Closing Date Prorations in North Dakota
2 min read
Published July 14, 2026 • By DocketMath Team
This page provides general legal information and calculation tools, not legal advice. DocketMath is not a law firm and does not provide legal representation, and using this site does not create an attorney-client relationship. Laws change and exceptions apply, so deadlines and amounts specific to your situation should be confirmed with a licensed attorney in your jurisdiction.
Closing Date Prorations in North Dakota
In North Dakota, closing date prorations for property taxes are governed by statute, with the seller responsible for taxes up to the date of closing and the buyer responsible thereafter. Under N.D. Cent. Code § 57-20-01, the annual tax amount is divided by the number of days in the year, then multiplied by the number of days each party holds the property. The statute uses a verified 10% figure, which applies in a specific part of the calculation. The exact formula and applicable factors are set out in the statute, and the official source at tax.nd.gov provides the full detail. A worked example below demonstrates how the proration is computed. Use the DocketMath calculator to estimate your own specific result.
Governing authority
In North Dakota, the closing date prorations rule is set by N.D. Cent. Code § 57-20-01. The verified packet cites N.D. Cent. Code § 57-20-01 (https://www.tax.nd.gov/).
North Dakota closing date prorations: the verified value is 10% under N.D. Cent. Code § 57-20-01. The verified packet cites N.D. Cent. Code § 57-20-01 (https://www.tax.nd.gov/).
Estimate your own result: every situation has exceptions that can change the outcome. Use the closing date prorations calculator to estimate your specific figure.
This page provides general legal information and calculation tools, not legal advice. DocketMath is not a law firm and does not provide legal representation, and using this site does not create an attorney-client relationship. Laws change and exceptions apply, so deadlines and amounts specific to your situation should be confirmed with a licensed attorney in your jurisdiction.