72,764 Population FY 2023

Tax Snapshot (Beta)

Beta: source-backed tax context only. This is not a personalized tax-burden estimate.

Current source-backed tax context for North Dakota and Grand Forks County.

Component Summary Effective Coverage Sources
ND state individual income tax North Dakota starts from the federal taxable income on Form 1040 line 15 — Form ND-1 line 1b copies it straight across — and grants no standard deduction and no personal exemption of its own, so the estimate cites IRS sources alongside North Dakota's. Its schedule then taxes nothing at all up to $47,150 single, $78,775 married filing jointly and $63,175 head of household for tax year 2024 ($48,475, $80,975 and $64,950 for 2025), 1.95% above that, and 2.5% above $238,200 / $289,975 / $264,100 ($244,825 / $298,075 / $271,450 for 2025). Below $100,000 of North Dakota taxable income the schedule is not what a filer uses: state law makes the booklet's $50 tax table binding on every individual, and this estimate reproduces it exactly, which can move the answer by up to $0.99 either way. North Dakota grants no earned income credit, no child tax credit and no child-and-dependent-care credit — N.D.C.C. § 57-38-30.3(1) confines the return to the adjustments and credits that section enumerates, all of them nonrefundable and each conditioned on a contribution, investment, employer relationship or expense a wage estimate never collects. The disclosures are headed by the conditions the federal-taxable-income base assumes: no itemizing, no qualified tips, no qualified overtime, no qualifying vehicle-loan interest, no qualified business income deduction, nobody 65 or over or blind, and nobody claimable as someone else's dependent. Each of those, if untrue, means the estimate OVERSTATES North Dakota tax rather than understating it. Married couples filing jointly may also qualify for a marriage penalty credit of up to $303 (2024) or $312 (2025), which needs each spouse's own income and is disclosed rather than applied. No North Dakota county, city, township or school district levies an income tax: the state constitution allows no tax except in pursuance of law (Art. X § 3), and the statutes that grant local taxing power enumerate it exhaustively — home rule cities and counties may levy only property, sales and use, gross receipts, lodging and restaurant taxes and may not "allow for the collection and levy of any tax not otherwise specified" (N.D.C.C. §§ 40-05.1-06 and 11-09.1-05), while every other city, county, township, school district and park district is confined to property levies (§§ 40-05-01, 11-11-14, 15.1-09-33 and ch. 57-15). Tax years 2024 and 2025. Source verified North Dakota OSTC 2025 Individual Income Tax Booklet (rate schedules, the mandatory $50 tax table, and the OBBBA perpetual-conformity statement); North Dakota OSTC 2024 Individual Income Tax Booklet; North Dakota OSTC individual income tax; N.D.C.C. section 57-38-30.3 (rate schedules; the federal-taxable-income base and its closed adjustment roster; the closed credit roster; the binding tax-table delegation); N.D. Const. Art. X section 3 (no tax levied except in pursuance of law; federal-conformity authority); N.D.C.C. chapter 40-05.1, home rule cities (closed roster of leviable taxes; no income tax); N.D.C.C. chapter 11-09.1, home rule counties (closed roster of leviable taxes; no income tax); N.D.C.C. chapter 57-15, tax levies and limitations (state, county, city, township, school and park district levies are on property); IRS Rev. Proc. 2023-34 section 3.15(1) (tax year 2024 federal standard deduction); IRS new and enhanced deductions for individuals (tax year 2025 federal standard deduction)
ND sales and use tax (state base) North Dakota state sales tax rate is 5% for most retail sales, with additional local sales and use taxes authorized. Current North Dakota Office of State Tax Commissioner guidance (as accessed April 19, 2026). Rate missing North Dakota sales and use tax
ND property tax policy (local and centrally assessed system) North Dakota property taxation includes locally assessed and centrally assessed property; counties determine and collect property taxes. Current North Dakota Office of State Tax Commissioner guidance (as accessed April 19, 2026). Needs review North Dakota property tax; North Dakota property tax overview
ACS owner-occupied median property tax
Best current homeowner-bill proxy for this Census geography; reported bills can include state, county, municipal, and applicable local real-estate tax layers.
$2,754 ACS median real-estate taxes paid by owner-occupied housing units. ACS2023 Source observation available Grand Forks County Census ACS 5-Year Estimates 2023

Community Profile

Census Bureau ACS 5-year estimates

13.9% Poverty Rate 2023
37.2% Bachelor's+ Rate 2023
2.7% Unemployment Rate 2023
52.1% Homeownership Rate 2023

Financial Documents (13)
Year Title Type
2023 Grand Forks County Census ACS 5-Year Estimates 2023 US_CENSUS_ACS5
2022 Grand Forks County Census ACS 5-Year Estimates 2022 US_CENSUS_ACS5
2021 Grand Forks County Census ACS 5-Year Estimates 2021 US_CENSUS_ACS5
2019 Grand Forks County Census ACS 5-Year Estimates 2019 US_CENSUS_ACS5
2018 Grand Forks County Census ACS 5-Year Estimates 2018 US_CENSUS_ACS5
Governance & Structure
Governance Structure
Structure
Not specified
Fiscal Autonomy
Not specified
ICMA Recognition
Notes
None
School Details

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