North Dakota · Property tax exemptions for surviving spouses · Updated Oct 2026
North Dakota property tax exemptions for surviving spouses (2026)
Every statewide property tax break in North Dakota that our guide lists for surviving spouses: breaks made for them, and breaks a surviving spouse can keep or claim. What each is worth, who qualifies, the deadline and how to apply.
Short answer
The main property tax break for surviving spouses in North Dakota is the Disability exemptions: blind persons, wheelchair users, paraplegic disabled persons and specially adapted housing veterans. Blind: buildings and improvements up to $7,200 of taxable value are exempt.
- Worth
- See the rules
- Income limit
- Only the paraplegic disabled person exemption: income from all sources in the prior year…
- Deadline
- Set locally
Property tax breaks for surviving spouses in North Dakota
DisabilityDisability exemptions: blind persons, wheelchair users, paraplegic disabled persons and specially adapted housing veterans
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.
For surviving spouses: Unremarried surviving spouses keep the wheelchair, paraplegic and specially adapted housing exemptions.
- 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.
- Law
- N.D.C.C. 57-02-08(20), (22), (26)
Source: official page
How to apply, step by step
- 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.
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 surviving spouses: you own and live in the home and are a surviving spouse. Change any answer.
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 surviving spouses property tax breaks in North Dakota
Who qualifies for property tax breaks for surviving spouses in North Dakota?
Disability exemptions: blind persons, wheelchair users, paraplegic disabled persons and specially adapted housing veterans: 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.
Is there an income limit for surviving spouses' property tax breaks in North Dakota?
Disability exemptions: blind persons, wheelchair users, paraplegic disabled persons and specially adapted housing veterans: Only the paraplegic disabled person exemption: income from all sources in the prior year at or under the homestead credit maximum ($70,000).
When is the deadline for surviving spouses to apply in North Dakota?
Disability exemptions: blind persons, wheelchair users, paraplegic disabled persons and specially adapted housing veterans: No statutory date stated in N.D.C.C. 57-02-08; ask your county auditor (most local filings are due by April 1).
Do surviving spouses have to reapply every year in North Dakota?
Disability exemptions: blind persons, wheelchair users, paraplegic disabled persons and specially adapted housing veterans: One-time affidavit; supply information when asked.
Where do surviving spouses 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 Disability exemptions: blind persons, wheelchair users, paraplegic disabled persons and specially adapted housing veterans: 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.
SourcesLast checked: Oct 2026.