ND · Tax credit or refund
North Dakota homestead exemption
Yes.
- Main exemption
- $1,600 tax creditAny owner-occupied primary residence
- Filing deadline
- April 1
- Own and live there by
- Not in our data
- Renewal
- Must reapply
- Where to file
- Office of State Tax Commissioner (online)
Yes. North Dakota's Primary Residence Credit gives any homeowner up to $1,600 a year off the property tax on their primary home, with no age or income limit. Apply online with the Office of State Tax Commissioner between January 1 and April 1 each year.
Last verified · Sources
How much the North Dakota exemption is worth
Up to $1,600 off the property tax bill
$1,600 tax credit · applies to any owner-occupied primary residence · source
Who qualifies
- You own a house, mobile home, town home, duplex or condo in North Dakota and live in it as your primary residence. Homes held in trusts also qualify.
- No age or income limits.
- Only one Primary Residence Credit per household.
Deadline and renewal
The application window is January 1 to April 1 each year. The Primary Residence Credit is online only, at tax.nd.gov/prc.
Homeowners apply for the Primary Residence Credit annually.
Form: Primary Residence Credit application (online) · open the official form
Extra breaks for seniors, veterans and disabled owners
| Who | Program | Amount | Details |
|---|---|---|---|
| Seniors | Homestead Property Tax Credit | $9,000 off assessed value | Owners 65+ with household income up to $40,000 get a 100% cut in taxable value, up to $9,000 (about $200,000 of true and full value). Income of $40,001 to $70,000 gets 50%, up to $4,500. Apply with your local assessor by April 1. Source |
| Veterans | Disabled Veteran's Property Tax Credit | $9,000 off assessed value | Veterans with a service-connected disability of 50% or more get a reduction in taxable value from $4,500 at 50% up to $9,000 at 100%. Apply with the local assessor by April 1. Source |
| Disabled owners | Homestead Property Tax Credit (disabled) | $9,000 off assessed value | Owners with a permanent and total disability qualify for the same income-based credit as seniors, with proof of disability. There is no asset limit for homeowners. Source |
| Surviving spouses | Surviving spouse of a disabled veteran | Not in our data | If the veteran dies, the spouse is eligible for the credit. A spouse receiving VA dependency and indemnity compensation receives 100% of the credit. Source |
Law: N.D.C.C. §57-02-08.9
North Dakota county guides
County guides for North Dakota are not published yet. File with: Office of State Tax Commissioner (online).
Frequently asked questions
Can I get both the Primary Residence Credit and the Homestead Credit?
Yes. If a balance is still due after the Homestead or Disabled Veteran's credit, the Primary Residence Credit of up to $1,600 covers remaining taxes.
Is there a paper application for the Primary Residence Credit?
No. It is online only; call 701-328-7988 for help if you lack internet access.
When is the deadline?
April 1 for all three credits.
Do I have to reapply for the homestead exemption in North Dakota every year?
Homeowners apply for the Primary Residence Credit annually.
Sources
- Primary Residence Credit · North Dakota Office of State Tax Commissioner
- Homestead Property Tax Credit · North Dakota Office of State Tax Commissioner
- Disabled Veteran's Property Tax Credit · North Dakota Office of State Tax Commissioner
Last verified
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