North Dakota SHIP (State Health Insurance Assistance Program)
Free, unbiased Medicare counseling in North Dakota. Trained counselors go through your costs and choices with you, and they don't sell plans.
Taxes
Property tax relief for seniors in North Dakota
North Dakota has 3 programs that can lower property taxes for older adults: Primary Residence Credit, Homestead Property Tax Credit and Renter's Refund. Each one has its own rules and deadline.
Primary Residence Credit
North Dakota's Primary Residence Credit takes up to $1,600 a year off the property tax on the home you own and live in. There is no age or income limit, so every older homeowner can apply. You apply online with the Office of State Tax Commissioner each year between January 1 and April 1.
How to apply
- By phone
- 1-877-649-0112
Applying is free. Nobody should charge you to apply.
Apply on the official siteWho may qualify
| Age | No age limit |
|---|---|
| Income limit | No income limit |
| Home | You may qualify if you own a house, mobile home, town home, duplex or condo in North Dakota and live in it as your primary residence. Homes held in trusts also qualify. |
| Per household | One credit per household |
Source: North Dakota Office of State Tax Commissioner (source 1)
What you may get
| Credit | Up to $1,600, but no more than the property tax due |
|---|
Source: North Dakota Office of State Tax Commissioner (source 1)
Dates, renewals and waiting lists
| Application window | January 1 to April 1 each year. Applications in 2026 count toward the 2026 tax statement mailed in December 2026. |
|---|---|
| Renewal | Apply every year |
Source: North Dakota Office of State Tax Commissioner (source 1)
How North Dakota is different
Where North Dakota's rules differ from the federal rules for Property tax relief for seniors.
- Open to every homeowner, with no age or income limit
- Online application only; call the Tax Commissioner for help if you don't use the internet
- Can be added on top of the Homestead Property Tax Credit if you still owe tax after it
Source: North Dakota Office of State Tax Commissioner (source 1)
Good to know
- Renters: this credit is for homeowners. Renters 65 or older with income up to $70,000 may get the separate Renter's Refund.
- If you own a mobile home on a leased lot, the credit applies to the next year's tax, because those taxes are paid in advance.
- Help applying: 701-328-7988 or toll free 1-877-649-0112.
Source: North Dakota Office of State Tax Commissioner (source 2)
Homestead Property Tax Credit
North Dakota's Homestead Property Tax Credit lowers the taxable value of your home if you are 65 or older and your household income was $70,000 or less the year before. With income of $40,000 or less, it can wipe out the tax on up to $200,000 of your home's value. You apply with your local assessor by April 1.
How to apply
- In person
- Send the Homestead Credit Application for Senior Citizens & Disabled Persons (form SFN 24757) to your local assessor or county director of tax equalization.
Who may qualify
| Age | 65 or older in the year the tax is levied (or permanently and totally disabled) |
|---|---|
| Income limit, 2027 application (2026 income) | $70,000 or less, counting your spouse and any dependents, after unpaid medical expenses |
| Home | You may qualify if you live in the home and have an ownership interest in it, such as a deed, contract for deed or life estate |
| Savings limit | No asset limit for homeowners |
Source: North Dakota Office of State Tax Commissioner (source 4)
What you may get
| Income of $40,000 or less | Taxable value cut 100%, up to $9,000 of taxable value (up to $200,000 of full value) |
|---|---|
| Income of $40,001 to $70,000 | Taxable value cut 50%, up to $4,500 of taxable value (up to $100,000 of full value) |
Source: North Dakota Office of State Tax Commissioner (source 3)
Dates, renewals and waiting lists
| Application deadline | April 1 of the year the property is assessed (April 1, 2027 for 2027) |
|---|---|
| Renewal | The state puts out a new application for each year. Ask your assessor whether you need to file again. |
Source: North Dakota Office of State Tax Commissioner (source 4)
How North Dakota is different
Where North Dakota's rules differ from the federal rules for Property tax relief for seniors.
- Unpaid medical expenses are subtracted from income before the $70,000 limit is applied
- The credit moves with you if you sell and buy a new home in North Dakota
- You keep it while in a nursing home or hospital, as long as your part of the home isn't rented out
Source: North Dakota Office of State Tax Commissioner (source 4)
Good to know
- Renters: renters 65 or older with income up to $70,000 may get the separate Renter's Refund of up to $600 a year from the Tax Commissioner.
- The credit doesn't reduce special assessments.
- Questions: 701-328-3127 or toll free 1-877-649-0112.
Source: North Dakota Office of State Tax Commissioner (source 2)
Renter's Refund
North Dakota's Renter's Refund pays back part of your rent, up to $600 a year, if you are 65 or older and your income was $70,000 or less. You get a refund when 20% of your yearly rent is more than 4% of your income. You apply to the Office of State Tax Commissioner by May 31.
How to apply
- By mail
- Send the Renter's Refund application to the Office of State Tax Commissioner. It is available from the Tuesday after Martin Luther King Jr. Day in January.
Who may qualify
| Age | 65 or older (or permanently and totally disabled) |
|---|---|
| Income limit (income for the year before) | $70,000 or less, counting your spouse and any dependents |
| Home | You may qualify if you rent your home or a mobile home lot in a building that pays property tax. Nursing homes and other tax-exempt housing don't count. |
| Rent test | 20% of your yearly rent must be more than 4% of your yearly income. Heat, water, lights, phone and furniture don't count as rent. |
| Savings limit | No asset limit for renters |
Source: North Dakota Office of State Tax Commissioner (source 2)
What you may get
| Refund | Up to $600 a year, paid by check |
|---|
Source: North Dakota Office of State Tax Commissioner (source 2)
Dates, renewals and waiting lists
| Application deadline | Postmarked by May 31 each year |
|---|---|
| Renewal | Apply every year. You can't apply for a past year's refund. |
Source: North Dakota Office of State Tax Commissioner (source 2)
How North Dakota is different
Where North Dakota's rules differ from the federal rules for Property tax relief for seniors.
- Gives older renters, not just homeowners, a share of their rent back as property tax relief
- You can't get both this refund and the homeowner credit in the same year, except an owner of a mobile home on a rented lot
Source: North Dakota Office of State Tax Commissioner (source 2)
Good to know
- Renters: this is North Dakota's program for renters. If you get a federal rent subsidy, it isn't counted as rent or income.
- Example from the state: rent of $800 a month ($9,600 a year) and income of $35,000 gives a refund of $520.
- Questions: 701-328-3127 or toll free 1-877-649-0112.
Source: North Dakota Office of State Tax Commissioner (source 5)
Free help
Free help with this in North Dakota
Adult and Aging Services
Your local Area Agency on Aging can help with meals, rides, help at home, caregiver support and applying for benefits.
More help in North Dakota
Property tax relief in another state
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
- North Dakota Office of State Tax Commissioner, Primary Residence Credit (official government site). Checked Oct 28, 2026.
- North Dakota Office of State Tax Commissioner, Renter's Refund (official government site). Checked Oct 28, 2026.
- North Dakota Office of State Tax Commissioner, Homestead Property Tax Credit (official government site). Checked Oct 28, 2026.
- North Dakota Office of State Tax Commissioner, Homestead Credit Application for Senior Citizens & Disabled Persons, for the year 2027 (SFN 24757, 10-2026) (official government site). Checked Oct 28, 2026.
- North Dakota Office of State Tax Commissioner, Property Tax Credits for North Dakota Homeowners and Renters (guideline) (official government site). Checked Oct 28, 2026.
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