North Dakota
How two property tax credits could reduce — or eliminate — 2026 tax bills
DICKINSON — Property tax bills are arriving, and as inflation, taxes and property values continue to rise, many North Dakota homeowners are feeling the strain of higher household expenses.
Two state programs — the primary residence credit and the homestead property tax credit — aim to ease that burden by reducing, and in some cases eliminating, property taxes for eligible homeowners.
The primary residence credit provides a flat credit of up to $1,600 for qualifying homeowners, regardless of age or income. The homestead credit, meanwhile, reduces the taxable value of a home for seniors and individuals with disabilities, significantly lowering or eliminating their tax bill.
Eligible households may apply for both credits, further reducing the amount owed.
Primary residence credit: Who qualifies and how much is available
The primary residence credit was originally capped at $500 in 2023. In 2025, lawmakers increased the credit to $1,600 after Gov. Kelly Armstrong signed House Bill 1176 into law on May 3, 2025.
To qualify, a homeowner must own and occupy a home in North Dakota as their primary residence. Eligible properties include houses,
mobile homes
, townhomes, duplexes and condominiums. Homes held in trust also qualify. There are no age or income limits, and only one credit is allowed per household.
The credit may be applied up to the amount of property tax owed.
“We’re asking the public to take just a few minutes — please come to us, tell us who you are,” State Tax Commissioner Brian Kroshus said during a press briefing at the Capitol on Dec. 19. “That is the difference between applying the credit across the board and diluting it for everyone or having a larger credit amount of $1,600.”
Armstrong also highlighted the impact of the expanded credit in an
opinion column
.
“Since we more than tripled the credit to $1,600, the number of households paying no property taxes in 2025 has increased to 50,000,” he wrote.
Homestead property tax credit: Using health expenses to qualify
Unlike the primary residence credit, the homestead credit reduces the taxable value of a qualifying home.
To be eligible, applicants must be 65 or older or have a permanent or total disability, own and occupy the home as their primary residence, and have a household income of $70,000 or less. There is no age requirement for individuals with disabilities. Only one spouse may apply if a married couple lives together.
Households earning $40,000 or less may qualify for a 100% reduction in taxable value, up to $9,000. Those earning between $40,001 and $70,000 may qualify for a 50% reduction, up to $4,500.
Out-of-pocket medical expenses can be deducted when calculating household income. Eligible expenses include unreimbursed medical costs paid during the prior year for the homeowner, spouse or dependents. Subtracting those expenses may move applicants into a lower income tier or help them qualify.
Stark County Auditor and Treasurer
Karen Richard
said the credit has eliminated tax bills for many approved applicants.
“Out of the 725 approved homestead credit applications, there were 355 applicants who had a zero-dollar tax bill just from receiving the homestead credit,” Richard said.
She added that participation remains low.
“There are most likely many more seniors who qualify but do not realize the homestead credit exists,” Richard said. “Any way possible to get the word out could really help individuals living on fixed incomes.”
Applying for both credits
Some households qualify for both programs. The homestead credit is applied first, followed by the primary residence credit.
“By applying for and receiving both credits, an additional 149 applicants received a zero-dollar tax bill,” Richard said. “Out of 725 approved homestead applicants, 504 owed nothing for 2025 property taxes.”
It’s also important to note that either credit applies to special assessments, which may still result in a balance owed.
Applications for both credits must be submitted to a local assessor or county director of tax equalization between Jan. 1 and April 1 of the year the credit is requested. For 2026 taxes, the deadline is April 1, 2026.
Sarah Ruffin, who processes homestead and veterans credit applications for Stark County, encouraged seniors to seek assistance if needed.
“If you are over 65, own your home and earn under $70,000 per year, come talk to me about the homestead credit,” Ruffin said.
Homestead credit applications are available at
tax.nd.gov/homestead
.Primary residence credit applications must be completed online at
tax.nd.gov/prc
.
“The pen is mightier than the sword.”
As a professional writer with more than 10 years of experience, Kelly lives by these words. With a bachelor’s degree in communication, majoring in broadcasting and journalism, and a fiery passion for writing that began in childhood, she uses the power of words to make an impact in the community — informing, educating, and entertaining a wide range of audiences.
