Individual | North Dakota Office of State Tax Commissioner Individual Whether you have lived here all your life or are just moving here, we are here to provide you with the resources you need to ensure you understand your tax obligations within our great state. Better understand ND tax brackets based on your filing status and if you are required to file. Individual income tax season officially begins the same day as Federal return processing with a filing due date on or before April 15th. E-filing and Free File options are available for individuals filers. Tax Incentives- Check out the various credits available to individual filers. Refunds- The anticipated time for refund processing is 30 days. You can check your refund status at Where’s My Refund? Learn more about the ND sales and use tax requirements. Access local ND sale tax rates and use tax. Tax Incentives- Most sales tax exemptions within North Dakota are geared towards businesses or certain organizations, except for sales to persons from the state of Montana. Refunds- Access sales tax refund including local tax caps, Canadian refunds, exempt online purchases. Learn more about ND property tax and your property tax statement. Buildings used as a dwelling by an individual or group of individuals and provides separate family living quarters for less than 4 separate family units are classified and taxed as residential property Tax Incentives- Learn more about ND property tax exemptions available to individuals. Credits- Learn about property tax credits available to individuals. Additional Resources Authorization to Disclose Tax Information & Designation of Representative- Form 500 Change of Address Request E-File and Free File Options Tax Facts- Red Book Publication Taxpayer Bill of Rights Understand Why I Got a Letter