Property tax relief for seniors in North Dakota

In short: If you are 65 or older, or have a permanent and total disability, and your household income was $70,000 or less last year, North Dakota can lower your property tax (Homestead Property Tax Credit) or give back part of your rent (Renter's Refund). There is no asset limit for either. Homeowners apply to the local assessor by April 1; renters apply to the Office of State Tax Commissioner by May 31.

The programs at a glance

Program For Income limit What you get Deadline
Homestead Property Tax Credit Homeowners 65+ or disabled $70,000 Lower taxable value of your home April 1
Renter's Refund Renters 65+ or disabled $70,000 A check for part of your rent, up to $600 a year May 31
Primary Residence Credit Any homeowner living in the home None Up to $1,600 off property tax (2026 cycle) April 1

Who qualifies for the Homestead Credit and Renter's Refund

You must:

  • be 65 or older, or have a permanent and total disability, and
  • have household income at or below the limit for the calendar year before the assessment date.

Household income includes your income plus the income of your spouse and any dependents. There is no asset limit, so savings and your home's value do not matter.

Proof of disability, if you are under 65: a certificate from a licensed doctor, or a written disability decision from Social Security or another federal or state agency that certifies disability.

Homestead Property Tax Credit (homeowners)

You must live in the home and have an ownership interest in it. If you own it with others, the credit is applied to your share.

The credit lowers the taxable value of your home. How much depends on your income:

Household income last year Cut in taxable value Most taxable value removed Most market ("true and full") value covered
$40,000 or less 100% $9,000 $200,000
Above that, up to $70,000 50% $4,500 $100,000

For example, if your income is in the lower band and your home's market value is under the maximum shown, you may pay no property tax on the home itself. Special assessments are handled under a separate guideline; ask your assessor.

How to apply

  1. Get the application for the current year from tax.nd.gov or your local assessor.
  2. Fill in your household income for last year.
  3. Attach proof of disability if you are under 65.
  4. Turn it in to your local assessor or county director of tax equalization by April 1 of the year you want the credit.

If you qualify, the credit is applied to your property tax.

Renter's Refund (renters)

The state treats part of your rent as if it were property tax. If that amount is more than a small share of your income, you get the difference back.

How it is figured:

  1. Take 20% of the rent you paid for the year.
  2. Take 4% of your household income.
  3. If the first number is bigger, your refund is the difference, up to $600.

What counts as rent: rent for your home or for a mobile home lot. Heat, water, lights, phone and furniture do not count. If your rent includes them, take them out first.

Who cannot get it: people who live in buildings that do not pay property tax, such as nursing homes.

How to apply

  • The application opens the Tuesday after Martin Luther King Jr. Day in January.
  • Send the Renter's Refund application to the Office of State Tax Commissioner (600 E. Boulevard Ave., Dept. 127, Bismarck, ND 58505-0599; check the form for the exact mailing address). It must be postmarked by May 31.
  • Include proof of disability if you are under 65.
  • If approved, you get a check.

Primary Residence Credit (any age)

Any North Dakota homeowner who lives in the home can get up to $1,600 off property tax for the 2026 cycle. There is no age or income limit. You apply online at tax.nd.gov/prc. The 2026 window ran January 1 to April 1. Without internet, call 701-328-7988 or 1-877-649-0112. The amount for the next cycle may differ.

After you apply

  • Your assessor or the Tax Commissioner decides if you qualify. Contact the office that took your application if you have questions about the decision.
  • The state posts a new application for each year. The Renter's Refund is a yearly application. For the Homestead Credit, ask your assessor whether you must file again next year.

Things people miss

  • Spouse and dependents' income count toward the limit.
  • Savings do not count. There is no asset test.
  • Mobile home lot rent counts for the Renter's Refund.
  • Do not include utilities in your rent.
  • Disabled veterans may also get a separate Disabled Veteran's Property Tax Credit. Ask the Tax Commissioner.

Free help

  • Office of State Tax Commissioner, property tax: 701-328-3127 or toll free 1-877-649-0112, [email protected].
  • Aging and Disability Resource LINK: 1-855-462-5465 (ND 711 for TTY), for other help for older adults.
  • Eldercare Locator: 1-800-677-1116 or eldercare.acl.gov.

See all benefits in North Dakota.

Phone numbers: Free help lines for North Dakota agencies

Check what you may qualify for

Sources

Page last reviewed: 2026-10-18