North Dakota · Property tax exemptions · Updated Oct 2026
North Dakota property tax exemptions
Homestead, senior, veteran, disability and surviving-spouse breaks in North Dakota: what each one is worth, who qualifies, how to apply and the deadline, in plain English.
See the ruleshomestead exemption
Yessenior break
See the rulesdisabled veterans
See belowhomestead deadline
0.99%median tax rate
Exemptions by group
Every break for one group on one page, with step-by-step instructions and the tools set for that group.
Your city or township assessor or the county director of tax equalization handles the homestead credit, disabled veterans credit and disability exemptions; the Office of State Tax Commissioner sets the rules and runs the Primary Residence Credit, which you apply for online with the state.
Up to $1,600 off the property tax on the home you live in (it cannot be more than the tax due and does not cover special assessments).
Who qualifies
Anyone who owns and lives in a North Dakota home (house, mobile home, townhome, duplex or condo) as their primary residence, including homes held in a trust. No age or income limit. One credit per household.
How to apply
Apply online only at tax.nd.gov/prc (Office of State Tax Commissioner). Have your parcel identification number from your property tax statement. Call 701-328-7988 for help if you have no internet. The credit then shows on your December tax statement.
Homestead Property Tax Credit (seniors 65+ and permanently disabled)
Income $40,000 or less: your home's taxable value is reduced 100%, up to $9,000 of taxable value (about $200,000 of true and full value). Income $40,001 - $70,000: reduced 50%, up to $4,500 of taxable value (about $100,000 of true and full value).
Who qualifies
Homeowners who are 65 or older, or permanently and totally disabled (physician's certificate or Social Security or other agency determination), who live in and have an ownership interest in the home. Co-owners get their ownership share. It continues if you are in a nursing home or hospital and your part of the home is not rented. No asset limit.
Income limit
$70,000 for the calendar year before the assessment date, including your spouse's and dependents' income.
How to apply
Submit the year's Homestead Property Tax Credit application (a signed statement of your income) to your local assessor or county director of tax equalization, with proof of disability if under 65.
April 1 of the year the property is assessed and the credit is requested.
Renewal
Plan to file every year by April 1. The statute (N.D.C.C. 57-02-08.1(1)(f)) only says you must sign a verified statement of your eligibility, without saying how often, but the Tax Commissioner issues a new application for each year (SFN 24757, 'For the year 2026') based on last year's income. Ask your assessor if they will accept it without a new form.
A credit on the first $9,000 of your home's taxable value equal to your disability rating: 100% = $9,000 taxable value; 90% = $8,100; 80% = $7,200; 70% = $6,300; 60% = $5,400; 50% = $4,500.
Who qualifies
Veterans with an honorable discharge (or retired) who have a service-connected disability of 50% or more, or an extra-schedular rating such as individual unemployability paid at the 100% rate, and who live in and own the home. After the veteran's death the spouse is eligible; a spouse receiving VA dependency and indemnity compensation gets 100%. Two married disabled veterans together cannot exceed 100% of $9,000. No income limit.
How to apply
Submit the Application for Disabled Veterans Property Tax Credit to your local assessor or county director of tax equalization with your VA disability rating letter and honorable discharge papers (DD-214). The statute says a first-time claimant files an affidavit and VA certificate with the county auditor; your assessor will route it.
Blind: buildings and improvements up to $7,200 of taxable value are exempt. Wheelchair-confined (permanently and totally disabled): the buildings and improvements of the homestead are exempt. Paraplegic disabled veterans or veterans awarded VA specially adapted housing: first $120,000 of true and full value of buildings and improvements. Paraplegic disabled persons (income-limited): buildings and improvements exempt. Land and special assessments are not covered.
Who qualifies
Blind: totally blind, 20/200 or worse in the better eye with correction, or a field of 20 degrees or less; you own (or your spouse owns) and live in the home. Wheelchair: you cannot walk even with crutches or other devices, certified by a physician chosen by the local governing board. Paraplegic disabled person: income at or under the homestead credit limit ($70,000). Unremarried surviving spouses keep the wheelchair, paraplegic and specially adapted housing exemptions.
Income limit
Only the paraplegic disabled person exemption: income from all sources in the prior year at or under the homestead credit maximum ($70,000).
How to apply
First time, file an affidavit describing the property (and a physician's certificate where required) with the county auditor; give the assessor supporting information when asked in later years.
Deadline
No statutory date stated in N.D.C.C. 57-02-08; ask your county auditor (most local filings are due by April 1).
Renewal
One-time affidavit; supply information when asked.
You can stack credits: if the homestead or disabled veterans credit leaves tax due, the Primary Residence Credit (up to $1,600) can cover the rest.
The Primary Residence Credit has no paper form; it is online only, January 1 - April 1.
Seniors and disabled renters with the same income limits can get a renter's refund of up to $600 from the state (apply by June 1).
Savings estimate for North Dakota
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for North Dakota
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for North Dakota
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about property tax exemptions in North Dakota
Is there a homestead exemption in North Dakota?
Yes: the Primary Residence Credit. Up to $1,600 off the property tax on the home you live in (it cannot be more than the tax due and does not cover special assessments). Who qualifies: Anyone who owns and lives in a North Dakota home (house, mobile home, townhome, duplex or condo) as their primary residence, including homes held in a trust. No age or income limit. One credit per household.
When is the deadline to apply for the homestead exemption in North Dakota?
January 1 - April 1 each year (2026 window: Jan. 1 - Apr. 1, 2026 for the 2026 tax statement).
Do I have to reapply for the homestead exemption every year in North Dakota?
Every year.
Are there property tax breaks for seniors in North Dakota?
Homestead Property Tax Credit (seniors 65+ and permanently disabled): Income $40,000 or less: your home's taxable value is reduced 100%, up to $9,000 of taxable value (about $200,000 of true and full value). Income $40,001 - $70,000: reduced 50%, up to $4,500 of taxable value (about $100,000 of true and full value).
Do disabled veterans get a property tax exemption in North Dakota?
Disabled Veterans Property Tax Credit: A credit on the first $9,000 of your home's taxable value equal to your disability rating: 100% = $9,000 taxable value; 90% = $8,100; 80% = $7,200; 70% = $6,300; 60% = $5,400; 50% = $4,500.
Where do I apply for property tax exemptions in North Dakota?
Your city or township assessor or the county director of tax equalization handles the homestead credit, disabled veterans credit and disability exemptions; the Office of State Tax Commissioner sets the rules and runs the Primary Residence Credit, which you apply for online with the state.
Think your home’s assessed value is too high? An exemption and an appeal are separate: you can do both.
Median effective tax rate: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax paid divided by the median home value.