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:
| 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 Process/ 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.
Applications
Please contact the Assessor’s Office for application assistance.