Property Tax Exemptions and Credits
All applications and application materials must be returned to the Assessor's Office unless otherwise noted.
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 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. You must reapply each year.
There are no age restrictions or income limitations for this credit.
Only one Primary Residence Credit is available per household.
Applications must be submitted by March 31, 2025.
General Property Tax Exemptions
Property owned by institutions of public charity, religious organizations, and lodges, chapters, etc. may be eligible for exemption. Please contact the Assessor’s Office for more information.
Blind/Disabled Exemptions
Eligibility
Residential homes owned and occupied by a blind person and/or their spouse is eligible to an exemption of up to $160,000 on the structure. Residential homes owned and occupied by a person permanently and totally disabled and confined to a wheelchair, or, if deceased, their unremarried spouse is eligible for an exemption for up to $120,000. This exemption is also available to paraplegic disabled veterans.
Application Requirements
A Physician's Certificate must accompany the initial application.
Deadlines
Application: February 1 of the year for which the exemption is claimed. A new application must be submitted each year.
Disabled Veterans Credit
Eligibility
Veterans of the United States armed forces with a disability of 50% or greater are eligible to apply. For a married couple, if both individuals are eligible, then they can both apply, but their combined credits may not exceed 100% of $8,100 of taxable value on the property. A qualifying disabled veteran who acquires the homestead during the year may apply for credit for the portion of the year during which the veteran owns the homestead.
Benefit
New credit amounts effective January 1, 2021
| Disability Percentage | Maximum Reduction (from taxable value) |
| 100% | $8,100 |
| 90% | $7,290 |
| 80% | $6,480 |
| 70% | $5,670 |
| 60% | $4,860 |
| 50% | $4,050 |
Deadlines
Application: March 31 of the first year for which the credit is claimed
Farm Residence Exemption
- Active Farmer
- Vacant Residence
- Farm Laborer Residence
- Retired Farmer
- Beginning Farmer
- Surviving Spouse
Eligibility
Application Requirements
The Active Farmer must now include the “Statement of Farm Gross Income” form in addition to their application; the form is available for download from the North Dakota Tax Commissioner's website. The form is a fillable Excel spreadsheet based off the current IRS 1040 form. A new application and statement of income must be submitted each year to renew the exemption.
Deadlines
Homestead Credit
Eligibility
Qualified homeowners may receive a reduction in property taxes and qualified renters can receive a partial refund of their rent. 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. For a married couple, only one individual may apply for the credit. The applicant must live on and have an interest in the property.
Homeowners can only apply for one property, and it must be for their primary residence.
Benefit
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 T&F 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 automatically adjusted to reflect the new percentages. If you would now qualify for the program because of the changes and would like to apply, please contact the Williams County Tax Director at (701) 577-4555 or using this online form.
Application Requirements
A Physician's Certificate must accompany applications that are claiming permanent and total disability and are younger than the age of 65.
Deadlines
Homestead Credit: March 31. If claiming this credit due to disability, a Physician's Certificate must accompany the application.
Renter's Refund: file application with the Office of State Tax Commissioner before June 1 following the year for which the refund is claimed.
New Industry Information
A new or expanding business project that is certified as a primary sector business by the Department of Commerce Division of Economic Development and Finance may be granted a property tax exemption for up to five years. Two extensions are available:
- Agricultural processors may be granted a partial or full exemption for up to five additional years.
- A project located on property leased from a government entity qualifies for an exemption for up to five additional years upon annual application by the project operator.
In addition to, or instead of, an exemption, local governments and any project operator may negotiate payments in lieu of property tax for a period of up to 20 years from the date project operations begin.
More information about qualifications and application procedures can be found on the North Dakota Tax website.