North Dakota Property Tax 2026: $1,600 Homestead Credit, Primary Residence Credit & Veterans
North Dakota expanded property tax relief significantly with the Primary Residence Credit starting the 2026 tax year — up to $1,600 for any primary residence. Combined with the Homestead Property Tax Credit (seniors and disabled) and the Disabled Veteran Credit, eligible homeowners can receive substantial relief. This 2026 guide explains all three programs.
North Dakota provides up to $1,600 Homestead Property Tax Credit (age 65+ or disabled) PLUS up to $1,600 Primary Residence Credit (any primary residence) — total $3,200 maximum relief for qualifying seniors.
is the income limit for the Homestead Property Tax Credit for homeowners 65+ or permanently disabled. Recent legislation removed the prior $500,000 asset limit, expanding eligibility.
How North Dakota Property Tax Works
North Dakota property tax is administered by 53 counties plus cities and school districts. The Office of State Tax Commissioner provides oversight.
The tax calculation
Annual tax = True and full value × 9% (residential assessment) × 50% (adjusted) × (Total mill rate ÷ 1,000) − Credits
North Dakota has a two-step assessment: property assessed at 50% of true and full value, then 9% residential or 10% commercial rate applied to produce the "taxable value" against which mill rate is applied.
Homestead Property Tax Credit
The primary senior/disability relief program in North Dakota.
Eligibility for 2026
- Age 65+, OR permanently and totally disabled
- Income up to $70,000 (recent legislation raised threshold)
- Asset limit removed by recent legislation (previously $500,000)
Benefit
Up to $1,600 credit against 2026 property tax.
Application
File annually by April 1, 2026. If disabled, include physician's certificate with the application.
Primary Residence Credit (New)
The Primary Residence Credit is a newer program that applies to ALL primary residences, not just seniors or disabled.
Eligibility
- Own and occupy primary residence
- Application period: January 1 through April 1, 2026
Benefit
Up to $1,600 reduction on primary residence property tax.
Stacking with Homestead Credit
If you qualify for both the Homestead Property Tax Credit and Primary Residence Credit, you can receive up to $3,200 combined.
Disabled Veteran's Property Tax Credit
Available to veterans with 50% or greater service-connected disability.
Benefits
Reduces taxable value of homestead. Amount varies based on disability percentage.
Application
File annually by February 1.
Appealing Your Assessment
North Dakota appeals flow through the county director of tax equalization and the State Board of Equalization.
Step 1: Informal review
Contact the county director of tax equalization.
Step 2: Local / County Board of Equalization
Meet annually in April. File objection with the board.
Step 3: State Board of Equalization
Annual meeting in August. Further appeal if dissatisfied.
Frequently Asked Questions
What is North Dakota's Primary Residence Credit?
A newer program providing up to $1,600 reduction on primary residence property tax. Open to any primary residence homeowner (not just seniors). Application period January 1 through April 1 of the tax year. For age 65+ or disabled homeowners, this credit stacks with the Homestead Property Tax Credit for up to $3,200 combined relief.
Who qualifies for North Dakota's Homestead Property Tax Credit?
Homeowners age 65+ or permanently and totally disabled, with income up to $70,000. The prior $500,000 asset limit has been removed. Maximum credit $1,600 against property tax. File annually with your local assessor or county director of tax equalization by April 1.
When is the North Dakota property tax filing deadline?
Homestead Property Tax Credit: April 1 annually. Primary Residence Credit: January 1 through April 1, 2026 for the 2026 tax year. Disabled Veteran's Property Tax Credit: February 1 annually.
Your County's Effective Property Tax Rate
See 2026 effective rate, median tax, and appeal deadline for every North Dakota county.
Browse North Dakota Counties →North Dakota Office of State Tax Commissioner — Primary Residence Credit · ND Tax Commissioner — Homestead Credit and Renter's Refund · ND Tax Commissioner — Property Tax Exemptions & Credits · ND Tax Commissioner — Primary Residence Credit Application 2026 · Williams County — Property Tax Exemptions and Credits · North Dakota Century Code Chapter 57 (Taxation). Rates, exemption amounts and filing deadlines cited are based on 2025-2026 legislative sessions and official state/county publications verified 2026-04-21; verify with your assessor before filing. This article is for informational purposes and is not tax or legal advice.