The Homestead Property Tax Credit is available for qualifying homeowners. Applications are due before March 31 in the year in which the property is assessed and for which the credit is requested.
Qualifications
- 65 years of age or older, OR An individual with a permanent and total disability. (Proof of total disability must be established by a certificate from a licensed physician or a written determination of disability from the Social Security Administration or federal or state agency authorized to certify an individual’s disability.)
- Live at and have an ownership interest in the property. In the event of co-ownership, the percentage of ownership is applied to the credit.
- Not have income that exceeds $70,000, including the income of your spouse and any dependents, for the calendar year preceding the assessment date. There is no asset limitation for homeowners.
Credit Amount
The amount of the credit depends on the homeowner’s income (see the table for taxable value below).
If your income is | Your taxable value is reduced by | Maximum reduction of taxable value | Maximum reduction of true & full value |
| $0 - $40,000 | 100% | $9,000 | $200,000 |
| $40,001-$70,000 | 50% | $4,500 | $100,000 |
Application Process
To apply for the Homestead Property Tax Credit, submit your 2025 application to your local assessor or county director of tax equalization. Applications are due before March 31 in the year in which the property is assessed and for which the credit is requested. If you are permanently and totally disabled, you also need to submit proof of disability to your local assessor or county director of tax equalization.
Application Links:
How to Claim
Credit is automatically applied for those that qualify.
Additional Property Tax Credits and Exemptions
Those applying for the credit may be eligible to apply for more than one type of property tax credit. Additional information on other credits and exemptions can be found here:
Property Tax Credits & Exemptions
Have Questions? Contact us at:
Phone: 701-328-7988
Toll Free: 1-877-649-0112
Email: taxprc@nd.gov