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
- This program will expire on December 31, 2027, unless otherwise amended or extended by the Williams County Board of County Commissioners.
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.
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.
“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.
Conditions
- Any special assessments or property taxes on the property listed in the application must not be delinquent at any time during the exemption period.
- Only properties located within Williams County and outside the limits of any incorporated city are eligible.
- If a builder held a New Construction Property Tax Exemption for Builders prior to the sale of the home, the buyer must apply for the Property Tax Exemption for Homeowners separately.
- If any of these conditions are not met at any point during the exemption, the exemption may be revoked through an escaped assessment or other proper means.
Application
Please contact the Assessor’s Office for application assistance.