Does North Dakota Have a Homestead Exemption?

The short answer for North Dakota homeowners

North Dakota has a homestead-named property tax benefit, but it works differently from the standard homestead exemption many people hear about in other states.

North Dakota does not appear to use a broad, automatic property-tax homestead exemption for all homeowners. The homestead property tax program is tied to age, disability, income, ownership, and residence rules.

The official state property tax credit page says the Homestead Property Tax Credit is available for qualifying homeowners and that applications are due April 1 in the assessment year for which the credit is requested. The state also lists the basic qualifications: age 65 or older, or permanent and total disability; residence and ownership interest in the property; and income within the state limit.

What North Dakota calls the property-tax homestead program

The state calls the property-tax program the Homestead Property Tax Credit. You may also see local offices call it the Homestead Credit, Homestead Tax Credit, or Homestead Credit for Senior Citizens or Disabled Persons.

Those names point to the same general idea: a reduction in taxable value for a qualifying homestead. They do not mean every homeowner gets a tax break just because the home is their primary residence.

For the law itself, North Dakota’s homestead property tax credit is in N.D.C.C. Section 57-02-08.1. The state’s application page and form are easier places for most homeowners to start, but the statute explains the legal rules.

Who may qualify for the Homestead Property Tax Credit?

A North Dakota homeowner may be in the right starting category if the homeowner is 65 or older, or if the homeowner is permanently and totally disabled. That is only the beginning. The homeowner must also meet the residence, ownership, and income rules.

The official state page says a homeowner must live at and have an ownership interest in the property. It also says income may not exceed $70,000, including the income of a spouse and any dependents, for the calendar year before the assessment date. The state page says there is no asset limitation for homeowners.

For a disabled applicant, the state says proof of permanent and total disability must be established by a certificate from a licensed physician or a written disability determination from the Social Security Administration or another federal or state agency authorized to certify disability.

How much can the North Dakota homestead credit reduce?

The amount depends on income. The North Dakota Tax Commissioner currently lists two homeowner income ranges for the Homestead Property Tax Credit.

These figures are not a promise that your tax bill will fall by a specific dollar amount. Property taxes depend on taxable value, local mill rates, taxing districts, and other items on the tax statement. The homestead credit reduces taxable value for qualifying applicants. It does not rewrite the whole property tax system.

Where do you apply?

North Dakota says homeowners should submit the Homestead Property Tax Credit application to the local assessor or county director of tax equalization. The state provides a current Homestead Credit Application.

If you are unsure where to send the form, use the state’s tax equalization and assessor directory or call your county courthouse and ask for the office that handles the Homestead Property Tax Credit.

What documents or facts should you gather first?

The application and your local office may ask for details that show identity, residence, ownership, income, and disability status.

The state’s form explains that income from all sources can include Social Security, SSI, pensions, retirement benefits, wages, interest, dividends, unemployment, property sale gains, rental income, and business income. The law also addresses unreimbursed medical expenses. Ask the official office before deciding you are over or under the limit.

What if you are in a nursing home, hospital, or care facility?

North Dakota law includes a rule for a person who does not currently live in the homestead because of confinement in a nursing home, hospital, or other care facility. The statute says the homestead credit can continue while the person’s absence is due to that confinement, as long as the part of the homestead previously occupied by that person is not rented to someone else.

This is a detail to confirm with the local assessor or county director of tax equalization. Do not assume the credit continues automatically if the home is rented, partly rented, transferred, sold, or changed after the move to a care facility.

What if the home is jointly owned?

Joint ownership can affect the homestead credit. The statute says people living together as spouses, or when one or more is a dependent of another, are entitled to only one exemption between or among them. It also says non-spouse, non-dependent co-owners who live together may receive a percentage based on ownership interests.

In plain English, the office may need to know who owns the property, who lives there, whether the owners are spouses or dependents, and what percentage each owner has. If the deed, divorce order, probate document, or other title record is not simple, ask the local office before filing.

What if the owner died or a surviving spouse is trying to apply?

The North Dakota homestead credit statute says the exemption terminates at the end of the taxable year of the applicant’s death. That does not automatically answer what happens next for a surviving spouse or another person living in the home.

A surviving spouse or new owner may need to qualify on their own. The local office may need updated title information, estate documents, death records, or proof that the person applying has the required ownership interest and residence connection.

If you are handling a home after death, call the county director of tax equalization before the deadline. Ask whether an application is already on file, whether the prior credit continues through the taxable year, and what the surviving resident must do for the next year.

What if the home is in a trust, life estate, or contract for deed?

North Dakota’s homestead credit depends on residence and ownership interest. State guidance says an ownership interest is commonly shown by a written record such as a deed, contract for deed, life estate, or declaration of homestead.

Trusts and life estates should be handled carefully. The name on the tax record may not be the person living in the home. A trust or life estate may have special occupancy language.

Do not assume the office will accept a trust-owned or estate-related property without review. Ask what documents they need and whether the applicant is treated as having a qualifying ownership interest.

