and Total Disability

2011 2,260 $581,965 4,359 $3,307,844 2012 2,284 583,706 4,265 3,347,838 2013 2,680 724,635 6,740 4,922,251 2014 2,814 779,249 8,964 6,468,586 2015 2,749 772,100 8,659 6,112,599 2016 2,497 724,444 8,621 6,920,844 2017 2,709 785,912 9,705 7,141,146 2018 2,844 784,728 9,399 7,500,709 2019 2,651 753,991 8,135 6,941,480 2020 2,585 754,056 8,073 6,879,843 The North Dakota Legislature has provided a homestead property tax credit program since 1969. Persons 65 years of age or older, or totally and permanently disabled, who meet the requirements of the program are eligible to receive a credit to reduce property taxes on their home. Qualified renters receive a partial refund of their rent. Since 1977 the maximum income eligibility limit has been adjusted by the Legislature as follows: from $8,000 to $9,000 in 1979, to $10,000 in 1981, to $12,000 in 1985, to $13,000 in 1989, to $13,500 in 1995, to 14,000 in 1999, to $14,500 in 2005, to $17,500 in 2007, to $26,000 in 2009, and to $42,000 in 2013. The 2015 Legislature increased the value of the homestead for purposes of the credit from $100,000 to $125,000 beginning with tax year 2016. The credit for eligible homeowners is a reduction in the taxable value of the homestead as determined by the following schedule:

$0 - $22,000 22,001 - 26,000 26,001 - 30,000 30,001 - 34,000 34,001 - 38,000 38,001 - 42,000 100% 80% 60% 40% 20% 10% $5,625 4,500 3,375 2,250 1,125 563

Eligible renters receive a refund of a portion of rent deemed to represent property taxes when 20% of their total annual rent exceeds 4% of their total annual income. Charges for such services as heat, light, and furniture must be excluded when determining the annual rent payment for the purposes of renter’s refund. The maximum refund allowable to a renter was $240 and was increased to $400 in 2009.