ND · #47 by population

Buying a home in North Dakota

Costs and rules that are specific to North Dakota. Main city: Fargo.

In short

North Dakota has no real estate transfer tax, does not require an attorney at closing and requires a seller disclosure form. It forecloses through the courts and is not a community property state.

Calculate for North Dakota

If you buy

North Dakota state transfer tax

North Dakota has no real estate transfer tax. Change the price: the amount is recalculated instantly.

Price$266,100
State transfer tax$0
Share of the price—

Default price: the North Dakota median value of owner-occupied homes, $266,100 (Census ACS 2024). Rule: No tax is calculated on the price. Recording fees depend on page count. Who pays: No transfer tax. The statute does not say whether buyer or seller bears the recording fee; the purchase agreement and closing statement decide. Not included: county and city transfer taxes, recording fees, title insurance and lender charges. North Dakota transfer tax guide · all 50 states.

If you sell

Capital gain and the federal tax on it

Same federal rule in every state: Section 121 of the Internal Revenue Code excludes up to $250,000 of gain on a main home ($500,000 for a married couple filing jointly).

Capital gain$350,000
Section 121 exclusion$250,000 (limit $250,000)
Taxable gain$100,000
Type of gainLong-term (owned over 1 year), 15% chosen
Federal tax on the gain$15,000

Section 121 excludes $250,000; the rest is taxable.

Gain = sale price minus your adjusted basis (purchase price, buying costs and improvements); selling expenses reduce it (IRS Publication 523). Long-term rates for sales in 2026, by taxable income including the gain (IRS Rev. Proc. 2025-32, section 4.03): 0% up to $49,450 single or $98,900 married filing jointly, 15% up to $545,500 single or $613,700 jointly, 20% above. Not included: North Dakota state income tax on the gain (not computed), the net investment income tax, depreciation recapture on a rental or home office, and the reduced exclusion for an early sale. Agent commissions are negotiated and never set by law. Capital gains on a home sale.

North Dakota in short

Is there a real estate transfer tax in North Dakota?

North Dakota has no real estate transfer tax: Title 57 of the Century Code has no chapter on one and the Tax Commissioner's list of state taxes shows none.

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What closing costs does North Dakota law set?

North Dakota has no official typical closing-cost total. It has no transfer tax and the county recorder charges $20 to record a deed or mortgage of one to six pages.

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How is property tax calculated in North Dakota?

A North Dakota home is taxed on 4.5% of its true and full value (50% assessed value times a 9% residential factor), and Cass County, which includes Fargo, averaged 292.90 mills for 2025.

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What is the deadline to appeal a property tax assessment in North Dakota?

In North Dakota, ask the assessor for an informal review, then appeal formally to the city board of equalization, which meets in the first 15 days of April, and then the county board of equalization, which meets in the first 10 days of June.

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Do you need a real estate attorney to close in North Dakota?

The North Dakota statutes read do not require an attorney to close a home sale. The Insurance Department says title insurance agents may also hold money in escrow and perform closing services for an additional fee.

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What must a home seller disclose in North Dakota?

A North Dakota seller of a home with no more than four units must give the buyer a written disclosure of material facts before final acceptance of the purchase agreement (N.D.C.C. 47-10-02.1). Since August 1, 2025, a separate radon disclosure is also required.

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How does foreclosure work in North Dakota?

North Dakota foreclosures are judicial: the lender must sue in district court after giving written notice 30 to 90 days before the suit, and the owner has 30 days to cure.

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What first-time home buyer programs does North Dakota offer?

In North Dakota, the North Dakota Housing Finance Agency (NDHFA) lets a household of three or more earn up to $121,590 on its FirstHome loan and buy an existing single-family home priced up to $500,000.

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How much tax when you sell a home in North Dakota?

The federal rule is the same in North Dakota as in every state: if you owned and lived in the home as your main home for at least 2 of the last 5 years, the first $250,000 of gain is excluded, $500,000 for a married couple filing jointly (Section 121, IRS Publication 523). Bought $400,000, sold $750,000: a single owner has $100,000 of taxable gain, $15,000 of federal tax at the 15% long-term rate; a couple filing jointly owes nothing. North Dakota income tax on the gain is not computed here.

Capital gains on a home sale

North Dakota guides

Fargo

Buying a home in Fargo, North Dakota

Professionals in North Dakota

All states · Federal guides