Property Tax Exemptions You're Probably Not Claiming in North Dakota

North Dakota recently quadrupled a credit that's available to literally every homeowner, no age or income test required. It stacks with two other programs for seniors, disabled residents, and veterans, but those use a different mechanism, a different filing office, and different deadlines, so it's easy to only catch one of the three.

The one every homeowner should file, no exceptions

The Primary Residence Credit is a flat credit against your property tax bill, worth up to $1,600, available to any North Dakota homeowner who owns and occupies their home as a primary residence. There's no age test, no income test, no disability requirement. It was created in 2023 at $500 and raised to $1,600 by a 2025 law, already in effect. You have to apply every year, online only, through the state Tax Commissioner's office, in a window that runs January 1 through April 1. If you also qualify for the Homestead or Veteran credit below, the Primary Residence Credit is designed to cover whatever balance remains after those apply, not duplicate them. Only one per household, and if you own a mobile home on a leased lot, you'll need to re-register annually specifically for that situation.

The one for seniors and disabled homeowners

Separate from the credit above, the Homestead Property Tax Credit reduces the taxable value of a home for homeowners 65 or older or permanently and totally disabled, with income at or below $70,000. A 2023 law removed what used to be a $500,000 asset limit, so this one is now judged on income alone. Unlike the Primary Residence Credit's flat dollar amount, this one works by lowering your taxable value directly, which for some households can significantly reduce or even eliminate the bill entirely. It's filed with your local assessor or county director of tax equalization, not the state's online portal, and it requires a fresh application every year by April 1. If you're applying based on disability rather than age, you'll need to include a physician's certificate.

The one for disabled veterans, and it follows you if you move

Veterans with a service-connected disability rating of 50% or greater can also reduce the taxable value of their homestead through the Disabled Veteran's Property Tax Credit, filed with the same local assessor or county office as the Homestead credit above. One detail worth knowing: if you move to a different home in North Dakota, this credit moves with you rather than requiring you to start over. The deadline here is earlier than the other two, February 1 annually, so don't assume the April 1 date that applies to the other programs covers this one too.

What to actually check

File the Primary Residence Credit every year regardless of your age or income; it's genuinely open to everyone and easy to assume doesn't apply to you. If you're 65 or older, disabled, or a veteran, file the additional credit that applies to your situation with your local assessor, not the state's online PRC portal, and watch for the earlier February 1 veteran deadline specifically. A qualifying senior filing both the Homestead and Primary Residence credits can see up to $3,200 in combined relief.