North Dakota’s biggest homeowner break is now the Primary Residence Credit: up to $1,600 a year off the property tax on the home you live in, with no age or income limit [1][3]. A 2025 law raised it from $500 [2]. On top of it sit a homestead credit for seniors and disabled owners, a refund for renters, and a credit for disabled veterans [6][10].
At a glance
- Primary Residence Credit
- Up to $1,600 a year; apply January 1 to April 1 [1][3]
- Homestead credit (65+ or disabled)
- Income up to $70,000 [6]
- Renter's refund (65+ or disabled)
- Up to $600; apply before June 1 [6]
- Disabled veteran credit
- Up to the first $9,000 of taxable value [10]
- Early payment discount
- 5% if paid in full by February 15 [5]
The Primary Residence Credit
Under state law, a homeowner gets a credit of up to $1,600 against the property tax on their primary residence [1]. It can’t be more than the tax due, doesn’t reduce special assessments, and is applied after other exemptions, credits and discounts [1]. Only one credit applies to each parcel [1].
The Office of State Tax Commissioner says [3]:
- Who qualifies: North Dakota homeowners who live in the home as their primary residence, including houses, mobile homes, townhomes, duplexes, condos and homes held in trusts.
- Limits: no age or income limits, and one credit per household.
- When to apply: online at tax.nd.gov/prc, from January 1 to April 1. There’s no paper form; call the office if you don’t have internet access.
The commissioner’s office says homeowners apply each year [2]. State law sets the April 1 deadline for the primary residence application [4].
The 5% discount for paying early
Pay all of the real estate tax on a parcel in full by February 15, and the county treasurer takes 5% off [5]. The discount doesn’t apply to special assessments, and it’s figured before the Primary Residence Credit is subtracted [5].
The homestead credit at 65 or with a disability
If you’re 65 or older, or permanently and totally disabled, in the year the tax is levied, and your income is no more than $70,000, you can get a reduction in your home’s taxable value [6]:
| Income | Reduction in taxable value | Maximum |
|---|---|---|
| $40,000 or less | 100% | $9,000 of taxable value |
| Over $40,000 to $70,000 | 50% | $4,500 of taxable value |
| Over $70,000 | No credit | None |
Taxable value is a small slice of market value. Homes are taxed on 9% of assessed value [7], and assessed value is 50% of true and full value [8]. So $9,000 of taxable value is the taxable value of a home worth about $200,000 [7][8].
What counts as income [6]:
- Income from all sources for the most recent complete tax year, including Social Security, retirement benefits, public assistance, and the income of any dependent.
- Minus medical expenses you paid that insurance didn’t cover.
- Spouses living together get one credit between them; unrelated co-owners each get a share matching their ownership.
The credit continues if you move to a nursing home or other care facility, as long as your part of the home isn’t rented out [6]. It ends at the close of the tax year in which the applicant dies [6]. To prove a disability, you need a physician’s certificate or a written determination from the Social Security Administration or another agency that certifies disability [6].
You apply by signing a statement of facts with your local assessment officials [6]. Deadlines are set locally; Eddy County, for example, listed March 31, 2026 [9]. Check with your city or county assessor.
The renter’s refund
If you’d qualify for the homestead credit by age or disability and income, but you rent, you can apply for a refund [6]:
- 20% of your annual rent, not counting utilities, furniture, services or any federal rent subsidy, is treated as property tax.
- If that 20% is more than 4% of your income, you get the difference back, up to $600. The minimum refund is $5.
- Apply to the Office of State Tax Commissioner before June 1 each year. The commissioner can extend that for good cause.
You can’t get the renter’s refund for a year in which you got the homeowner credit [6].
Disabled veterans
A veteran discharged under honorable conditions or retired from the armed forces with a service-connected disability rating of 50% or more, or an individual unemployability rating paid at the 100% rate, gets a credit on the first $9,000 of taxable value of their homestead equal to their disability percentage [10]. A veteran rated 70%, for example, gets a credit on 70% of that $9,000 [10].
- A surviving spouse receiving VA dependency and indemnity compensation gets the full 100% credit [10].
- Two disabled veterans married to each other can’t combine for more than 100% of $9,000 [10].
- The first time, you file an affidavit with the county auditor, with a VA certificate of your disability rating [10].
Where to start
- Office of State Tax Commissioner: the Primary Residence Credit (online) and the renter’s refund [3][6].
- Your city or county assessment office: the homestead credit [6][9].
- Your county auditor: the disabled veteran credit [10].
- Your county treasurer: paying by February 15 for the 5% discount [5].
Sources
- N.D.C.C. § 57-02-08.9: Primary residence credit, qualification
- Office of State Tax Commissioner: Tax Commissioner announces upcoming Primary Residence Credit application period opening (January 1, 2026)
- Office of State Tax Commissioner: Primary Residence Credit
- N.D.C.C. § 57-02-01.2: Primary residence certification, application
- N.D.C.C. § 57-20-09: Discount for early payment of tax
- N.D.C.C. § 57-02-08.1: Homestead credit (owners and renters)
- N.D.C.C. § 57-02-27: Property valued at a percentage of assessed value
- N.D.C.C. § 57-02-01: Definitions (assessed valuation)
- Eddy County Tax Equalization: Homestead exemptions and what you need to know (2026)
- N.D.C.C. § 57-02-08.8: Property tax credit for disabled veterans
Next steps
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What is the North Dakota Primary Residence Credit?
A credit of up to $1,600 against the property tax on the home you own and live in. There's no age or income limit, only one credit per household, and it can't be more than the tax due. A 2025 law, HB 1176, raised it from $500. You apply online at tax.nd.gov/prc each year between January 1 and April 1.
Is there a North Dakota property tax break for seniors?
Yes. Owners 65 or older, or permanently and totally disabled, can get the homestead credit if their income is no more than $70,000. With income up to $40,000, it removes 100% of the home's taxable value up to $9,000; from $40,000 to $70,000, 50% up to $4,500. Apply through your local assessment office.
Do North Dakota renters get property tax relief?
Renters who would qualify for the homestead credit by age or disability and income can apply for a refund. The law treats 20% of annual rent as property tax, and refunds the part above 4% of income, up to $600. Apply to the Office of State Tax Commissioner before June 1.
What property tax help do disabled veterans get in North Dakota?
Honorably discharged veterans with a service-connected disability rating of 50% or more get a credit on the first $9,000 of their homestead's taxable value equal to their disability percentage. A surviving spouse receiving VA dependency and indemnity compensation gets the full 100% credit.