North Dakota Senior Property Tax Relief: Homestead Credit Guide

North Dakota senior property tax relief comes from two credits that older homeowners can use together. The Homestead Property Tax Credit reduces the taxable value of the home for owners 65 and older (or permanently disabled) with household income at or below $70,000, and the newer Primary Residence Credit gives every North Dakota homeowner up to $1,600 off their primary-residence tax bill, with no age or income limit.1 This guide explains how the Homestead Credit's two income tiers work, who qualifies, what the April 1 deadline means, how to apply, and how to stack the Primary Residence Credit on top.

If you are 65 or permanently disabled and have not filed yet this year, you may be paying more property tax than you owe.

In This Guide

• Key Takeaways
• North Dakota Senior Property Tax Relief at a Glance
• Who Qualifies
• How the Two-Tier Credit Works
• Stack the Primary Residence Credit
• The April 1 Deadline
• How to Apply
• Frequently Asked Questions
• Next Steps

North Dakota Senior Property Tax Relief at a Glance

The table captures the structure. The actual dollar savings depend on your county's mill levy applied to the reduced taxable value, so the same $9,000 reduction is worth more in a high-tax county than a low-tax one.1

Who Qualifies

To claim the Homestead Property Tax Credit, you must meet three requirements:1

1. Age or disability. You must be 65 or older, or permanently and totally disabled. The disability criterion is an alternative to the age requirement, not in addition to it. A 55-year-old with a permanent total disability qualifies the same as a 70-year-old.
2. Homeownership and occupancy. You must own and occupy the property as your primary residence. A rental property or vacation home does not qualify.
3. Household income at or below $70,000. All income to the household counts.1 That includes Social Security, pension payments, wages if a household member still works, investment income, and withdrawals from retirement accounts. North Dakota uses household income broadly, so total it carefully before you assume you are under the limit.

If your spouse is under 65 and not disabled, the household income test still governs. The applicant must meet the age or disability requirement, but income from all household members counts toward the $70,000 ceiling.1

How the Two-Tier Credit Works

North Dakota senior property tax relief operates on two income tiers. They do not reduce your tax bill directly. They reduce the taxable value of your home, and your county's mill levy is then applied to that lower number.1

Tier 1 (income at or below $40,000). The taxable value of your home is reduced by up to $9,000. To put that in practical terms: North Dakota assesses residential property at a standard 4.5 percent ratio of true and full value. A $9,000 reduction in taxable value corresponds to roughly $200,000 of the home's actual value at that ratio. If your home's taxable value is already below $9,000, the reduction caps at the full taxable value.1

Tier 2 (income from $40,001 to $70,000). The taxable value is reduced by 50 percent of your home's taxable value, up to a maximum reduction of $4,500. A home with $10,000 in taxable value would get a $4,500 reduction (50 percent of $10,000, at the cap). A home with $6,000 in taxable value would get a $3,000 reduction (50 percent of $6,000, under the cap).1

A quick illustration. Take a home with $8,000 in taxable value and a county mill levy of 300 mills (0.300 per dollar of taxable value). The full-value tax bill would be $2,400. With Tier 1 applied, the taxable value drops to zero (the reduction exceeds the taxable value), and the property-tax bill goes to zero. At Tier 2, the taxable value drops to $4,000, and the tax bill falls to $1,200. The illustration is hypothetical; mill levies vary by county and taxing district.1

North Dakota Senior Property Tax Relief: Program Details

The Homestead Property Tax Credit is a property-tax exemption program, not a refund or rebate.1 It does not appear on your income-tax return. It shows up directly on your property-tax statement as a reduced taxable value, which then reduces the tax calculated against that value.

The credit is renewable. It does not automatically carry forward year to year in every situation, so check with your county director of tax equalization on whether you need to re-apply each year or only when your circumstances change. Many homeowners file an initial application and then file annually to update their income figure.

The North Dakota Office of State Tax Commissioner oversees the program and publishes guidance at tax.nd.gov. County directors of tax equalization administer it locally, so the most direct help comes from your county office.

One related benefit worth knowing. North Dakota also has a Renters Refund program for lower-income seniors and disabled residents who rent rather than own, administered through the same North Dakota Office of State Tax Commissioner. It refunds a portion of the rent that is treated as property tax for qualifying renters. If you rent, ask about the Renters Refund when you contact the state tax office, and confirm the current income limit and refund formula with them directly. The Homestead Credit itself is only for homeowners.

Stack the Primary Residence Credit

The Homestead Property Tax Credit is not the only relief available. Since 2023, North Dakota has offered a separate Primary Residence Credit (PRC) that every homeowner can claim, and the two credits stack.1

The Primary Residence Credit gives North Dakota homeowners a credit of up to $1,600 against the property tax on their primary residence.1 The 2025 Legislature raised the maximum from $500 to $1,600 through House Bill 1176. Unlike the Homestead Credit, the Primary Residence Credit has no age restriction and no income limit, so a senior homeowner who is too well-off for the Homestead Credit still qualifies for the full Primary Residence Credit.

For seniors, the key point is that the credits combine. If you are approved for the Homestead Property Tax Credit and still owe property tax after that reduction, you can receive the Primary Residence Credit against the remaining balance.1 Claim it directly through the North Dakota Office of State Tax Commissioner at tax.nd.gov/prc; the application window runs from January 1 to April 1 each year. Unlike the Homestead Credit, the Primary Residence Credit is claimed with the state, not the county director of tax equalization, so seniors who want both credits file in two places.

The April 1 Deadline

Missing April 1 means you lose the credit for that tax year. There is no late filing provision widely available for the Homestead Property Tax Credit.1

The April 1 deadline is the date your application must be on file with your county director of tax equalization. That is a county office, not a state office. North Dakota has 53 counties; each has its own director of tax equalization. Your county's phone number and address are on the North Dakota Association of Counties directory and your local county government website.

If you are unsure whether you filed last year or whether your application is still active, call your county office before April 1. A few minutes of verification is worth far less than a missed credit.

First-time applicants. If you turn 65 this year, or have just become permanently disabled, the April 1 deadline governs you the same way it governs continuing applicants. File as early in the year as possible to avoid any processing delays.

How to Apply

Property taxes are one piece of a larger picture for seniors managing care costs. Our guide to how to pay for senior care walks through the full range of options, including Medicaid, VA benefits, and personal assets.

Next Steps

Start before March to leave room for gathering documents and contacting your county office.

• Confirm your income for the prior calendar year. Add up all household income sources before deciding which Homestead tier applies.
• Find your county director of tax equalization. Use tax.nd.gov or your county's website for contact information.
• File both credits by April 1. File the Homestead application with your county and claim the Primary Residence Credit with the state at tax.nd.gov/prc. Get confirmation that each application was received.
• Check your tax statement when it arrives to confirm the reduced taxable value and any credits appear.

If you are weighing whether to stay in your home or sell to fund care, our guides on selling or renting your home for care and reverse mortgages for senior care cover those tradeoffs directly.

Learn More

Find personalized help with North Dakota senior property tax relief at brevy.com.

The information on Brevy.com is for educational purposes only and is not a substitute for professional legal, financial, or medical advice. Rules vary by state and program and change frequently. Always verify with the relevant agency or a qualified professional. Brevy is not a law firm, financial advisor, or healthcare provider.