North Dakota Property Tax Relief for Seniors 2026

Every statewide property tax break North Dakota offers older homeowners that we could confirm on an official page: the type of relief, the age and income limits, the amount, how to apply and the deadline.

North Dakota's main relief for seniors is the homestead credit for owners aged 65 or older (or permanently and totally disabled) with household income of $70,000 or less. It removes 100% of the home's taxable value, up to $9,000, when income is $40,000 or less, and 50%, up to $4,500, when income is $40,001 to $70,000. Senior renters who meet the same rules can get a refund of up to $600. Eligible owners can also defer special assessments as a state lien. Every owner-occupied primary residence also gets a credit of up to $1,600. North Dakota has no assessment freeze program. (sources)

Official sources Checked against official sources on November 4, 2026. This page lists only programs confirmed on an official state page; counties and cities may offer more.

The programs
Amounts, how to apply and deadlines
Income tax in retirement
Common questions

North Dakota property tax relief programs for seniors

North Dakota property tax relief for seniors: the programs (checked November 4, 2026)
Program	Type	Age	Income limit	Deadline	Source
Homestead credit (Senior Citizens or Disabled Persons Property Tax Credit), NDCC 57-02-08.1(1)	Homestead exemption	65 or older in the year the tax is levied, or permanently and totally disabled at any age (a person who becomes disabled after February 1 still qualifies for that year). Only one credit is allowed per married couple living together.	$70,000 household income (applicant, spouse and dependents) for the calendar year before the assessment date, after deducting unreimbursed medical expenses actually paid. Social Security and pensions (including military pensions) count as income. VA disability does not count. The statute sets no asset test.	No filing date is set in the statute or the Tax Commissioner guideline (content revised 7-2025). Check the local assessor for the date.	ND Office of State Tax Commissioner, Property Tax Credits for North Dakota Homeowners and Renters (content revised 7-2025)
Renter's property tax refund, NDCC 57-02-08.1(2)	Rebate or refund	65 or older, or permanently and totally disabled (same rules as the homestead credit)	$70,000 household income in the previous year. No asset test.	Before June 1 of the year after the year the refund is claimed for. No refund for earlier years.	ND Office of State Tax Commissioner, Property Tax Credits for North Dakota Homeowners and Renters (content revised 7-2025)
Homestead credit for special assessments, NDCC 57-02-08.3	Tax deferral	Available to anyone who qualifies for the homestead credit (65 or older, or permanently and totally disabled)	Same as the homestead credit ($70,000)	On or before February 1 of the year the special assessment installment is payable	N.D. Century Code ch. 57-02, § 57-02-08.3 Homestead credit for special assessments
Primary residence credit, NDCC 57-02-08.9 and 57-02-01.2	Tax credit	Any age. Not limited to seniors.	None	Application due April 1 of each year	N.D. Century Code ch. 57-02, §§ 57-02-01.2, 57-02-08.9 Primary residence credit

Amounts, how to apply and deadlines

Homestead credit (Senior Citizens or Disabled Persons Property Tax Credit), NDCC 57-02-08.1(1)

Type: Homestead exemption
Age: 65 or older in the year the tax is levied, or permanently and totally disabled at any age (a person who becomes disabled after February 1 still qualifies for that year). Only one credit is allowed per married couple living together.
Income limit: $70,000 household income (applicant, spouse and dependents) for the calendar year before the assessment date, after deducting unreimbursed medical expenses actually paid. Social Security and pensions (including military pensions) count as income. VA disability does not count. The statute sets no asset test.
Amount: Reduction in the homestead's taxable valuation, in place since the 2023 assessment. Income of $0 to $40,000: 100% of taxable value, up to $9,000. Income of $40,001 to $70,000: 50% of taxable value, up to $4,500. The homestead is limited to $200,000 of value. The state reimburses counties for the credit.
How to apply: Sign a verified statement of facts on the Tax Commissioner's form showing eligibility (income information is kept confidential). The assessor attaches it to the assessment sheet. Forms are available from the county director of tax equalization.
Deadline: No filing date is set in the statute or the Tax Commissioner guideline (content revised 7-2025). Check the local assessor for the date.
Source: ND Office of State Tax Commissioner, Property Tax Credits for North Dakota Homeowners and Renters (content revised 7-2025)

Renter's property tax refund, NDCC 57-02-08.1(2)

Type: Rebate or refund
Age: 65 or older, or permanently and totally disabled (same rules as the homestead credit)
Income limit: $70,000 household income in the previous year. No asset test.
Amount: 20% of annual rent (excluding utilities, furniture and federal rent subsidy) is treated as property tax. The refund is the part of that amount above 4% of income. Minimum $5, maximum $600.
How to apply: Apply to the Office of State Tax Commissioner
Deadline: Before June 1 of the year after the year the refund is claimed for. No refund for earlier years.
Source: ND Office of State Tax Commissioner, Property Tax Credits for North Dakota Homeowners and Renters (content revised 7-2025)

