Home/Homestead/ND

North Dakota

Property Tax Homestead Exemption

$100,000
Exemption
February 1
Deadline
Yes
Senior Relief
Yes
Veteran Relief

North Dakota offers a homestead exemption of $100,000. Applications must be filed by February 1. The exemption requires an annual renewal application. Applications are submitted to the County Director of Tax Equalization. Additional relief programs are available for senior homeowners, veterans, disabled homeowners.

Full Requirements

Has General ExemptionYes
Exemption Typeflat amount
Exemption Amount$100,000
Owner Occupancy RequiredYes
Primary Residence OnlyYes
Application RequiredYes
Application DeadlineFebruary 1
Filing Frequencyannual
Apply WithCounty Director of Tax Equalization
County VariationNo
Senior ExemptionYes
Veteran ExemptionYes
Disability ExemptionYes

Targeted Relief Programs

Senior Exemption

Homestead property tax credit for seniors aged 65 and older or permanently disabled individuals meeting income caps.

Veteran Exemption

Exemptions for disabled veterans with service-connected disabilities.

Disability Exemption

Credits and valuation reductions for permanently and totally disabled residents.

How North Dakota Compares to Neighboring States

StateHas ExemptionAmountSeniorDeadline
North Dakota ★Yes$100,000YesFebruary 1
MinnesotaYes$38,000YesDecember 15
MontanaYes30%YesMarch 1
South DakotaNo—YesApril 1

Frequently Asked Questions — North Dakota Homestead Exemption

Does North Dakota have a homestead exemption?

Yes. North Dakota offers a homestead exemption for owner-occupied primary residences. The general exemption is $100,000.

How much can I save with the North Dakota homestead exemption?

The North Dakota homestead exemption reduces your taxable value by $100,000. Your actual tax savings depend on your local mill rate — multiply the exemption amount by your effective property tax rate to estimate annual savings. In a jurisdiction with a 1% effective rate, a $25,000 exemption saves approximately $250 per year.

Do I need to apply for the North Dakota homestead exemption?

Yes. North Dakota requires an application to claim the homestead exemption. Applications are submitted to the County Director of Tax Equalization. The application deadline is February 1. You must reapply each year to maintain the exemption.

When is the deadline to apply for the homestead exemption in North Dakota?

The application deadline in North Dakota is February 1. Missing this deadline typically means the exemption cannot take effect until the following tax year.

Does North Dakota have additional exemptions for seniors?

Yes. North Dakota offers additional homestead tax relief for qualifying senior homeowners. Homestead property tax credit for seniors aged 65 and older or permanently disabled individuals meeting income caps.

Are there homestead exemptions for veterans in North Dakota?

Yes. North Dakota provides homestead tax relief for qualifying veterans. Exemptions for disabled veterans with service-connected disabilities.

How do I apply for the homestead exemption in North Dakota?

Applications are submitted to the County Director of Tax Equalization. The deadline is February 1. You will typically need to provide proof of ownership and proof that the property is your primary residence. See the official source link on this page for forms and instructions.

Official Source

North Dakota Department of Revenue

View Official Site →

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Data Methodology

DataTactic researchers verify homestead exemption data directly against official government sources — North Dakota Department of Revenue publications, state statutes, and county assessor guidance. Each data point is cross-referenced against primary sources before publication. Records are reviewed and updated when laws or requirements change. Property tax law can change annually; always confirm current requirements with official state sources.

Last verified: 2026-10-05 · Always confirm with official state sources before filing.