Leonard is a city in Cass County, North Dakota, United States. The population was 223 at the 2010 census. Leonard was founded in 1881.

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Taxes
C+
How did North Dakota earn the grade of C+? We examined the state taxes based on how age friendly they are. North Dakota has a state sales tax of 5.00%. Of particular interest is that North Dakota does have taxes on social security. There are no estate taxes. There are no taxes imposed on inheritance. North Dakota has an effective property tax rate of 1.05%. Weighing these taxes and other taxes most likely to impact the aging population is how North Dakota earned its state tax grade of C+.
Learn more about taxes in North Dakota
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