North Dakota · Property tax exemptions for seniors · Updated Oct 2026

North Dakota property tax exemptions for seniors (2026)

Every statewide property tax break for older homeowners in North Dakota that our guide lists: extra exemptions, freezes, deferrals and age-based credits. What each is worth, the starting age, the income limit, the deadline and how to apply.

Short answer

The main property tax break for seniors in North Dakota is the 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).

Worth
Income $40,000 or less
Age
65 or older
Income limit
$70,000 for the calendar year before the assessment date, including your spouse's and…
Deadline
April 1

Property tax breaks for seniors in North Dakota

Seniors

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.
Deadline
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.
Law
N.D.C.C. 57-02-08.1

Source: official page

How to apply, step by step

Homestead Property Tax Credit (seniors 65+ and permanently disabled)

  1. 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.

Form: 2026 Homestead Property Tax Credit Application

Deadline: 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.

Savings estimate for North Dakota

None of these breaks is one fixed dollar amount taken off your home's value, so we can't estimate the savings here. What each one is worth is on its card above.

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.

Pre-set for seniors: you own and live in the home, age 65. Change any answer to your own.

Leave empty if you'd rather not say.

Everyone in the home, before taxes. Optional: used only to compare with income limits.

Do you own and live in the home?Answer the first question to see results.

A first check, not a decision: only your county, city or town assessor decides. We read ages, ratings and income limits only where the official rule states them plainly; otherwise we show the rule for you to check.

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.

The checklist asks for no personal details and nothing is sent to our server: the files are made on your device.

Exemptions to include

Questions about seniors property tax breaks in North Dakota

Who qualifies for property tax breaks for seniors in North Dakota?

Homestead Property Tax Credit (seniors 65+ and permanently disabled): 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.

Is there an income limit for seniors' property tax breaks in North Dakota?

Homestead Property Tax Credit (seniors 65+ and permanently disabled): $70,000 for the calendar year before the assessment date, including your spouse's and dependents' income.

When is the deadline for seniors to apply in North Dakota?

Homestead Property Tax Credit (seniors 65+ and permanently disabled): April 1 of the year the property is assessed and the credit is requested.

Do seniors have to reapply every year in North Dakota?

Homestead Property Tax Credit (seniors 65+ and permanently disabled): 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.

Where do seniors apply for property tax breaks 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. For the Homestead Property Tax Credit (seniors 65+ and permanently disabled): 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.

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