North Dakota Tax Deed & Tax Lien Sales 2026

How tax sales work in North Dakota

North Dakota does not sell tax liens. The county holds the lien on delinquent property, and after the taxes have been unpaid for roughly three years, the county auditor serves notice of foreclosure on the owner and every recorded interest holder. If the debt is not paid by the October 1 deadline, the county takes a tax deed. Properties acquired this way are then offered to the public at an annual auction.

The auction is held on the third Tuesday of November at the county auditor’s office. Before the sale, the board of county commissioners sets a minimum price for each parcel, and by statute that price is tied to the property’s fair value rather than just the taxes owed. Bidding starts at the minimum and goes up.

Redemption and interest

An owner can redeem at any point before the county takes its deed by paying the delinquent taxes, penalties, interest and costs. Once the county holds the deed, the former owner generally loses the right to redeem, though the statute gives the former owner an opportunity to repurchase from the county before the public sale under certain conditions. Verify the county’s practice on this point.

After the November sale there is no redemption. Buyers receive a county deed and earn no interest; the return is the difference between price and value, which in North Dakota is usually modest because of the minimum-bid rule.

When and where sales happen

The sale occurs once a year on the third Tuesday of November, in person at the county auditor’s office. Notice is published in the official county newspaper in advance. Parcels that do not sell at the annual auction may be sold by the county afterward at private sale for not less than the minimum, so it is worth asking the auditor about leftover inventory in December.

What to check before you bid

Confirm whether mineral rights are included; most are severed in the western counties. Check for special assessments from cities, water districts or drainage boards, which are common and can be large. Verify access and whether the parcel is farmland under lease, since agricultural leases and crop rights can complicate possession. Compare the county’s minimum to recent comparable sales, because minimums are sometimes set above what the market will pay.

How AuctionScouts helps here

AuctionScouts collects the November auction lists from participating counties, scores each parcel from 0 to 100 and flags surviving assessments and severed interests. The calendar tracks the annual sale and any post-sale private offerings.