This provides an exemption for buildings that have been improved by means of renovation, remodeling, alteration, or addition. The amount of valuation added due to the remodeling may be exempted for 5 years. This is available to residential buildings that are at least 25 years old and commercial buildings of any age.  For more information on remodeling exemptions in Grand Forks CLICK HERE

NDCC 57-02.2-03

This allows for an exemption of up to $150,000 in value on newly constructed residential dwellings, duplexes, townhomes, and condominiums. This is available to the property’s first owner/occupant for the two years following completion of construction (57-02-08(35)). A maximum two-year exemption for unoccupied single-family residences is available to the builder (57-02-08(42)).  For more information on this tax exemption in Grand Forks CLICK HERE

NDCC 57-02-08

All or part of non-residential buildings used to provide day care are exempted from property tax. 

NDCC 57.02.08(36)

This encourages private investment to rehabilitate or redevelop geographically targeted areas through up to 8-year property tax, state income tax and/or historic preservation tax credit incentives. Grand Forks’ Renaissance Zone operates downtown, along Gateway Drive, and in the Grand Cities Mall area.  For more information on the Grand Forks Renaissance Zone Program CLICK HERE

NDCC 40-63

This allows for a 5-year exemption of buildings (not land) for certain new or expanding business (primary sector) projects; it may be extended to 10 years for value-added agriculture projects. In addition to, or instead of, a property tax exemption, projects may be granted an option to provide up to 20 years of payments in lieu of taxes (PILOT). The PILOT would be determined through negotiations between the City and the project operator.

NDCC 40-57.1

This encourages rehabilitation or re-development of urban areas by means of tax increments. Projects may be assisted through the issuance of bonds or may take the form of some level of exemption of taxes paid on the incremental increase in property value. 

NDCC 40-58

Residents who are 65 years of age or older and meet income requirements OR residents who are disabled and meeting income requirements may be eligible for a property tax break.  For more information on the Homestead Tax Credit in Grand Forks CLICK HERE

Residential homes owned and occupied by an individual who is a paraplegic disabled veteran is eligible for an exemption up to $150,000 of the true and full value of fixtures, buildings, and improvements.  The land is eligible for the credit.  Any un-remarried surviving spouse will continue to receive this exemption if the applicant is deceased.  For more information on the Disabled Veterans Tax Credit in Grand Forks CLICK HERE

Residential homes owned and occupied by an individual who is legally blind shall be exempt up to $160,000 of the building value. Homes that are owned by the spouse of a blind person shall also be exempt within the limits of this exemption as long as the blind person resides in the home.  For more information on the tax exemption for the blind CLICK HERE

Residential homes owned and occupied by a permanently and totally disabled person who is permanently confined to use of a wheelchair is eligible for an exemption of up to $120,000 of the true and full value of fixtures, buildings, and improvements.  Land is taxable.  Any un-remarried spouse will continue to receive this exemption if the applicant is deceased.  For more information on the Wheelchair exemption CLICK HERE

Properties owned by charitable organizations and used for charitable purposes may be eligible for a property tax exemption.  The organization must be non-profit and qualify as tax exemption under section 501(c)(3) of the US Internal Revenue Code.  Those qualifying for this exemption must also own, occupy, and use the property the exemption is claimed on for charitable purposes. For more information on the Charitable Exemption CLICK HERE

The Primary Residence Credit (PRC) was established during the 2023 Legislative Session. The credit provides all North Dakota homeowners with the option to apply for a state property tax credit through the North Dakota Office of State Tax Commissioner.

For more information on the Primary Residence Credit, CLICK HERE