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North Dakota does not have a significant number of age-restricted active adult communities. Retirees choosing North Dakota are typically buying non-age-restricted homes in retirement-friendly towns rather than purpose-built 55+ communities.
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North Dakota Retirement Tax Snapshot
North Dakota recently eliminated its state income tax for most residents. No tax on Social Security. Property taxes are moderate — Cass County (Fargo) effective rates run about 1.0%.
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