As a journalist, what Kelly loves most about her job is the ability to bring unique stories to the public and give people a voice that can be heard around the world. Whether through print or digital platforms, her goal is to share stories people enjoy reading while spreading valuable information that supports the welfare of southwest North Dakota and its people.
North Dakota
Challengers declare victory after ND Supreme Court rules against Legislature’s attempt to alter term limits
BISMARCK — A constitutional ballot measure to amend the state’s term limits law as proposed by the Legislature will not appear on November’s ballot, the North Dakota Supreme Court ruled Thursday, siding with petitioners who argued the Legislature exceeded its authority and violated the state constitution in proposing the changes.
“The people’s voice was heard,” Grand Forks County Commissioner Terry Bjerke said in reaction to the news.
Bjerke was a member of the sponsoring committee behind the successful 2022 effort to pass a term limits initiative, which amended the state constitution by capping legislative term limits to eight years in the House and eight years in the Senate. The amendment, which became article XV of the state constitution, also included a clause barring the Legislature from making constitutional changes to term limits.
During the 2025 session, however, lawmakers narrowly approved Senate Concurrent Resolution 4008, in which the legislature proposed Constitutional Measure 1, a ballot measure to amend the term limits language to allow legislators to decide in which chamber they want to serve their 16 years, and to repeal the clause limiting the legislative assembly’s authority to propose an amendment to alter or repeal term limits.
Bjerke and former Minot legislator Oley Larsen brought the lawsuit challenging the validity of the Legislature’s action in January, and the state Supreme Court
heard oral arguments in the case
this spring.
“Those term limits may only be altered by a measure proposed by the people rather than the Legislative Assembly. And yet a few years later, the Legislative Assembly is doing what they are prohibited from doing,” attorney Zachary Wallen argued on Bjerke and Larsen’s behalf.
Tanner Ecker / The Bismarck Tribune
The Legislature’s attorneys argued the clause prohibiting legislative proposals to alter the constitutional term limits language “infringes on our republican form of government” by “limiting the people’s ability to vote on amendments proposed by their elected officials.”
Justice Jon Jensen seemed skeptical of that argument during the April 2 hearing, questioning whether a second vote was appropriate.
“The public did speak on this. The public spoke on it when it passed the original constitutional amendment and they said, ‘Legislature, you don’t even get to propose a change.’ They have already spoken on it,” Jensen said. “You want a second shot, or a second bite at the apple, not a first one, a second.”
In Thursday’s ruling, all five justices sided with Bjerke and Larsen.
“We … conclude the Legislative Assembly’s adoption of S.C.R. 4008 violated N.D. Const. art. XV … and declare S.C.R. 4008 and Constitutional Measure 1 void … We enjoin the Secretary of State from placing Constitutional Measure 1 on the November 2026 general election ballot,” the ruling said.
Bjerke thanked the legal team that worked on behalf of their lawsuit, and said he was grateful the court reached the conclusion it did.
“I’m thrilled that what the people voted on and approved has been validated,” Bjerke said.
He added that the Legislature had “multiple opportunities” to address term limits prior to 2022’s initiated measure and chose not to, and gave a nod to the country’s coming milestone and the process by which voters expressed their support for term limits.
“We’ve lasted 250 years,” Bjerke said. “I have two words for those elected leaders who think they aren’t: everyone’s replaceable.”
North Dakota
Fargo woman convicted in North Dakota fraud case now faces charges in Minnesota: A deeper dive
FARGO, N.D. (Valley News Live) – A North Dakota woman who was sentenced to 180 days in jail in Cass County for defrauding healthcare providers and Medicaid programs is now facing additional fraud charges in Minnesota.
Christine Marie Pryor, 55, pleaded guilty in November 2024 to theft by deception involving more than $50,000. She was sentenced to first serve 180 days with a 3-year sentence suspended. She received credit for 44 days already served.
Pryor was ordered to pay $82,584.78 in restitution to Southeast Human Services in Fargo, where she worked between 2018 and 2019.
How the scheme unfolded
According to court documents, Pryor worked at multiple healthcare facilities in North Dakota and Minnesota between 2018 and 2023, using the identities and credentials of three licensed professionals without their knowledge. She submitted fraudulent Capella University diplomas and transcripts to gain employment.
Investigators say Pryor admitted she searched state licensing websites for therapists who shared her first name, then used those therapists’ last names and license numbers when applying for jobs.
