Property Tax Exemptions and Credits

At a Glance:

Benefit: Up to $160,000 exemption for blind homeowners; up to $120,000 for disabled homeowners
Eligibility: Blind homeowners or those permanently disabled and confined to a wheelchair
Deadline: February 1

Details:

At a Glance:

Benefit: Reduction of property’s taxable value based on disability rating (up to $8,100 for 100% disability)
Eligibility: U.S. veterans with a service-connected disability of 50% or more
Deadline: March 31 of the first year the credit is claimed

Details:

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.

Application Process/ Requirements

Deadline: March 31 of the first year for which the credit is claimed

Application

More information

At a Glance:

Benefit: Exemption from property taxes on farm residences
Eligibility: Active farmers, retired farmers, farm laborers, beginning farmers, or surviving spouses
Deadline: February 1 for application; March 31 for income statements

Details:

There are multiple categories for the Farm Residence Exemption, but an application may only be completed for a single category:

• Active Farmer
• Vacant Residence
• Farm Laborer Residence
• Retired Farmer
• Beginning Farmer
• Surviving Spouse

The application will help you determine the appropriate category.

Note: The 2019 Legislative Session brought several changes to the Farm Residence Exemption for those claiming Active Farmer Status (the other designations have not changed). To qualify as an Active Farmer, the farmer and their spouse, if married, must have received more than 66% of their combined annual gross income from farming activities in any one year of the two preceding calendar years, whether one or both are farmers. This is a change from having made no more than $40,000 net off-farm income in each of the past 3 years.

The non-farm income limit is now calculated as part of the total gross income. Previously, the limit was $40,000 of non-farm income. The gross income (farm and non-farm) must include a spouse’s gross income.

Application Process/ 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: February 1; however, applications are considered incomplete and will be denied if the Statement of Farm Gross Income is not received by the Assessor’s Office.

Statement of Farm Gross Income: Can be submitted separately before March 31.

Download Application (PDF)

Statement of Income 

More Information

Please contact the Assessor’s Office for application assistance

At a Glance:

Benefit: Reduction in property taxes for seniors and disabled homeowners
Eligibility: Homeowners 65+ or permanently disabled with income up to $70,000
Deadline: March 31

Details:

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:

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 Process/ Requirements

A Physician’s Certificate must accompany applications that are claiming permanent and total disability and are younger than the age of 65.

Physician Certificate

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.

Applications

2025 Application

2024 Application

2023 Application

More Information

Please contact the Assessor’s Office for application assistance.

At a Glance:

Benefit: Up to $500 property tax credit
Eligibility: Must own and occupy a home as a primary residence (includes houses, condos, townhomes, mobile homes, or duplexes)
Deadline: March 31, 2025

Details:

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.

At a Glance:

Benefit: Property tax exemption for up to 5 years (with potential extensions)
Eligibility: Certified primary sector businesses (including agricultural processors and leaseholders on government property)
Deadline: Varies; annual application required for extensions

Details:

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.

Application Process/ Requirements

More information about qualifications and application procedures can be found on the North Dakota Tax website.

Please contact the Assessor’s Office for application assistance

At a Glance

Benefit: Exemption of up to $150,000 in true and full value, exclusive of land, for the taxable year in which construction on the dwelling began and the next two taxable years. The taxable year in which construction of a modular or other off-site-built residence began is the year in which construction of the foundation began.
Eligibility: Must be new single-family residential property that is owned by the builder and unoccupied. Must be located within Williams County and outside the limits of any incorporated city. 
Deadline:

• February 1: Deadline to have exemption included in current year assessment
• October 1: Deadline to have exemption implemented prior to generation of final Tax Statements

Details

In compliance with the authority granted by NDCC § 57-02-08(42) and Williams County Board of County Commissioners Resolution No. 2025-04-15.1, Williams County allows a property tax exemption for builders for newly constructed single-family residential property for $150,000 of the true and full value of the property. Only properties located within Williams County and outside the limits of any incorporated city are eligible.

“Single-family residential property” is defined as:

• Any property that is assessed as real property and classified as residential under NDCC 57-02, including townhomes and condominiums;
• Property that is not taxed on the permit system under NDCC Chapter 57-55; and
• Property that is intended to house one family.

The property must remain owned by the builder and unoccupied for the duration of the exemption. Only properties located within Williams County and outside the limits of any incorporated city are eligible. The builder may apply for up to 10 properties per year. Land on which the property is situated remains assessed and taxed at full value. The property tax exemption also excludes any special assessments on the property.

Outbuildings and other improvements normally associated with residential living are also included in the Property Tax Exemption Program. The dwelling itself must qualify for the exemption in order for outbuildings and other improvements to qualify for the exemption.

This program will expire on December 31, 2027, unless otherwise amended or extended by the Williams County Board of County Commissioners.

Application

Application

Please contact the Assessor’s Office for application assistance.

At a Glance

Benefit: Exemption of up to $150,000 in true and full value, exclusive of land, for the first two taxable years after the taxable year in which construction on the residence is completed and the residence is owned and occupied for the first time by the homeowner-buyer.
Eligibility: Must be new single-family residential property that is homeowner-occupied. Must be located within Williams County and outside the limits of any incorporated city. If you reside in the City of Williston, please refer to their New Construction Exemption Program.
Deadline:

• February 1: Deadline to have exemption included in current year assessment
• October 1: Deadline to have exemption implemented prior to generation of final Tax Statements

Details

In compliance with the authority granted by NDCC § 57-02-08(42) and Williams County Board of County Commissioners Resolution No. 2025-04-15.2, Williams County allows a property tax exemption for homeowners of newly constructed single-family residential property for $150,000 of the true and full value of the property for up to two years. Only properties located within Williams County and outside the limits of any incorporated city are eligible.

“Single-family residential property” is defined as:

• Any property that is assessed as real property and classified as residential under NDCC 57-02, including townhomes and condominiums;
• Property that is not taxed on the permit system under NDCC Chapter 57-55; and
• Property that is intended to house one family.

Land on which the property is situated remains assessed and taxed at full value. The property tax exemption also excludes any special assessments on the property. Only properties located within Williams County and outside the limits of any incorporated city are eligible.

Outbuildings and other improvements normally associated with residential living are also included in the Property Tax Exemption Program. The dwelling itself must qualify for the exemption in order for outbuildings and other improvements to qualify for the exemption.

This program will expire on December 31, 2027, unless otherwise amended or extended by the Williams County Board of County Commissioners.

Application

Application

Please contact the Assessor’s Office for application assistance.

Property owned by institutions of public charity, religious organizations, and lodges, chapters, etc. may be eligible for a property tax exemption. 

Property Tax Exemption Application

Please contact the Assessor’s Office for more information and application assistance.