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Tax Rates

Current Mill Rate (Shown by year and Political Entity)

The Mill Levy is the rate at which property taxes are assessed. To determine the Mill Levy, often referred to as the Mill rate, two things are needed: Total Valuation of taxable real estate and total budgets of local taxing entities.

Total Valuation: After every property in the city is valued, the total list is called an Assessment Roll and represents the total amount of taxable property. It is the basis for real estate taxation.

Total Budgets: Each local political entity listed in the table below has the authority to levy a tax based on their budget.
Sales Tax
Current Tax Rates
Property Valuations
Property Tax Exemptions
Methods of Appeal
Assessment Roll
Compute Your Property Tax
Property Tax Comparisons


Political Entity2007 Mill Rate2008 Mill Rate2009 Mill Rate2010 Mill Rate2011 Mill Rate2012 Mill Rate2013 Mill Rate
G.F. City
110.86
107.92
107.82
107.77
109.07
109.88
110.25
Total Mill Rate (Includes Airport, County, Parks, Schools & State

484.73

472.72

400.60

404.83

407.81

408.10

367.71

Mill Levy = Total Budgets divided by Total Valuation. This is, in effect, taking the total amount of what is needed and dividing it by all the resources. The resulting number (Mill Rate) is what you multiply the taxable value by in order to come up with the property tax amount. The effective tax rate based on the mill rate of 367.71 is effectively saying that you pay 1.38% of the value of your property in property taxes.

Why then, doesn't a mill rate reduction always result in a tax cut to residents?
Because market value sometimes goes up; this raises your taxable value.

Residential and Commercial Taxable Ratios -

Residential Taxable Value = 4.5% of Appraised Value
Commercial Taxable Value = 5.0% of Appraised Value

These rates are determined by the state. They represent the % taxed for all taxable property. When you multiply the appraised value of your property by the Taxable Ratio, the resulting value is your Taxable Value.

Current Effective Tax Rate (2013) - The percentage paid in taxes in proportion to value.

Residential: 1.38% of appraised value
Commercial: 1.53% of appraised value
REMEMBER: 5% discount available if tax paid by February 15th!




City of Grand Forks
255 N 4th Street * Grand Forks, ND 58203 * Phone (701) 746-INFO