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North Dakota

You may be eligible to receive money back

Homeowners and renters are missing out on millions of dollars in tax relief.  Use the resources below to learn more.

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North Dakota Program Overview

Property Tax-Aide features two widely available property tax relief programs for older residents—one for homeowners and the other for renters. Both programs are available for those who are totally and permanent disabled.

Senior Citizen Homeowner Credit

A homeowner may qualify for reduction in the taxable value of the homestead. The property tax credit for homeowners is given in the form of reduced property tax assessment. If income is not in excess of $40,000, the credit is 100% of taxable value, up to $9,000. If income is in excess of $40,000 but less than $70,000 the credit is 50% reduction of taxable value, up to $4,500.

NOTE: SIGNIFICANT CHANGES WERE ENACTED FOR 2023 filing. The changes related to income and benefits are captured here and in the application.

Eligibility

  • The Homeowner must own and reside on the property
  • Applicant must be 65 years or older in the year in which the application for a property tax credit is made.
  • Household income for the year prior to the application may not exceed $70,000 after deduction of eligible medical expenses.
  • The value of the homestead, including the land and improvements, cannot exceed $200,000.
  • A homestead is exempt as a farm residence is it not eligible for the Homestead credit.
  • Permanently disabled homeowners are also eligible, and must meet the eligibility requirement, except age, as for the senior citizen homeowner.

Application Deadline

Applications are due before February 1 in the year the property is assessed and for which the credit is requested. Applications are to be submitted to the local assessor or county director of tax equalization.

Required Documentation

  • Application requires income information of the homeowner and any dependents, including spouse.
  • The income reported on the application includes Social Security benefits (exclude Medicare); wages and salaries; income from interest; net income from all other sources.
  • Actual paid medical expenses and not paid by insurance are deducted.
  • Proof of permanent and total disability must be established with a certificate from a licensed physician or a written determination of disability from the social security administration or any federal or state agency authorized to certify an individual’s disability
  • There is no indication that documentation of income is required at time of application. But proof of age and income may be required.

Contact Details

Questions about this program should be directed to your local assessor. You can find the contact information for your local assessor on the County Director of Tax Equalization website

Senior Citizen 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. A renter may qualify for a refund of a portion of the rent deemed to represent property taxes. If 20% of your annual rent exceeds 4% of your annual income, you will receive a refund for the over payment. Refunds can be up to $400.

Eligibility

  • Applicants must be 65 years or older in the year in which the application for a refund is made.
  • Household income for the year prior to the application may not exceed $70,000 after deduction of eligible medical expenses.
  • Federal rent subsidy is excluded from the calculation of rent and income.
  • No refund is available if the living quarters are exempt from taxation, unless the living quarters are subject to payments in lieu of property taxes.
  • If rent includes the costs of utilities or furniture, these costs are deducted before applying for refund.
  • To be eligible, 20% of rent must exceed 4% of income.
  • Permanently disabled are also eligible, and must meet the eligibility requirement, except age, as for the senior citizen renter.

Application Deadline

The Application for Senior Citizens or Permanently and Totally Disabled Renter’s Property Tax Refund is available mid-January through May 31 of each year.

Required Documentation

  • Application requires income information of the homeowner and any dependents, including spouse.
  • The income reported on the application includes Social Security benefits (exclude Medicare); wages and salaries; income from interest; net income from all other sources.
  • Actual paid medical expenses and not paid by insurance are deducted.
  • There is no indication that documentation of income is required at time of application. But proof of age and income may be required.
  • Proof of permanent and total disability must be established with a certificate from a licensed physician or a written determination of disability from the social security administration or any federal or state agency authorized to certify an individual’s disability.

Contact Details

For more information about this program, visit the official Homestead Property Tax Credit and Renter’s Refund webpage

Property Tax-Aide has independently selected the property tax relief programs featured on this website that we think are the most relevant and beneficial to older adults. It is not an exhaustive list of all property tax relief programs available in each state. Please consult your local tax agency for a comprehensive listing of property tax relief programs in your area.

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