County tax profile · 2026 · Census ACS + IRS data

Property Tax & Income in Foster County, North Dakota

Foster County has an effective property tax rate of 1.19%. On the median home value of $167,500, that's roughly $1,991 per year. Median household income is $87,831.

Effective Property Tax Rate1
1.19%
median tax $1,991 ÷ median home $167,500
Median Home Value1
$167,500
owner-occupied
Median Household Income1
$87,831
per-capita $46,993
Est. Annual Tax on Median Home1
$1,991
at 1.19% effective rate

What you'll pay, at a glance

Property taxes are the largest local tax most homeowners pay. The effective rate measures the real tax bill as a share of home value — a more useful number than the nominal “mill rate,” because assessment practices vary county to county.

MetricFoster CountyNorth Dakota (state context)
Effective property tax rate11.19%0.92%
Median home value1$167,500
State income tax3top rate 2.50%top rate 2.50%
State sales tax37.09% combined7.09% combined

How this is calculated

The effective property tax rate is the median real-estate tax bill divided by the median home value — both for owner-occupied homes, from the U.S. Census Bureau's American Community Survey (ACS 5-year estimates)1. Median income is also from the ACS1. Federal and state income-tax figures use IRS2 and Tax Foundation3 data.

About Foster County, ND

Foster County’s effective property tax rate of 1.189% sits well above North Dakota’s statewide median of 0.916% and nearly half again the national median of 0.794%. That gap places the county third among all 53 North Dakota counties for tax rate, a ranking that signals a comparatively heavy reliance on property taxes locally. A median home value of $167,500 produces a median annual bill of $1,991, a figure that lands differently depending on household finances: with median household income at $87,831, the tax equals roughly 2.3% of a typical household’s yearly earnings, while per-capita income of $46,993 tells a similar story. Communities like Glenfield, Sutton, and Courtenay anchor this rural county, where homeowners should expect to pay noticeably more relative to home value than the average American or North Dakotan.

Frequently asked questions

What is the property tax rate in Foster County, ND?
The effective rate is 1.19% — meaning the median tax bill equals about 1.19% of the median home value.
How much are property taxes on a median home?
On the median home ($167,500), the estimated annual bill is about $1,991.
Is Foster County's rate high or low?
Compare it to the state median of 0.92% and the national average near 1.1%.
How does the effective rate differ from my mill rate?
A mill rate is the nominal levy per $1,000 of assessed value. The effective rate reflects what you actually pay after exemptions and assessments — it's the median tax bill as a share of median home value, so it better predicts your real cost.
Will a reassessment raise my tax bill?
Not necessarily. If your home's assessed value rises, your bill can go up, but only if the mill rate and exemptions stay flat. Contact the Foster County assessor's office to review your current assessment.
Can I appeal my property tax assessment?
Yes. Most counties allow an appeal when you believe the assessed value exceeds the market value. File with the Foster County assessor within the local deadline, typically with comparable sales as evidence.
Sources
[1] U.S. Census Bureau — ACS 5-Year (2023) — Median home value (B25077), median real-estate taxes (B25103), median household income (B19013), per-capita income (B19301).
[2] IRS — Statistics of Income — County income, AGI, and real-estate taxes paid.
[3] Tax Foundation — State income, sales, corporate, and estate/inheritance tax rates.