Selling land with back taxes in North Dakota
Yes, you can sell North Dakota land that has back taxes. The unpaid taxes are paid from the sale at closing. What matters is timing, because once the land goes to a tax sale your window gets shorter.
Request an offerHow North Dakota handles unpaid property taxes
North Dakota enforces unpaid taxes against the land itself, not just a lien on it. Once your redemption rights end, ownership passes, and in some states that happens before any auction. The rule below says when, so plan to sell before then.
The redemption rule in North Dakota: County auditor forecloses the tax lien each October 1 for taxes delinquent 2 or more years (notice by June 1). The county then takes a tax deed. The owner pays before the foreclosure date to redeem. After the deed, the former owner, executor, or a parent, spouse or child may repurchase while title stays with the county. If the county sells the land, the record owner can claim any surplus within ninety days after the sale.
Law: N.D.C.C. 57-28-01, 57-28-02, 57-28-09, 57-28-19, 57-28-20. Rules change, so confirm with the county tax collector.
What to do before the tax sale
- Call the county tax office and get the exact amount owed and the next sale date.
- Decide whether you want to keep the land. If not, selling before the sale stops the interest and penalties from growing.
- Gather the parcel number and any tax bills. A buyer and the title company need them to order a payoff.
North Dakota land at a glance
- Average farm real estate value: $2,450 per acre (2026, USDA).
- Average property tax on farmland: about $5.07 per acre per year (2022 Census of Agriculture).
- Transfer tax: North Dakota has no state real estate transfer tax. Recording fees apply.
- Seller disclosure: North Dakota's seller disclosure law covers only residential dwellings of up to four units, so vacant land is outside it. It applies with or without a broker.
These are statewide averages, not an appraisal. See selling land in North Dakota for county values, or try the land value estimator.
How a cash sale handles this
Liberty Acres is a family-owned cash land buyer. We buy land anywhere in the US, in any condition, including land with back taxes, inherited land and land with no road access. We pay back taxes and all closing costs, use no agents and charge no commissions, and close through a title company, escrow company or real estate attorney who pays you by wire or check.
Common questions
Can I sell my land in North Dakota if I owe back taxes?
Yes. The back taxes are paid from the sale at closing through the title company. Liberty Acres pays back taxes and all closing costs.
How long do I have to redeem land after a tax sale in North Dakota?
County auditor forecloses the tax lien each October 1 for taxes delinquent 2 or more years (notice by June 1). The county then takes a tax deed. The owner pays before the foreclosure date to redeem. After the deed, the former owner, executor, or a parent, spouse or child may repurchase while title stays with the county. If the county sells the land, the record owner can claim any surplus within ninety days after the sale.
Can I still sell after the tax sale?
It depends on the North Dakota rule above. If the law gives a redemption period after the sale, you can redeem or sell during it, but the payoff grows and title work gets harder. If it does not, your ownership ends when redemption ends, so sell before then.
Sources
- North Dakota tax sale law: N.D.C.C. 57-28-01, 57-28-02, 57-28-09, 57-28-19, 57-28-20
- USDA NASS Land Values 2026 and 2022 Census of Agriculture
State rules last checked 2026-10-13. This is general information, not legal or tax advice. Rules vary by state, so talk to a local attorney or CPA about your situation.