Property Tax Exemptions

Homestead Property Tax Credit

The Homestead Property Tax Credit and Renter’s Refund are property tax credits available to eligible North Dakotans. Individuals may qualify for a property tax credit or partial refund of the rent they pay, if one of the following requirements is met:

  • 65 years of age or older, OR
  • An individual with a permanent or total disability
    • Proof of total disability must be established by a certificate from a licensed physician or a written determination of disability from the Social Security Administration or federal or state agency authorized to certify an individual’s disability.
    • There is no age requirement for those with permanent or total disability.
    • A homeowner or renter with disability must meet the same requirements, except for age, as a senior citizen homeowner or renter.

For a married couple who are living together, only one may apply for the Homestead Property Tax Credit or Renter’s Refund. Only the spouse applying for the credit needs to be 65 years of age or older, or permanently and totally disabled.

*On April 27, 2023, Governor Doug Burgum signed HB 1158 into law.  This legislation broadens the eligibility requirements and maximum reduction amounts for those applying for the North Dakota Homestead Property Tax Credit program. This program is aimed at homeowners 65 years of age and older or those who are permanently and totally disabled.

 Income changes to the Homestead Credit for Tax Year 2023:

If your income is:

Taxable value is reduced by:

Maximum reduction of taxable value:

Maximum reduction of true & full value:

$0 - $40,000

100%

$9,000

$200,000

$40,001 - $70,000

50%

$4,500

$100,000

 This does not reduce the liability of any person for special assessments levied upon any property.

 With this new legislation, the asset limit of $500,000 has been removed.   Applications must be submitted yearly for approval.

 If you have already applied for the credit this year, the application will be adjusted to reflect the new percentages.

Homestead Credit Documents

  1. Homestead Credit Application
  2. Guideline- Homestead Credit
  3. Homestead Property Tax Credit Flyer
  4. Physicians Certificate- Permanent or Total Disability

Disabled Veteran Credit

The Disabled Veteran’s Property Tax Credit is available to veterans of the United States Armed Forces with a disability of 50% or greater.

If eligible, the credit may reduce the taxable value of a homestead. A homestead can include a house, the land the house is on, and/or other buildings on the same land. If a qualified veteran moves to a different homestead, the credit can be applied to the new property.

Eligibility: To be eligible for this program, you must:

  • Be a disabled veteran of the United States Armed Forces with an armed forces service-connected disability of 50% or greater in the year for which the application is made.
    • Your extra-scheduler rating, to include individual unemployability, may bring the total disability rating to 100%, as determined by the United States Department of Veterans Affairs.
  • Have received an honorable discharge or be retired from the United States Armed Forces.
  • Reside on and be invested in the property.

If two disabled veterans are married and living together, the combined credits may not exceed 100% of $8,100 of taxable value of the homestead. In the event of the applicant’s death, the spouse is eligible for the credit. The spouse who is receiving United States Department of Veterans Affairs dependency and indemnity compensation receives 100% of the credit.

Disability Percentage
Maximum Reduction
100%$8,100
90%$7,290
80%$6,480
70%$5,670
60%$4,860
50%$4,050

Disabled Veteran Credit Documents

  1. Application for Disabled Veterans Property Tax Credit
  2. Guideline- Property Tax Credit for Disabled Veterans
  3. Disabled Veterans Property Tax Credit Flyer

Farm Residence Exemption

In North Dakota, there is a property tax exemption for qualifying farm residences. Each residence is examined individually to determine if it qualifies.

Eligibility: The general requirements for a qualifying farm residence include:

  • The residence must be located on 10 acres or more of agricultural land and occupied by a farmer, which is a person who:
    • Devotes most of their time to farming or ranching activities;
    • Has had net farm income that is at least 66% of the total annual income of the farmer and spouse in any 1 year of the 2 preceding calendar years, whether one or both are farmers.

Individuals who have begun occupancy and operation of a farm within the last 2 calendar years qualify as a farmer, as well as any farmer who retired due to age or illness.

Farm Residence Exemption Documents

  1. Application for Farm Residence Property Tax Exemption
  2. 2022 Statement of Farm Gross Income
  3. 2022 Instructions for Statement of Farm Gross Income

Church/Religious Organization Property Tax Exemption

Property used exclusively for public worship belonging to a religious organization and used for religious purposes, such as a church or parsonage, pursuant to N.D.C.C. § 57-02-08(9).

Church/Religious Organization Property Tax Exemption Documents

  1. Application for Property Tax Exemption

Abatement or Refund of Taxes

Any person having an estate, right, title or interest in the property who claims the assessment is excessive or illegal may apply. This includes but is not limited to the property owner, lessee, contract for deed purchaser, person who paid the tax, or person who has an interest in the tax.

Abatement Documents

  1. Application for Abatement of Taxes
  2. Guideline- Abatement or Refund of Property Taxes
  3. Property Tax Assessment Process