Homestead Credit


North Dakota



Variations in Receipt of Benefit

Benefit Varies with Income

Benefit Type

Circuit Breaker


Residents are eligible for an exemption of taxable value for their homestead that varies by income, calculated on homestead value not to exceed $125,000. There are 6 income brackets with exemptions ranging from 100% for a maximum exemption of $5,625 for those with an income below $22,000, to an exemption of 10% not to exceed $563 for an income up to $42,000. The homestead credit of $5,625 equates to a reduction of $125,000 of market value. A homestead credit of $563 equates to a reduction of $12,511 of market value. Renters are also eligible for a credit conditional that 20% of the annual rent exceeds 4% of income, not to exceed $400 credit. If a property has two owners who are not spouses, claimants can receive a benefit in proportion to their percent of ownership. Application must be filed with the local assessor by 1 February of the year of the credit.

How is Benefit Disbursed

Exemption from assessed value

Eligible Property Type


Characteristics of Eligible Property

Only residential property is eligible for this program. Mobile homes are also eligible for the benefit.

Eligibility Criteria




Income Ceiling

Principal Residence


Wealth Limit

Description of Eligibility Criteria

Applicants must live in the residence, and be 65 years or older, or be totally disabled. Spouses are also eligible. Income cannot exceed $42,000. Applicants cannot possess assets in excess of $500,000, including the value of their home and any assets gifted or otherwise divested within the last 3 years. If the applicant is not living in the residence because of illness, the property cannot be rented to another person.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

No local option regarding program features

State Funding for Local Tax Loss

State reimburses all of the local government tax loss

Description of State Funding for Tax Loss

The county treasurer receives payment from the state treasurer, and then distributes the money to the local taxing districts of the county. Refunds for renters is paid from the state general fund.

Record ID



Rent is exclusive of any federal rent subsidy and of charges for any utilities, services, furniture, furnishings, or personal property appliances furnished by the landlord. Taxable value for residential property is calculated as 4.5% of market value based on all properties being assessed at 50% of market value and residential properties further taxed at 9% of assessed value. Income does not include gifts, inheritances, life insurance proceeds, social security lump sum death payments, insurance payments, federal fuel assistance, renter's refund payments, food stamps, veteran's disability payments, payments for foster care, Retired Senior Volunteer Program payments, Senior Companion Program, Vista Program, and medical expenses paid during the year if not reimbursed.


N.D. Cent. Code § 47-18-01;
N.D. Cent. Code § 57-02-08.1 ~ 57-02-08.2 (in effect for 2021)
North Dakota Office of State Tax Commissioner, Guideline-Property Tax: Credits for ND Homeowners and Renters November 2019
[ accessed 08/31/2022]
View Archived Source

North Dakota Office of State Tax Commissioner, Homestead Property Tax Credit and Renter's Refund Brochure, (2021)
[ Accessed on08/31/2022]
View Archived Source
North Dakota Office of State Tax Commissioner, Homestead Property Tax Credit
[ accessed 02/21/2022]

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