Who qualifies for the Homestead Property Tax Credit in North Dakota?

You are 65 or older, or permanently and totally disabled, and you live in the home and own an interest in it. Income of you, your spouse and your dependents for the calendar year before the assessment date can't be over $70,000. There is no asset test. Only one spouse of a couple living together may apply. Income $0 to $40,000: your taxable value is cut 100%, up to $9,000 of taxable value (equal to $200,000 of market value). Income $40,001 to $70,000: cut 50%, up to $4,500 of taxable value (equal to $100,000 of market value). Co-owners get their ownership share. Deadline: April 1 of the assessment year.

Who qualifies for the Disabled Veterans Property Tax Credit in North Dakota?

A veteran with an honorable discharge or retirement and a service-connected disability of 50% or more (or an extra-schedular rating, including unemployability paid at the 100% rate). You must live in the home and own an interest in it. A surviving spouse can qualify, and a surviving spouse who gets DIC receives 100% of the credit. Your disability percentage times the first $9,000 of taxable value: 100% = $9,000, 90% = $8,100, 80% = $7,200, 70% = $6,300, 60% = $5,400, 50% = $4,500. Two married disabled veterans living together can't get more than 100% or $9,000 combined. Deadline: April 1 of the first year you claim it.

Who qualifies for the Primary Residence Credit in North Dakota?

You own and live in one primary residence in North Dakota, including a home held in trust. No age or income test. One credit per household, including spouses and dependents living together. Up to $1,600 off your tax, but not more than the tax due. It is applied after the homestead and disabled-veteran credits if tax is left. If you apply January 1 to April 1, 2026, it shows on the December 2026 statement for a home on land you own. A home on a leased lot gets it on the following year's advance tax. Deadline: January 1 through April 1. The 2026 window for the December 2026 statement has closed.

Rules by state / North Dakota

North Dakota property tax, line by line.

Your county treasurer sends one bill a year with your property tax, minus any credits you claimed, plus special assessments. The state pays its share of the homestead, disabled veteran and primary residence credits to the county.

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At a glance

Who sends the bill: The county treasurer. The state pays its share of the homestead, disabled-veteran and primary-residence credits to the counties.
When it comes: By December 26. The statement mailed in December 2026 is the bill for the February 1, 2026 assessment.
When it's due: Due January 1. You get a 5% discount if you pay the full tax by February 15. The first installment and special assessments can be paid without penalty through March 1. You can pay in two installments, and the second installment of the prior year's tax can be paid without penalty through October 15.
If you pay late: Penalties are added on March 2, May 1, July 1 and October 15 to any amount still unpaid.
Value is set as of: February 1
Limits on increases: No percentage cap on how fast your market value can grow. The Primary Residence Credit is a dollar credit, not a cap.

Bill dates source · Assessment source

What may come off

3 programs homeowners can claim

None of these are applied for you automatically. Each one is free to apply for. If you upload your bill, we check which ones are already on it and which may fit you.

Homestead Property Tax Credit

Who: You are 65 or older, or permanently and totally disabled, and you live in the home and own an interest in it. Income of you, your spouse and your dependents for the calendar year before the assessment date can't be over $70,000. There is no asset test. Only one spouse of a couple living together may apply.
What you get: Income $0 to $40,000: your taxable value is cut 100%, up to $9,000 of taxable value (equal to $200,000 of market value). Income $40,001 to $70,000: cut 50%, up to $4,500 of taxable value (equal to $100,000 of market value). Co-owners get their ownership share.
How to apply: Apply to your local assessor or county director of tax equalization. If you are disabled, you must send proof of disability.
Deadline: April 1 of the assessment year.
If you're late: If you miss April 1, you lose that assessment year.
After that: Every year.

The official page

Disabled Veterans Property Tax Credit

Who: A veteran with an honorable discharge or retirement and a service-connected disability of 50% or more (or an extra-schedular rating, including unemployability paid at the 100% rate). You must live in the home and own an interest in it. A surviving spouse can qualify, and a surviving spouse who gets DIC receives 100% of the credit.
What you get: Your disability percentage times the first $9,000 of taxable value: 100% = $9,000, 90% = $8,100, 80% = $7,200, 70% = $6,300, 60% = $5,400, 50% = $4,500. Two married disabled veterans living together can't get more than 100% or $9,000 combined.
How to apply: Send the application to your assessor or director of tax equalization, with your DD214 and your VA rating. The form also says the first filing goes to the county auditor. Form: SFN 24770.
Deadline: April 1 of the first year you claim it.
If you're late: A veteran who gets the home during the year may receive a partial-year credit, but the state form says to file by April 1 of the first year.
After that: After the first application, give information when the assessor asks.

SFN 24770: the form

Primary Residence Credit

Who: You own and live in one primary residence in North Dakota, including a home held in trust. No age or income test. One credit per household, including spouses and dependents living together.
What you get: Up to $1,600 off your tax, but not more than the tax due. It is applied after the homestead and disabled-veteran credits if tax is left. If you apply January 1 to April 1, 2026, it shows on the December 2026 statement for a home on land you own. A home on a leased lot gets it on the following year's advance tax.
How to apply: Apply online only at tax.nd.gov/prc. The office will help you if you have no internet.
Deadline: January 1 through April 1. The 2026 window for the December 2026 statement has closed.

The official page

Flat charges and parcel taxes. There is a separate homestead credit for special assessment installments. Ask your assessor, and apply by April 1.

Think your value is too high?

Asking for a lower assessed value

Free review: Talk to your assessor first. It is free.
Formal appeal: The township or city board of equalization in April, then the county board during the first 10 days of June, then the State Board of Equalization.
Deadline: Assessment notices must go out at least 15 days before the local board meets. Local board dates can be moved, so confirm with your county or city auditor. Abatement applications have a separate November 1 deadline.
Good to know: Check with your county or city auditor for hearing dates.

A formal appeal reopens your whole value: the board can raise it as well as lower it. Bring recent sales of similar homes.

Source · We never charge for help asking for a lower value.

What can't come off

Charges you can't remove

Tax above $1,600 through the Primary Residence Credit.
A second Primary Residence Credit in the same household.
Homestead credit above the $9,000 or $4,500 taxable value limits.
Disabled veteran credit above your percentage of the first $9,000 of taxable value.
The part of a special assessment that the special assessment credit does not cover.

Special assessments appear on the county statement and have their own penalty dates. There is a separate homestead credit for special assessment installments, due to the assessor by April 1. The Primary Residence Credit information does not say the $1,600 reduces special assessments.

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Rules checked October 28, 2026 against official North Dakota sources. Rules change: check the deadline with your county before you rely on it. Not legal or tax advice.