Homestead Property Tax Credit
Who qualifies
- Age
- 65 or older
- Income limit
- $70,000Total income (including spouse and dependents) for the calendar year before assessment must not exceed $70,000. Credit is income-tiered: income $0-$40,000 gives a 100% reduction of taxable value up to $9,000 (max $200,000 true & full value); income $40,001-$70,000 gives a 50% reduction up to $4,500 taxable value ($100,000 true & full value). No age requirement for an applicant who is permanently and totally disabled. No asset limit for homeowners.
- Ownership
- Own and reside in the homestead; co-owners receive the credit in proportion to their ownership interest.
- Residency
- North Dakota homeowner occupying the property as a homestead; must be age 65 or older by the close of the taxable year, OR permanently and totally disabled (no age requirement in that case).
How much it saves
Worked example — a $300,000 home at North Dakota's median effective rate (~0.93%):
Your county's rate differs — use the calculator for a figure tuned to where you live.
How to apply
- Application required: Yes
- Deadline: Application due by April 1 of the year in which the property is assessed, filed with the local assessor or county director of tax equalization.
- Renewal: other — Credit is automatically applied for those who qualify; a new/updated application is required when income or circumstances change.
Combining with other exemptions
May be combined with the Disabled Veteran's Credit and the Primary Residence Credit.
Amount cross-checked against a second official artifact: tax.nd.gov/sites/www/files/documents/guidelines/homestead-veterans-renters/credits-for-nd-homeowners-renters-guideline.pdf.
Informational only — not legal or tax advice. Exemption rules and amounts are summarized from official statutes and state tax-agency sources as of each program's verified date and can change by legislative session. Dollar figures are estimates derived from Census ACS county tax data, not actual bills. Confirm your eligibility and current amounts with your county assessor before relying on anything here.