The Homestead Exemption in North Dakota
Who qualifies for the North Dakota homestead property tax exemption, how much it saves, and how and when to apply.
Short answer: North Dakota's main owner-occupied relief is the Primary Residence Credit: up to $1,600, which cannot exceed the property tax due. North Dakota Office of State Tax Commissioner, Primary Residence Credit
| Homestead exemption | North Dakota's main owner-occupied relief is the Primary Residence Credit: up to $1,600, which cannot exceed the property tax due. It is open to anyone who owns a North Dakota home (house, mobile home, town home, duplex or condo) and lives in it as a primary residence, including homes held in trusts. There are no age or income limits; only one credit is allowed per household, and a person may not have more than one primary residence. For real property the approved credit appears on the 2026 property tax statement. A separate, income-based Homestead Property Tax Credit is available to homeowners 65 or older or permanently and totally disabled. |
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| How to apply | The Primary Residence Credit is applied for online only at tax.nd.gov/prc (there is no paper application; people without internet access can call 701-328-7988 or 877-649-0112 for help), and it has an annual application window, so homeowners apply each year. The Homestead Property Tax Credit and the Disabled Veteran's Property Tax Credit are filed with the local assessor or county director of tax equalization; the homestead credit application for a permanently and totally disabled person must include a physician's certificate. Homestead credit: https://www.tax.nd.gov/homestead-property-tax-credit-and-renters-refund |
| Application deadline | Primary Residence Credit: January 1 to April 1 (2026 for real property; the mobile home application window covers 2027). The Tax Commissioner's 2026 property tax deadline calendar lists April 1 as the last day to file the Primary Residence Credit and as the due date for Homestead Property Tax Credit and Disabled Veteran's Property Tax Credit applications to the local assessor. Renter's Refund applications are due (postmarked) by May 31. Dates falling on a weekend or state holiday move to the next business day. PRC: https://www.tax.nd.gov/prc |
More North Dakota property tax & homestead exemptions
- Senior, Veteran and Disability Property Tax Relief in North Dakota
- Appealing Your Property Tax Assessment in North Dakota
- All North Dakota property tax & homestead exemptions rules
FAQ
What is the homestead exemption in North Dakota?
North Dakota's main owner-occupied relief is the Primary Residence Credit: up to $1,600, which cannot exceed the property tax due. It is open to anyone who owns a North Dakota home (house, mobile home, town home, duplex or condo) and lives in it as a primary residence, including homes held in trusts. There are no age or income limits; only one credit is allowed per household, and a person may not have more than one primary residence. For real property the approved credit appears on the 2026 property tax statement. A separate, income-based Homestead Property Tax Credit is available to homeowners 65 or older or permanently and totally disabled.
How do you apply for a homestead exemption in North Dakota?
The Primary Residence Credit is applied for online only at tax.nd.gov/prc (there is no paper application; people without internet access can call 701-328-7988 or 877-649-0112 for help), and it has an annual application window, so homeowners apply each year. The Homestead Property Tax Credit and the Disabled Veteran's Property Tax Credit are filed with the local assessor or county director of tax equalization; the homestead credit application for a permanently and totally disabled person must include a physician's certificate.
When is the deadline to apply for a homestead exemption in North Dakota?
Primary Residence Credit: January 1 to April 1 (2026 for real property; the mobile home application window covers 2027). The Tax Commissioner's 2026 property tax deadline calendar lists April 1 as the last day to file the Primary Residence Credit and as the due date for Homestead Property Tax Credit and Disabled Veteran's Property Tax Credit applications to the local assessor. Renter's Refund applications are due (postmarked) by May 31. Dates falling on a weekend or state holiday move to the next business day.
General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.