What is a Homestead Credit for low-income senior citizens and disabled persons?

North Dakota's Homestead Tax Credit Program (NDCC 57-02-08.1) provides assistance to low-income senior citizens and disabled persons in making their property tax payments. Depending on their qualifications, a tax payer can save between 20-100% on their property taxes, up to a maximum taxable value of $125,000. A property owner must be 65 years of age or older during the year in which the application is made unless that person is permanently and totally disabled. The owner can't have assets in excess of $500,000, including the value of any assets gifted or otherwise divested within the last three years.

Property Tax Credit Homeowner Requirements for Senior Citizens: (See ND State Century Code (PDF) for complete requirements) 

  • You must be 65 years of age or older in the year for which the application is made.
  • For a husband and wife who are living together, only one may apply for the credit. The person applying for the credit must be 65 years of age or older.
  • You must reside on and have an ownership interest in the property for which the credit is claimed.
  • Your total income from all sources may not be more than $42,000 after deducting medical expenses paid out of your pocket.
  • Your assets, on the assessment date, may not exceed $500,000 including the market value of your homestead.

Property Tax Credit Homeowner Requirements for Disabled Persons: (See ND State Century Code (PDF) for complete requirements) 

  • The applicant must be permanently and totally disabled.
  • Proof of total disability must be established with a certificate from a licensed physician approved by the city governing body where you reside.
  • There is no age requirement for the disabled person's credit.
  • You must reside on and have an ownership interest in the property for which the credit is claimed.
  • Your total income from all sources may not be more than $42,000 after deducting medical expenses paid out of your pocket.
  • Your assets, on the assessment date, may not exceed $500,000 including the market value of your homestead.

After gathering all the income and medial expenses for the prior year, you will also need to complete the application form and return it to West Fargo City Assessment Department. 

For any further questions, please contact the Assessor.

physician's certificate of disability (PDF).

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1. What is a Veteran's property tax credit?
2. What is a Homestead Credit for low-income senior citizens and disabled persons?
3. What is the blind exemption?
4. Does the City of West Fargo have incentives for businesses?
5. What is a Renaissance Zone?
6. What is an appraisal and why does the City of West Fargo do it?
7. What is the wheelchair exemption?
8. Does the City of West Fargo participate in the low-income housing tax credit program?
9. How can I check my special assessment balance and/or pay off my balance?
10. Is there a charge for a building permit?