimum | November (third Tuesday)
Frequently asked questions
- What do I actually buy at a North Dakota tax sale?
- The investor buys the property itself at sale. No redemption period usually follows, so title transfers directly.
- How long does the owner have to redeem the property in North Dakota?
- 24 months (2 years)
- What interest or penalty do I earn on a North Dakota tax sale?
- 12% flat per year.
- How is the winning bidder chosen in North Dakota?
- The parcel or lien goes to the highest bidder at auction.
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