At Southeast Human Services, where she worked as a Licensed Addiction Counselor, Pryor earned $55,584.82 while providing therapy services to approximately 150 patients. She also opened her own counseling center, NIAM Brain Injury Center, in Fargo between 2020 and 2021, and worked at The Lotus Center in Moorhead, Minnesota, from 2021 to 2023.
Court documents say the three licensed professionals whose identities were used told investigators they had no knowledge of Pryor’s actions and did not give her permission to use their information.
Two additional charges against Pryor in North Dakota, unauthorized use of personal identifying information, were dismissed on motion of the state.
Additional charges in Minnesota
Pryor is also facing charges in Minnesota. Minnesota Attorney General Keith Ellison announced on Tuesday charges against Pryor in Clay County District Court for six theft offenses and six identity theft offenses related to defrauding Minnesota’s Medicaid program of more than $150,000.
According to the Minnesota complaint, Pryor claimed to provide psychotherapy and alcohol and drug counseling services to Medicaid recipients despite having no license or credentials to do so. Prosecutors allege she used the credentials and identities of three licensed professionals while claiming to provide Medicaid-funded services to 169 clients.
The Minnesota charges were filed as part of National Health Care Fraud Takedown Day, a joint effort involving the Department of Justice and more than 40 state Medicaid Fraud Control Units.
Copyright 2026 KVLY. All rights reserved.
North Dakota
NCAA Set to Change Unpopular Football Rule Just in Time for North Dakota State’s FBS Jump
North Dakota State playing in the FCS playoffs and College Football Playoff in back-to-back years? It’s likelier than you think.
That’s because on Wednesday, according to a report from Ross Dellenger of Yahoo! Sports, the NCAA Division I cabinet voted to repeal a rule that effectively barred teams transitioning from FCS to FBS from playing in postseason games in their first FBS seasons. The Bison are making that move along with Sacramento State in 2026.
The reported change has been a long time coming; the rule has hampered teams from immediate bowl eligibility for decades. Its good intentions of dissuading teams from rashly making the FCS-to-FBS leap have been rendered obsolete in recent years by the fact that programs generally arrive in FBS more prepared than ever before.
Consider the number of new FBS teams that have had to work within the provision in the past decade alone
That list includes: Liberty (home for the holidays at 6–6 in 2018), James Madison (8–3 in 2022 under coach Curt Cignetti, and barely able to play in a bowl at 11–1 in ’23 due to a lack of bowl-eligible teams), Jacksonville State (8–4 in ’23 before backing in like the Dukes), Missouri State (7–5 in 2025, also backed in) and Delaware (6–6 in ’25, ditto).
James Madison in particular became a cause célèbre in ’23 because it started the season 10-0, climbing as high as No. 18 in the AP Poll in mid-November. Then-Virginia attorney general Jason Miyares bandied about suing the NCAA before the Dukes lost 26–23 to Appalachian State, an event that caused the program to back off and accept a bid to play Air Force in the Armed Forces Bowl. James Madison lost that game 31–21, by which time Cignetti had left for Indiana.
There was a time when the FCS-to-FBS jump was an imposing one, and the NCAA did not want to incentivize making it lightly—not even a proud Florida A&M program could make a mid-2000s attempt at a jump stick. However, the Flames, Dukes and other teams have shown it’s not so great a climb for programs with the right resources and management.
Now the Bison and the Hornets stand to benefit.
How far can North Dakota State and Sacramento State go in the near term?
The Bison opened 12–0 last year before a shock loss to Illinois State in the FCS playoffs’ second round, so that question may answer itself. North Dakota State does not play a single Power 4 team—a potential strength-of-schedule albatross if it has designs on really surging. A potential roadblock: the fact that the Bison have to visit the Mountain West’s two favorites, UNLV (Oct. 10) and New Mexico (Oct. 24).
It’s a different story for the Hornets, a 7–5 squad a year ago whose move to the FBS is widely seen as a gamble on their growth potential. Sacramento State also does not play a major-conference team, but has a breakneck travel schedule ahead of it—the Hornets will visit Ypsilanti, Mich.; Bowling Green, Ohio; Muncie, Ind.; Mount Pleasant, Mich. and Honolulu. Combine that with a first-year coach—Oakland native and ex-MC Hammer choreographer Alonzo Carter—and it could be a long FBS debut in California’s capital.
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