North Dakota · 2026
North Dakota property tax exemptions
✓ Verified August 2026 against official county pages — 3 sources linked below.
Exemptions lower the value your taxes are figured on — for most homeowners they're the easiest money on this page. Nearly every one has a filing date, though, and missing it usually costs you a year. The statewide programs and their deadlines are below; many counties and cities layer their own versions on top.
| Exemption | Deadline to file | What it's worth |
|---|---|---|
| Primary Residence Credit | Apply each year January 1 – April 1 with the state | A state-funded credit on every owner-occupied primary residence's bill — expanded dramatically since its 2023 debut (large enough to zero out many 2026 bills) |
| Homestead Property Tax Credit (65+/disabled) | Apply by April 1 with your assessor | Income-tested reduction of taxable value for homeowners 65+ or permanently disabled |
| Disabled veterans credit | Apply with your assessor | Reduces taxable value proportionally to the disability rating (50%+) for qualifying veterans and surviving spouses |
65 or older?
Start with the Homestead Property Tax Credit (65+/disabled) — Income-tested reduction of taxable value for homeowners 65+ or permanently disabled. Deadline: Apply by April 1 with your assessor.
Comparing states? Every state's senior program is in the senior property tax exemptions by state table.
How to file
Primary Residence Credit: Short online application with the Office of State Tax Commissioner (tax.nd.gov/prc).
Homestead Property Tax Credit (65+/disabled): Annual application with income documentation.
Disabled veterans credit: File with VA documentation.
Amounts and dates above are the statewide baseline — where counties or cities run their own versions, the local deadline and paperwork can differ. Confirm with your county assessor before relying on a date.
Exempted and still think the bill is high? The next lever is the value itself: how to appeal in North Dakota.
Common questions
- When is the North Dakota homestead exemption deadline?
- Apply by April 1 with your assessor. Annual application with income documentation.
- Does North Dakota have a senior property tax exemption?
- The senior-relevant program here is the Homestead Property Tax Credit (65+/disabled). Income-tested reduction of taxable value for homeowners 65+ or permanently disabled. Deadline: Apply by April 1 with your assessor.
- Do North Dakota exemptions apply automatically?
- Most don't — nearly every program starts with an application, and some must be renewed. Missing the filing window usually means waiting a year, so if you live in the home you own, check what you've claimed before anything else. Confirm details with your county assessor.
Sources
Every fact on this page comes from an official page. Check them yourself:
- ND Office of State Tax Commissioner — property tax deadlines — checked 2026-08-12
- ND Office of State Tax Commissioner — Primary Residence Credit — checked 2026-08-12
- ND Office of State Tax Commissioner — homestead credit — checked 2026-08-12