North Dakota Property Tax Relief: Exemptions & How to File
North Dakota has 4 main property tax relief programs, administered through your County Director of Tax Equalization. Filing is free.
Biggest benefit
Reduction of the taxable value of the homestead: for income of $40,000 or less, a 100% reduction up to a maximum of $9,000 of taxable value (up to $200,000 of true and full value); for income over $40,000 and up to $70,000, a 50% reduction up to a maximum of $4,500 of taxable value (up to $100,000 of true and full value).
Earliest common deadline
March 31
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Never pay to file a property tax exemption
Applying for a homestead, senior, veteran, or disability exemption is always free through your County Director of Tax Equalization. You do not need a middleman, and no one can file it "faster" for a fee.
Be skeptical of official-looking letters offering to file your homestead exemption, "designate" your homestead, or send you a copy of your deed for $50–$200. These are private solicitations, not government notices. When in doubt, contact your County Director of Tax Equalization directly using the phone number on your tax bill.
North Dakota property tax relief programs
Amounts, eligibility, deadlines, and the official source for each program.
| Program | Benefit | Who qualifies | Deadline | Source |
|---|---|---|---|---|
| Homestead Property Tax Credit for Senior Citizens and Disabled PersonsHomestead | Reduction of the taxable value of the homestead: for income of $40,000 or less, a 100% reduction up to a maximum of $9,000 of taxable value (up to $200,000 of true and full value); for income over $40,000 and up to $70,000, a 50% reduction up to a maximum of $4,500 of taxable value (up to $100,000 of true and full value). | Age 65+ · Persons who are permanently and totally disabled qualify at any age (no minimum age) with a physician's certificate or a written determination of disability from the Social Security Administration or another federal or state agency. · Income: Total income (including the income of a spouse and any dependents) for the calendar year preceding the assessment date must not exceed $70,000. Full 100% reduction tier applies at $40,000 or less; 50% reduction tier applies above $40,000 and up to $70,000. · Must live in and have an ownership interest in the North Dakota property claimed as the homestead. The credit is not available if the homestead is rented out while the owner is temporarily absent, or for a farm structure. | March 31 | Official source ↗N.D.C.C. § 57-02-08.1Application for Homestead Credit for Senior Citizens and Disabled Persons ↗ |
| Renter's Refund (Homestead Property Tax Credit for Renters)Renter Relief | A refund of up to $600. The refund equals the amount by which 20% of the applicant's annual rent exceeds 4% of the applicant's annual income. | Age 65+ · Persons who are permanently and totally disabled qualify at any age (no minimum age) with the required certification of disability. · Income: Total income (including the income of a spouse and any dependents) for the calendar year preceding the claim must not exceed $70,000. There is no asset limitation for renters. · Must be a North Dakota resident who rents their place of residence; the dwelling must not be exempt from property tax and the rent must not include payment for board or personal care. | May 31 | Official source ↗N.D.C.C. § 57-02-08.1Application for Renter's Refund ↗ |
| Disabled Veterans Property Tax CreditVeteran | A reduction in the taxable value of the homestead equal to the veteran's service-connected disability rating percentage applied to $9,000 of taxable value (e.g., 100% rating = $9,000, 70% rating = $6,300, 50% rating = $4,500). Combined credits on one property may not exceed 100% or $9,000 of taxable value. | Service-connected disability rated 50% or greater by the U.S. Department of Veterans Affairs, or an extra-schedular rating with 100% payment determination. The veteran must have an honorable discharge or be retired from the U.S. Armed Forces. · Must reside on and have an ownership interest in the North Dakota property claimed as the homestead. An un-remarried surviving spouse receiving VA dependency and indemnity compensation may receive the credit at the 100% level. | April 1 | Official source ↗N.D.C.C. § 57-02-08.8Application for Disabled Veterans Property Tax Credit ↗ |
| Primary Residence CreditTax Credit | Up to $1,600 per household in property tax credit for the 2025 and 2026 tax years (increased from up to $500 per household for the 2024 tax year, the program's first year). | Must own a dwelling (house, mobile home, townhome, duplex, or condo) in North Dakota and occupy it as a primary residence. Only one Primary Residence Credit is allowed per household. There are no age restrictions or income limitations. | April 1 | Official source ↗N.D.C.C. § 57-02-08.9Primary Residence Credit Application (online at tax.nd.gov/prc) ↗ |
For veterans
In most states a higher VA disability rating unlocks a larger — often total — property tax exemption.
Trusted Resources
Trusted tools to help you claim what you've earned
VA Claims Academy
A 100% VA disability rating unlocks full property tax exemptions in most states. VA Claims Academy helps veterans pursue the rating increases they may be owed.
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North Dakota property tax relief FAQ
What property tax exemptions are available in North Dakota?
North Dakota offers 4 main property tax relief programs: Homestead Property Tax Credit for Senior Citizens and Disabled Persons, Renter's Refund (Homestead Property Tax Credit for Renters), Disabled Veterans Property Tax Credit, Primary Residence Credit. Each is administered through your County Director of Tax Equalization.
How do I apply for a property tax exemption in North Dakota?
You apply through your County Director of Tax Equalization — for free. Most exemptions require a one-time application by the deadline; check each program for its form and cutoff date. You never need to pay a third party to file.
Is filing for a North Dakota property tax exemption free?
Yes. Filing is always free through your County Director of Tax Equalization. Letters offering to file your homestead exemption for a fee are private solicitations, not government notices.
Compare North Dakota to other states by relief type
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