Transfer tax
North Dakota has no statewide real estate transfer tax on deeds. Recording fees are set locally by the county recorder.
North Dakota charges no real estate transfer tax, and the deciding questions here are farm ground and minerals. The Bakken made mineral interests valuable across the western counties, and those interests are now spread among heirs in every state, producing royalty statements and confusion in roughly equal measure.
Federal tax rules are the same in every state. These three are set by North Dakota and by the county where the property sits.
North Dakota has no statewide real estate transfer tax on deeds. Recording fees are set locally by the county recorder.
North Dakota surface and mineral estates are commonly severed, particularly in the west, and mineral interests are frequently divided among many heirs. Transfers are filed with a statement of full consideration for the county. Both the severance and the statement are handled before drafting.
Deeds are recorded with the county recorder for the county where the property sits. You sign before a notary wherever you live, and we handle the filing.
Four situations that recur across the state.
Each links to the full guide for that type, including how a donation compares with selling.
Six North Dakotas, and oil runs under the western half.
Some of the flattest and most productive ground in the country, cash rented and largely absentee owned.
The state’s strongest housing market, with inherited houses and edge-of-town land.
Mixed crop and cattle ground with small towns and thin markets.
Mineral interests everywhere, housing built for a boom that receded, and service yards with no tenant.
Range and dryland wheat, badlands parcels and very large blocks.
Small grain ground, border towns and property with long marketing times.
North Dakota has no statewide real estate transfer tax on deeds. Recording fees are set locally by the county recorder.
No. We prepare the deed in the form North Dakota requires for the county where the property sits, you sign before a notary where you live, and we record it with the county recorder.
Often yes. A severed mineral interest is an interest in real property here and it can be given, producing or not. The appraisal needs someone who values minerals. See mineral and gas rights donations.
North Dakota has a state income tax, and how it treats a charitable contribution is set by North Dakota law rather than by us. Your federal deduction follows the usual IRS rules. Take the state question to your own advisor.
Sometimes, especially where several fractions can be grouped into one gift with one appraisal. Where the appraisal would cost more than the interest is worth, we will say so rather than let you find out afterwards.
We do not provide tax or legal advice. State and local transfer tax rules change; we confirm current requirements when we prepare each deed. Consult your own advisor.
The county and a parcel number are enough to start.