Homestead credit for special assessments, NDCC 57-02-08.3

Type: Tax deferral
Age: Available to anyone who qualifies for the homestead credit (65 or older, or permanently and totally disabled)
Income limit: Same as the homestead credit ($70,000)
Amount: The state pays the year's special assessment installment due on the homestead. Total credits per property are capped at $6,000, adjusted each year by the Midwest CPI since 2019. The amount becomes a state lien on the property with 6% annual interest. It must be repaid when the property is transferred, except a transfer between spouses at death.
How to apply: File a special assessment credit claim on the Tax Commissioner's form with the county auditor
Deadline: On or before February 1 of the year the special assessment installment is payable
Source: N.D. Century Code ch. 57-02, § 57-02-08.3 Homestead credit for special assessments

Primary residence credit, NDCC 57-02-08.9 and 57-02-01.2

Type: Tax credit
Age: Any age. Not limited to seniors.
Income limit: None
Amount: Up to $1,600 off the property tax due on a certified primary residence. It is applied after all other exemptions and credits, cannot exceed the tax due, and does not reduce special assessments. One credit per parcel.
How to apply: File a primary residence certification application with the Tax Commissioner. The county auditor applies the credit on the tax statement.
Deadline: Application due April 1 of each year
Source: N.D. Century Code ch. 57-02, §§ 57-02-01.2, 57-02-08.9 Primary residence credit

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North Dakota income tax in retirement

Property tax relief is one half of a state’s cost to retirees; the other is income tax on pensions, IRA withdrawals and Social Security. See North Dakota state income tax for retirees, which states tax retirement income and which states tax Social Security.

Common questions

What property tax relief can seniors get in North Dakota?

Homestead credit (Senior Citizens or Disabled Persons Property Tax Credit), NDCC 57-02-08.1(1): homestead exemption; Renter's property tax refund, NDCC 57-02-08.1(2): rebate or refund; Homestead credit for special assessments, NDCC 57-02-08.3: tax deferral; Primary residence credit, NDCC 57-02-08.9 and 57-02-01.2: tax credit (tax.nd.gov, ndlegis.gov).

At what age do North Dakota seniors qualify for property tax relief?

Homestead credit (Senior Citizens or Disabled Persons Property Tax Credit), NDCC 57-02-08.1(1): 65 or older in the year the tax is levied, or permanently and totally disabled at any age (a person who becomes disabled after February 1 still qualifies for that year). Only one credit is allowed per married couple living together.; Renter's property tax refund, NDCC 57-02-08.1(2): 65 or older, or permanently and totally disabled (same rules as the homestead credit); Homestead credit for special assessments, NDCC 57-02-08.3: Available to anyone who qualifies for the homestead credit (65 or older, or permanently and totally disabled); Primary residence credit, NDCC 57-02-08.9 and 57-02-01.2: Any age. Not limited to seniors..

Is there an income limit for North Dakota senior property tax relief?

Homestead credit (Senior Citizens or Disabled Persons Property Tax Credit), NDCC 57-02-08.1(1): $70,000 household income (applicant, spouse and dependents) for the calendar year before the assessment date, after deducting unreimbursed medical expenses actually paid. Social Security and pensions (including military pensions) count as income. VA disability does not count. The statute sets no asset test.; Renter's property tax refund, NDCC 57-02-08.1(2): $70,000 household income in the previous year. No asset test.; Homestead credit for special assessments, NDCC 57-02-08.3: Same as the homestead credit ($70,000); Primary residence credit, NDCC 57-02-08.9 and 57-02-01.2: None.

What is the deadline to apply in North Dakota?

Homestead credit (Senior Citizens or Disabled Persons Property Tax Credit), NDCC 57-02-08.1(1): No filing date is set in the statute or the Tax Commissioner guideline (content revised 7-2025). Check the local assessor for the date.; Renter's property tax refund, NDCC 57-02-08.1(2): Before June 1 of the year after the year the refund is claimed for. No refund for earlier years.; Homestead credit for special assessments, NDCC 57-02-08.3: On or before February 1 of the year the special assessment installment is payable; Primary residence credit, NDCC 57-02-08.9 and 57-02-01.2: Application due April 1 of each year.

Sources

Every row above is copied from the official page linked beside it. Benefits change with new laws and local decisions, so confirm the amount and the deadline with the office that runs the program before you apply. QuantCalc is calculation software, not legal, tax or benefits advice. Last updated November 4, 2026.

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