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Director of tax equalization
102 2nd ST NEPO Box 939Rolla ND 58367Phone: 701-477-5665Fax: 701-477-6339
Expansion of the Homestead Tax Credit for 2023
On April 27, 2023, Governor Doug Burgum signed HB 1158 into law. This legislation broadens the eligibility requirements and maximum reduction amounts for those applying for the North Dakota Homestead Property Tax Credit program. This program is aimed at homeowners 65 years of age and older or those who are permanently and totally disabled.
Income changes to the Homestead Credit for Tax Year 2023:
If your income is: Taxable value is reduced by: Maximum reduction of taxable value: Maximum reduction of true & full value:$0 - $40,000 100% $9,000 $200,000$40,001 - $70,000 50% $4,500 $100,000
This does not reduce the liability of any person for special assessments levied upon any property.
With this new legislation, the asset limit of $500,000 has been removed. Applications must be submitted yearly for approval.
If you have already applied for the credit this year, the application will be adjusted to reflect the new percentages. If because of the changes you would now qualify for the program and would like to apply, please contact the Rolette County Tax Director at (701) 477-5665 ext 3.
Income changes to the Homestead Credit for Tax Year 2023:
If your income is: Taxable value is reduced by: Maximum reduction of taxable value: Maximum reduction of true & full value:$0 - $40,000 100% $9,000 $200,000$40,001 - $70,000 50% $4,500 $100,000
This does not reduce the liability of any person for special assessments levied upon any property.
With this new legislation, the asset limit of $500,000 has been removed. Applications must be submitted yearly for approval.
If you have already applied for the credit this year, the application will be adjusted to reflect the new percentages. If because of the changes you would now qualify for the program and would like to apply, please contact the Rolette County Tax Director at (701) 477-5665 ext 3.
Homestead Property tax Credit Info
- The Homestead Property Tax Credit and Renter’s Refund are property tax credits available to eligible North Dakotans. Individuals may qualify for a property tax credit or partial refund of the rent they pay, if one of the following requirements is met:
- 65 years of age or older, OR
- An individual with a permanent or total disability
- Proof of total disability must be established by a certificate from a licensed physician or a written determination of disability from the Social Security Administration or federal or state agency authorized to certify an individual’s disability.
- There is no age requirement for those with permanent or total disability.
- A homeowner or renter with disability must meet the same requirements, except for age, as a senior citizen homeowner or renter.
- For a married couple who are living together, only one may apply for the Homestead Property Tax Credit or Renter’s Refund. Only the spouse applying for the credit needs to be 65 years of age or older, or permanently and totally disabled.
Veterans Credit
HOW TO APPLY: To apply, submit the Application forDisabled Veterans Property Tax Creditfound at www.tax.nd.gov/veterans, alongwith proper documentation regardingyour service-connected disability andmilitary honorable discharge to yourlocal assessor or county director of taxequalization.Primary Residence Credit
The Primary Residence Credit (PRC) was established during the 2023 Legislative Session under House Bill 1158. The credit provides all North Dakota homeowners with the option to apply for a state property tax credit through the North Dakota Office of State Tax Commissioner. Homeowners with an approved application may receive up to a $500 credit against their 2024 property tax obligation.
To be eligible for the credit, you must own a home (house, mobile home, town home, duplex, or condo) in North Dakota, and reside in it as your primary residence.
There are No Age Restrictions or Income Limitations for this credit.
Only one Primary Residence Credit is available per household.