Homestead Tax Credit for Senior Citizens or Disabled Persons

You may be eligible for North Dakota's Homestead Credit Program if you are:
  • 65 years of age or older
or
  • Permanently and totally disabled.
Qualified homeowners receive a credit to reduce property taxes on their home.
Qualified renters receive a partial refund of their rent.

Property Tax Credit Homeowner Requirements for Senior Citizens:

(See ND State Century Code (PDF) for complete requirements)
  • You must be 65 years of age or older in the year for which the application is made.
  • For a husband and wife who are living together, only one may apply for the credit. The person applying for the credit must be 65 years of age or older.
  • You must reside on and have an ownership interest in the property for which the credit is claimed.
  • Your total income from all sources may not be more than $42,000 after deducting medical expenses paid out of your pocket.
  • Your assets, on the assessment date, may not exceed $500,000 including the market value of your homestead.

Property Tax Credit Homeowner Requirements for Disabled Persons:

(See ND State Century Code (PDF) for complete requirements)
  • The applicant must be permanently and totally disabled.
  • Proof of total disability must be established with a certificate from a licensed physician approved by the city governing body where you reside.
  • There is no age requirement for the disabled person's credit.
  • You must reside on and have an ownership interest in the property for which the credit is claimed.
  • Your total income from all sources may not be more than $42,000 after deducting medical expenses paid out of your pocket.
  • Your assets, on the assessment date, may not exceed $500,000 including the market value of your homestead.

Brochure available at ND Tax Department website (PDF). Program guidelines are included. 
 
Click here for the Homeowners Application form (PDF).
NOTE: Provide an affidavit or physician’s certificate if claiming Disabled Persons exemption for first time.

If you would like assistance filling out the application form or for more detailed exemption information, please contact the Assessing Division.
 
Renter's Refund applications are available January through May at ND Tax Department website. Renter's Applications must be sent to : Office of State Tax Commissioner, 600 E. Boulevard Ave. Dept. 127, Bismarck, ND 58505-0599.
 
Additional program guidelines available here.