HOMESTEAD EXEMPTIONS
& what you NEED to know

EXEMPTIONS SAVE YOU MONEY!
HOMESTEAD TAX CREDIT
You may be eligible if you are:
• 65 years of age or older in the year for which the application is made.
-OR-
• Permanently disabled (proof of total disability must be established).
• Live at and have interest in the property.
• Not have an income that exceeds $70,000 for the calendar year preceding the assessment date (including the
income of your spouse and any dependents).

DISABLED VETERANS PROPERTY TAX CREDIT
You may be eligible if you are:
• A disabled veteran of the United States Armed Forces with an armed forces service-connected disability of 50 percent
or greater in the year for which your application is made.
• You must have been discharged under honorable conditions or be retired from the armed forces of the United States.
• You must reside on and have in interest in the property, as of the assessment date.

WHAT ARE EXEMPTIONS?
Exemptions are a form of tax relief that can
reduce the taxable value of your property.
Application deadline is March 31st, 2026.

Eddy County Tax Equalization
Kristy O’Connor, Director of Equalization Office Hours:
524 Central Ave Monday-Thursday 8am-4pm
New Rockford ND 58356 Friday 8am-1pm
(701) 947-2434 x 2015
Applications are also available on the Tax Department's web site at www.nd.gov/tax.
Office Hours:
Monday-Friday
8A.M. TO 4 P.M.

Applications are also available on the Tax
Department's web site at www.nd.gov/tax.

PRIMARY RESIDENT CREDIT
Homeowners with an approved application may receive up to a $1,600 credit against their 2026 (or for Mobile Homes
their 2027) 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.
• Only one Primary Residence Credit is available per household.
APPLY ONLINE: January 1 – April 1, 2026 at TAX.ND.GOV/PRC

Note: Mobile home owners must register again for 2027. The registration completed between July and September 2025
applied to the 2026 tax year only.
Have questions? Contact the Office of the State Tax Commissioner
Phone: 701-328-7988 or 1-877-649-0112