North Dakota · Property tax exemptions for people with disabilities · Updated Oct 2026
North Dakota property tax exemptions for people with disabilities (2026)
Every statewide property tax break in North Dakota that our guide lists for homeowners with a disability, including senior breaks that also cover people with disabilities. What each is worth, who qualifies, the deadline and how to apply.
Short answer
The main property tax break for people with disabilities in North Dakota is the Disability exemptions: blind persons, wheelchair users, paraplegic disabled persons and specially adapted housing veterans. Blind: buildings and improvements up to $7,200 of taxable value are exempt.
Worth
See the rules
Income limit
Only the paraplegic disabled person exemption: income from all sources in the prior year…
Blind: buildings and improvements up to $7,200 of taxable value are exempt. Wheelchair-confined (permanently and totally disabled): the buildings and improvements of the homestead are exempt. Paraplegic disabled veterans or veterans awarded VA specially adapted housing: first $120,000 of true and full value of buildings and improvements. Paraplegic disabled persons (income-limited): buildings and improvements exempt. Land and special assessments are not covered.
Who qualifies
Blind: totally blind, 20/200 or worse in the better eye with correction, or a field of 20 degrees or less; you own (or your spouse owns) and live in the home. Wheelchair: you cannot walk even with crutches or other devices, certified by a physician chosen by the local governing board. Paraplegic disabled person: income at or under the homestead credit limit ($70,000). Unremarried surviving spouses keep the wheelchair, paraplegic and specially adapted housing exemptions.
Income limit
Only the paraplegic disabled person exemption: income from all sources in the prior year at or under the homestead credit maximum ($70,000).
How to apply
First time, file an affidavit describing the property (and a physician's certificate where required) with the county auditor; give the assessor supporting information when asked in later years.
Deadline
No statutory date stated in N.D.C.C. 57-02-08; ask your county auditor (most local filings are due by April 1).
Renewal
One-time affidavit; supply information when asked.
Homestead Property Tax Credit (seniors 65+ and permanently disabled)
Income $40,000 or less: your home's taxable value is reduced 100%, up to $9,000 of taxable value (about $200,000 of true and full value). Income $40,001 - $70,000: reduced 50%, up to $4,500 of taxable value (about $100,000 of true and full value).
For people with disabilities: Homeowners who are 65 or older, or permanently and totally disabled (physician's certificate or Social Security or other agency determination), who live in and have an ownership interest in the home.
Who qualifies
Homeowners who are 65 or older, or permanently and totally disabled (physician's certificate or Social Security or other agency determination), who live in and have an ownership interest in the home. Co-owners get their ownership share. It continues if you are in a nursing home or hospital and your part of the home is not rented. No asset limit.
Income limit
$70,000 for the calendar year before the assessment date, including your spouse's and dependents' income.
How to apply
Submit the year's Homestead Property Tax Credit application (a signed statement of your income) to your local assessor or county director of tax equalization, with proof of disability if under 65.
April 1 of the year the property is assessed and the credit is requested.
Renewal
Plan to file every year by April 1. The statute (N.D.C.C. 57-02-08.1(1)(f)) only says you must sign a verified statement of your eligibility, without saying how often, but the Tax Commissioner issues a new application for each year (SFN 24757, 'For the year 2026') based on last year's income. Ask your assessor if they will accept it without a new form.
First time, file an affidavit describing the property (and a physician's certificate where required) with the county auditor; give the assessor supporting information when asked in later years.
Deadline: No statutory date stated in N.D.C.C. 57-02-08; ask your county auditor (most local filings are due by April 1).
Renewal: One-time affidavit; supply information when asked.
Submit the year's Homestead Property Tax Credit application (a signed statement of your income) to your local assessor or county director of tax equalization, with proof of disability if under 65.
Deadline: April 1 of the year the property is assessed and the credit is requested.
Renewal: Plan to file every year by April 1. The statute (N.D.C.C. 57-02-08.1(1)(f)) only says you must sign a verified statement of your eligibility, without saying how often, but the Tax Commissioner issues a new application for each year (SFN 24757, 'For the year 2026') based on last year's income. Ask your assessor if they will accept it without a new form.
Savings estimate for North Dakota
None of these breaks is one fixed dollar amount taken off your home's value, so we can't estimate the savings here. What each one is worth is on its card above.
Eligibility finder for North Dakota
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Pre-set for people with disabilities: you own and live in the home and have a permanent disability. Change any answer.
Document checklist for North Dakota
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about people with disabilities property tax breaks in North Dakota
Who qualifies for property tax breaks for people with disabilities in North Dakota?
Disability exemptions: blind persons, wheelchair users, paraplegic disabled persons and specially adapted housing veterans: Blind: totally blind, 20/200 or worse in the better eye with correction, or a field of 20 degrees or less; you own (or your spouse owns) and live in the home. Wheelchair: you cannot walk even with crutches or other devices, certified by a physician chosen by the local governing board. Homestead Property Tax Credit (seniors 65+ and permanently disabled): Homeowners who are 65 or older, or permanently and totally disabled (physician's certificate or Social Security or other agency determination), who live in and have an ownership interest in the home. Co-owners get their ownership share.
Is there an income limit for people with disabilities' property tax breaks in North Dakota?
Disability exemptions: blind persons, wheelchair users, paraplegic disabled persons and specially adapted housing veterans: Only the paraplegic disabled person exemption: income from all sources in the prior year at or under the homestead credit maximum ($70,000). Homestead Property Tax Credit (seniors 65+ and permanently disabled): $70,000 for the calendar year before the assessment date, including your spouse's and dependents' income.
When is the deadline for people with disabilities to apply in North Dakota?
Disability exemptions: blind persons, wheelchair users, paraplegic disabled persons and specially adapted housing veterans: No statutory date stated in N.D.C.C. 57-02-08; ask your county auditor (most local filings are due by April 1). Homestead Property Tax Credit (seniors 65+ and permanently disabled): April 1 of the year the property is assessed and the credit is requested.
Do people with disabilities have to reapply every year in North Dakota?
Disability exemptions: blind persons, wheelchair users, paraplegic disabled persons and specially adapted housing veterans: One-time affidavit; supply information when asked. Homestead Property Tax Credit (seniors 65+ and permanently disabled): Plan to file every year by April 1. The statute (N.D.C.C. 57-02-08.1(1)(f)) only says you must sign a verified statement of your eligibility, without saying how often, but the Tax Commissioner issues a new application for each year (SFN 24757, 'For the year 2026') based on last year's income. Ask your assessor if they will accept it without a new form.
Where do people with disabilities apply for property tax breaks in North Dakota?
Your city or township assessor or the county director of tax equalization handles the homestead credit, disabled veterans credit and disability exemptions; the Office of State Tax Commissioner sets the rules and runs the Primary Residence Credit, which you apply for online with the state. For the Disability exemptions: blind persons, wheelchair users, paraplegic disabled persons and specially adapted housing veterans: First time, file an affidavit describing the property (and a physician's certificate where required) with the county auditor; give the assessor supporting information when asked in later years.