North Dakota situation guide · Updated November 2026

Wholesaling Tax Delinquent Properties in North Dakota

Wholesaling tax delinquent properties in North Dakota means putting a purchase contract on a home whose owner has fallen behind on property taxes, then assigning that contract to a cash buyer. In Bismarck and Burleigh County, you start at the county auditor’s office. A written-disclosure rule, N.D.C.C. 43-23-24, governs how you present the contract.

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The short answer

Can you wholesale a tax delinquent property in North Dakota?

Yes. A Bismarck owner behind on property taxes can sign a contract that you later assign, provided every party receives the written disclosure found in N.D.C.C. 43-23-24. Check current text, and ask an attorney about licensing before you market the contract to any buyer.

North Dakota handles unpaid property tax through liens, and chapter 57-28 of the Century Code covers foreclosure of those liens. Under that chapter, notices go out, and if the lien is not satisfied a tax deed can be issued to the county or another taxing body. The chapter also gives former owners, and certain relatives, a right to repurchase. Check current text, because the timing is not something to guess. Our tax lien vs tax deed guide explains the difference between the two paths.

Your edge is speed. An owner who is behind on taxes often wants a quick sale before the county acts. You sign a contract at a discount, tell the owner and your buyer in writing that you hold only an equitable interest, and close through a title company that handles investor deals. Our tax delinquent list guide shows how to build the list.

Tax Delinquent Properties in North Dakota at a glance

Tax lien law	N.D.C.C. chapter 57-28 (check current text)
Tax deed path	County or another taxing body can receive a deed if the lien goes unpaid
Former-owner rights	Chapter 57-28 includes repurchase rights for certain people
Your disclosure	Written, to every party, per N.D.C.C. 43-23-24
Broker-act risk	Advertising a contract may count as brokerage
Deed tax	No state transfer tax found; ask the title company

The opportunity

Why Bismarck owners fall behind on taxes

Burleigh County has a steady employer base in state government and healthcare, so most owners pay on time. Picture a widow in an older north Bismarck ranch house, or a Mandan landlord in Morton County who lost a tenant. Their problem is usually cash, not the house.

Cash-flow trouble

Many delinquent owners are short on money, not short on equity. That gives you room to negotiate.

Clock pressure

A pending lien process pushes owners to act. Fast, clear offers stand out.

Fewer rivals

Most investors chase listings. County lists get far less attention.

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Lead sources

Where to find tax delinquent leads in Burleigh County

County auditor. Ask the Burleigh County auditor what delinquent-tax information is public and how to get it.
Tax Commissioner. The Office of State Tax Commissioner publishes general property tax guidance.
Recorder files. Check the recorder for filed liens and notices. Our title search guide walks through it.
Absentee owners. Out-of-town owners miss mailed bills. See absentee owner leads.
Skip tracing. Find phone numbers with skip tracing before you call.

Your exit

Who buys tax delinquent deals in Bismarck

Local flippers and buy-and-hold landlords are the usual buyers. They like a house they can fix and rent in a market with steady jobs. Tell them back taxes are paid at closing.

Have your closer run the tax status first, and see our title company guide for what to ask. Then confirm the payoff in writing so nobody is surprised at the table.

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Step by step

How to start wholesaling tax delinquent properties in North Dakota

Pull the list. Ask the county auditor for delinquent parcels and focus on owner-occupied homes.
Verify the debt. Confirm the amount owed and whether a lien process has started.
Run the numbers. Value the home in the ARV calculator, then subtract costs in the MAO calculator, tax payoff included.
Contact the owner. Call or write with care. Read our TCPA guide first.
Disclose in writing. Hand the seller a signed statement of your role, and give your buyer the same.
Find the buyer. Match the deal to a buyer’s buy box and send the full numbers.
Close with title. The title company pays the county from proceeds and records the deed.

Your checklist for wholesaling Tax Delinquent Properties in North Dakota

Get the current tax payoff in writing before you set your price.
Read N.D.C.C. 43-23-24 and file a signed copy of your statement.
Ask an attorney whether your marketing could be a broker act.
Find out whether a lien foreclosure notice has already gone out.
Tell the buyer exactly what the county is owed.

A North Dakota example: a Bismarck owner behind on taxes

Contract price	$168,000
Back taxes and penalties	$9,400
Estimated repairs	$22,000
Estimated resale value	$235,000
Assignment fee	$11,000
Taxes paid from proceeds	Yes, at closing

Treat this worked example as an illustration, not market data. A Bismarck owner inherited a two-bedroom house on the north side and had not paid taxes for two years. A letter arrived from the county, and she did not know what to do.

You offered $168,000 and wrote the $9,400 payoff into the contract. Her copy of your statement said you held only a contract interest and expected to earn on an assignment. A local flipper took over for an $11,000 fee.

At closing the county was paid first. The owner kept the remainder, her record was clean, and the flipper began a rehab the following week.

North Dakota rules to know

North Dakota rules for tax delinquent deals

On a tax delinquent deal, the disclosure law and the lien chapter meet. N.D.C.C. 43-23-24, amended by 2025 House Bill 1125, now reaches all real property. Every party must be told in writing that you hold an equitable interest, may not be able to convey title, and plan to profit. A seller who is not told can cancel and keep your earnest money, and a buyer can cancel for a full refund. Check current text.

A separate risk is licensing. N.D.C.C. 43-23-06.1 lists publicly marketing an equitable interest in a purchase contract as a broker act, and violating the licensing section is a class B misdemeanor under chapter 43-23. Ask a North Dakota attorney how a pending lien changes your contract. See our attorney guide.

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Get help with your first county list

Tax lists look simple until you try to price them. Mentorship students bring us a parcel and a payoff figure, and we walk through the offer together.

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FAQ

Tax Delinquent Properties in North Dakota: common questions

Is wholesaling tax delinquent properties in North Dakota legal?

It can be, with conditions. Section 43-23-24 of the Century Code requires a written disclosure from wholesalers of real property, and advertising a contract can trigger broker licensing questions under chapter 43-23. Read the current text, then talk with a North Dakota attorney before marketing any Bismarck deal.

Where do I find delinquent owners in Bismarck?

Start with the Burleigh County auditor, who can explain what delinquent-tax information is public and how to request it. Add recorder files for filed liens. Many wholesalers then skip trace owners and send a short, polite letter before calling anyone.

What happens if the county forecloses a tax lien?

Chapter 57-28 of the North Dakota Century Code covers tax lien foreclosure, with notices and a possible tax deed to the county or another taxing body. It also gives some former owners and relatives repurchase rights. Timing details vary, so confirm them with the county and an attorney.

Do I pay the back taxes before I assign a contract?

Usually not. Most wholesalers have the title company pay back taxes from the sale proceeds at closing. Your price should include that payoff, and your buyer should see the number in writing before they commit. Confirm the exact amount close to the closing date.

Can I text a tax delinquent owner in North Dakota?

Chapter 51-28 treats texts as telephone solicitations. It bars calls before 8 a.m. or after 9 p.m., bars calls to numbers on do-not-call lists, and requires you to give your name and business. Federal rules also apply. Check current text before any outreach campaign.