Senior, Veteran and Disability Property Tax Relief in North Dakota

Homestead Property Tax Credit for homeowners 65 or older (or permanently and totally disabled) whose household income, including spouse and dependents, does not exceed $70,000 for the calendar year before the assessment date. It reduces taxable value: income of $0 to $40,000 gets a 100% reduction capped at $9,000 of taxable value (maximum $200,000 true and full value); income of $40,001 to $70,000 gets a 50% reduction capped at $4,500 of taxable value (maximum $100,000 true and full value). Apply to the local assessor or county director of tax equalization.

Disabled Veteran's Property Tax Credit: for an honorably discharged or retired veteran with a service-connected disability of 50% or greater (or an extra-schedular rating, including individual unemployability, paid at the 100% rate) who lives on and has an ownership interest in the property. It reduces the homestead's taxable value by up to $4,500 at 50%, $5,400 at 60%, $6,300 at 70%, $7,200 at 80%, $8,100 at 90% and $9,000 at 100%. After the veteran's death the spouse is eligible; a spouse receiving VA dependency and indemnity compensation gets 100% of the credit. Two disabled veterans married and living together cannot exceed 100% or $9,000 combined. The credit can move with the veteran to a new homestead, and it is applied automatically for those who qualify. Separate exemptions exist for paraplegic disabled veterans (including an unremarried surviving spouse).

A homeowner with a permanent and total disability (shown by a physician's certificate or a written disability determination from the Social Security Administration or another authorized agency) can claim the income-based Homestead Property Tax Credit on the same terms as seniors, apart from age. The Tax Commissioner also lists application-based exemptions for a paraplegic disabled person (including an unremarried surviving spouse; income restrictions apply), a permanently and totally disabled person confined to a wheelchair, and a legally blind person (an exemption cap on taxable valuation applies under N.D.C.C. § 57-02-08).

Renter's Refund: renters with household income of $70,000 or less can get up to $600 back when 20% of annual rent exceeds 4% of annual income (the difference is the refund). Heat, water, electricity, telephone and furniture costs are not rent, and rent for tax-exempt property such as nursing homes does not qualify. Apply to the Office of State Tax Commissioner by May 31. Homeowners who have the Homestead or Disabled Veteran's credit and still owe tax can also get the Primary Residence Credit.