North Dakota Property Tax Exemptions 2026: Homestead, Senior, Veteran & Disability
North Dakota (ND) homeowners have several ways to legally reduce their property tax bill — homestead reductions, senior credits, veteran exemptions, and disability programs. This page lists every North Dakota property tax exemption available in 2026, who qualifies, dollar amounts, and how to apply.
Quick answer: The most common North Dakota property tax exemption is the general homestead reduction for owner-occupied primary residences. Additional savings stack on top for residents who are age 65+, disabled, a disabled veteran, or a surviving spouse. Most North Dakota exemptions require a one-time application with the local county assessor; some need annual income recertification.
How much can a North Dakota homeowner save with the homestead exemption?
For a median North Dakota home valued at $241,100 (current annual tax $2,392), the general homestead reduction alone is worth roughly:
All North Dakota property tax exemptions at a glance
| Exemption | Who qualifies | Benefit | Typical savings |
|---|---|---|---|
| Homestead (general) | Owner-occupied primary residence | ~$1,600 value reduction | $16/yr est. |
| Senior / Age 65+ | Owner-occupied; age 65+; often income-capped | Additional reduction or freeze | $200 – $2,000/yr |
| Disabled veteran | Service-connected disability rating | Up to 100% exemption in many states | $1,000 – full bill |
| Disability (non-veteran) | Permanent total disability | Reduction + sometimes freeze | $200 – $1,500/yr |
| Surviving spouse | Of veteran, first responder, or senior | Continuation of decedent's exemption | Same as deceased's benefit |
| Agricultural / farm | Active agricultural use | Use-value assessment instead of market | 30% – 80% lower bill |
Estimated savings use North Dakota's effective property tax rate of 0.99% on the median home value of $241,100. Your actual savings depend on your county assessor's millage and how exemptions are applied to assessed (vs. market) value.
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.
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.
Now check your county's actual rate
Exemptions reduce the taxable amount — but the millage your county charges is what determines the bill. See the 2026 effective rate for every North Dakota county.
Browse North Dakota Counties → Read the full North Dakota guideNorth 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). Exemption amounts and filing deadlines verified against the 2025-2026 legislative sessions and official state publications. Always verify with your local assessor before filing — programs change annually. This page is informational and is not tax or legal advice.