Renter's Refund

• 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.)
  • 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 renters.
  • Have annual rent payments that are a certain percentage of your income. If 20% of your annual rent exceeds 4% of your annual income, you are eligible for a refund up to $600.
    • For example, a renter pays $800 per month in rent ($9,600 per year) and the renter’s income is $35,000.
      • 20% of $9,600 (rent) is $1,920
      • 4% of $35,000 (income) is $1,400
      • $1,920 - $1,400 = $520 Renter’s Refund

Refunds can be up to $600 annually. 

To apply for the Renter’s Refund, submit your application to the Office of State Tax Commissioner.

• Renter's Refund Tax Application will be available the Tuesday after Martin Luther King Jr. Day in January, through May 31 each year.
• If you are permanently and totally disabled, you will also need to submit proof of disability to our office.
• Applications need to be postmarked by May 31 each year.

Once approved, refund will be provided via check. 

N.D.C.C. §57-02-08.1(2)

Homestead Property Tax Credit and Renter's Refund Brochure

Property Tax Credits for ND Homeowners and Renters