Homestead Property Tax Credit and Renter's Refund

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The Homestead Property Tax Credit and Renter’s Refund are property tax credits available to eligible North Dakotans. Individuals may qualify for a property tax credit or partial refund of the rent they pay, if one of the following requirements is met:

  • 65 years of age or older, OR
  • An individual with a permanent or 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.
    • There is no age requirement for those with permanent or total disability.
    • A homeowner or renter with disability must meet the same requirements, except for age, as a senior citizen homeowner or renter.

For a married couple who are living together, only one may apply for the Homestead Property Tax Credit or Renter’s Refund. Only the spouse applying for the credit needs to be 65 years of age or older, or permanently and totally disabled.

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Homestead Property Tax Credit

The amount of the credit depends on the homeowner’s income (see the table for taxable value below). If the recipient of the credit sells the homestead, the credit may be applied to the recipient’s new homestead. If the applicant dies, all benefits terminate at the end of the taxable year.

The Homestead Property Tax Credit is subject to the same adjustment, equalization, and abatement as other real property assessments.

Eligibility: To be eligible for this program, you (the homeowner) must:

  • Live at and be invested in the property. 
  • Not have assets that exceed $500,000, including the market value of the homestead and the value of any assets gifted or otherwise divested within the last three years.
  • Not have income that exceeds $42,000, including the income of your spouse and any dependents, for the calendar year preceding the assessment date. 

The homeowner does not qualify to receive the credit if the homestead is rented while the owner is temporarily absent, or the homestead is a farm structure (farm structures are exempt from taxation).


The Homestead Property Tax Credit reduces the homeowner’s taxable value according to the following:

  If your income is   Your taxable value is reduced by   Maximum reduction of taxable value   Maximum reduction of true & full value
$0 - $22,000 100% $5,625 $125,000
$22,001 - $26,000 80% $4,500 $100,000
$26,001 - $30,000 60% $3,375 $75,000
$30,001 - $34,000 40% $2,250 $50,000
$34,001 - $38,000 20% $1,125 $25,000
$38,001 - $42,000 10% $563 $12,511

Application Process: To apply for the Homestead Property Tax Credit, submit:

Applications are due before February 1 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 a physician's certificate to your local accessor or county director of tax equalization.


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Renter's Refund

The Renter's Refund program provides a partial refund on rent for a renter’s place of residence or a mobile home lot. Refunds can be up to $400.

Heat, water, lights, telephone, or furniture costs are not considered rent costs. If these costs are included in the rent, the renter must subtract these costs from rent when applying for the refund. 

Refunds are not available for rent or fees paid by persons living in properties that are exempt from property tax, such as nursing homes.

Eligibility: To be eligible for this program, you (the renter) must:

  • Not have income that exceeds $42,000, 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 will receive a refund for the over payment.
    • For example, a renter pays $450 per month in rent ($5,400 per year) and the renter’s income is $18,000.
      • 20% of $5,400 (rent) is $1,080
      • 4% of $18,000 (income) is $720
      • $1,080 - $720 = $360
    • The renter is entitled to a $360 refund

Application Process: To apply for the Renter’s Refund, submit: 

Applications are due before June 1 following the year for which the refund is claimed. If you are permanently and totally disabled, you also need to submit a physician's certificate to our office.


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