What if you recently moved?

Moving can create problems because homestead programs usually depend on the home being the applicant’s residence and homestead for the correct assessment year. The state’s property tax assessment process says real property is assessed according to its value on February 1 of each year. Local offices often use that assessment timing when checking homestead facts.

If you moved into a North Dakota home near the start of the year, sold a home, bought a new home, moved into assisted living, or changed your mailing address, contact the local assessor or county director of tax equalization. Ask which year you can apply for and what proof of residence and ownership they need.

What if you missed the April 1 deadline?

Call the local assessor or county director of tax equalization right away. Do not wait until the tax bill arrives if you already know something is wrong.

North Dakota’s official Homestead Property Tax Credit page lists April 1 as the application deadline. A late application may be denied for the current year. However, the property tax process also includes correction and abatement procedures in some situations. The state’s assessment process guide says a taxpayer may file an abatement application for the current year’s assessment after State Board of Equalization valuations are finalized, with a filing deadline tied to November 1 of the year after the tax becomes payable.

That does not guarantee a late homestead credit. It means you should ask the official office what remedy, if any, applies to your facts. Use clear words: “I may have qualified for the Homestead Property Tax Credit, but I missed the filing deadline. Is there any correction, abatement, or next-year filing option?”

What if your homestead credit is denied?

A denial does not always mean the office thinks you did something wrong. It may mean the file is missing proof, the wrong person applied, income was counted differently than expected, the property was not treated as your homestead, or the application was late.

Ask for the reason in writing. Then compare the reason with the official state rules and your documents. If the issue is missing disability proof, missing ownership information, or unclear income records, ask whether you may supplement the file.

If the problem is disagreement over property value, that is a different issue from homestead credit eligibility. The state’s property tax assessment process explains how assessment appeals move through local, county, and state equalization steps. A valuation appeal is not the same as applying for the homestead credit, even though both affect the tax bill.

Do not confuse this with the Primary Residence Credit

North Dakota also has a Primary Residence Credit. This is not the Homestead Property Tax Credit.

The Primary Residence Credit is for North Dakota residents who own and occupy a home as their primary residence. The official state page says there are no age restrictions or income limitations for that credit, and that the application is submitted online during the annual application window.

A homeowner searching for “homestead exemption” may really be looking for the main primary-home credit. Still, the homestead-named program is the Homestead Property Tax Credit for qualifying seniors and permanently and totally disabled homeowners.

Do not confuse property-tax homestead credit with legal homestead protection

North Dakota also has a separate homestead law in Chapter 47-18 of the North Dakota Century Code. That law discusses a homestead exemption from judgment lien, execution, or forced sale, subject to exceptions and limits.

That is not the same thing as the Homestead Property Tax Credit. The Chapter 47-18 homestead protection is a legal protection issue. It does not mean your assessor will lower your annual property tax bill. It also does not stop property taxes from being owed. The statute itself says the homestead can be subject to execution or forced sale for certain debts, including taxes accruing and levied on the property.

If your question involves creditors, bankruptcy, foreclosure, judgment liens, divorce, probate, or forced sale, you may need legal advice. If your question is about reducing the property tax statement for a qualifying senior or disabled homeowner, start with the Homestead Property Tax Credit.

Special assessments are a separate warning

The standard homestead credit statute says the homestead property tax credit does not reduce liability for special assessments. North Dakota law also has a separate homestead credit for certain special assessments for people who have qualified for the homestead property tax credit.

This is an area to handle carefully. The special assessment credit is not the same as the main homestead property tax credit, and the law includes separate election, filing, and lien rules. If your tax statement includes special assessments, ask your county auditor or tax equalization office whether any homestead-related special assessment option applies and what consequences it has.

Where most North Dakota homeowners should start

Most homeowners should not start with a paid filing service. Start with the official office that actually handles the property and application.

When you call, be specific. Say: “I am asking about the North Dakota Homestead Property Tax Credit for my home.” Then give your parcel number and ask what form and deadline apply to your property.

Common mistakes that cause problems

• Assuming every homeowner receives a homestead exemption.
• Using the Primary Residence Credit application when you meant the Homestead Property Tax Credit.
• Missing the April 1 homestead credit deadline.
• Forgetting to include spouse or dependent income when the rules require it.
• Assuming Social Security or retirement income is ignored without checking the state rules.
• Not sending disability proof with a disability-based application.
• Applying under the wrong owner’s name after a death, divorce, trust transfer, or deed change.
• Thinking the legal homestead protection law is the same as the property-tax credit.

Official sources used for this guide

Independent editorial note

This guide was last reviewed May 18, 2026, using official North Dakota state tax, legislative, and local assessment sources. Homestead rules, credit amounts, deadlines, forms, and office procedures can change. Before you file, miss a deadline, appeal, transfer title, or rely on a tax result, confirm the current rule with the official assessor, county director of tax equalization, county auditor, or North Dakota Office of State Tax Commissioner.