North Dakota building incentive finder

Find the incentives that can move a housing project forward.

Explore state, county, and municipal programs for homebuyers, builders, developers, and communities—organized in one practical place.

Search all incentives Estimate potential savings

Built from the MAB North Dakota Building Incentives workbook and current official agency sources.

Application or agency contact paths68
Confirmed Renaissance Zones7
Standard buyer exemption cap$150K
Typical buyer benefit2 years

Incentive directory

Start with your project and place.

Search by community, county, residential or commercial use, program, or audience. Expand any listing for eligibility details and legal references.

68 matching programs

Grants & creditsOnline application

Statewide

Low Income Housing Tax Credit (LIHTC) — 9% Competitive & 4% Non-Competitive

Federal income tax credits for up to 10 years for construction or rehabilitation of affordable rental housing. The 2026 competitive round has approximately $4.2 million in credits available. Applications are due by 5 p.m. CDT on September 30, 2026.

Estimated value
Approximately $4.2 million in 2026 credits available statewide
Duration
10-year federal tax credit period; 30-year compliance period
Builders & developersHomebuyers & owners
Eligibility, details & application

Who can use it

Developers of affordable rental housing (at least 20% of units to tenants at <= 50% AMI, or 40% at <= 60% AMI)

Key requirements

Submit the current multifamily application to NDHFA by 5 p.m. CDT on September 30, 2026. Project must meet applicable income set-asides and long-term affordability requirements. Market study and site control are required at application.

Where it applies

Belcourt, Bismarck, Cavalier, Dickinson, Fargo, Grand Forks, Jamestown, Minot, Rolla, Mandan and more (Counties: Statewide)

Reference

IRC Section 42; N.D.C.C. § 57-35.3

Official application path

Verified Sept. 9, 2026

Approximately $4.2 million in 2026 credits is available. ND Housing uses one current multifamily application for LIHTC, HOME, HIF and Housing Trust Fund requests; the deadline is 5 p.m. CDT on September 30, 2026.

Open multifamily application
North Dakota Housing Finance AgencyOfficial office page ↗
701-328-8080
Loans & financingOnline application

Statewide

North Dakota Housing Incentive Fund (HIF) — Multifamily & Single-Family

Gap financing for new construction, rehabilitation, preservation, or acquisition of multifamily and single-family housing. The 2026 multifamily round has approximately $4.1 million available, with awards up to $4 million per project. Single-family assistance has separate community and per-unit limits.

Estimated value
Multifamily: up to $4 million per project; single-family: up to $500,000 per community, $750,000 per community land trust, and $120,000 per unit
Duration
Project-specific loan terms
Builders & developersCommunities & nonprofits
Eligibility, details & application

Who can use it

Units of local/state/tribal government; housing authorities; community action agencies; regional planning councils; non-profit and for-profit developers

Key requirements

Multifamily applications are due by 5 p.m. CDT on September 30, 2026. Single-family applications are accepted until available funds are committed. Use the current 2026 HIF Allocation Plan and application materials from ND Housing.

Where it applies

Bismarck, Cavalier, Dickinson, Fargo, Grand Forks, Jamestown, Minot, Mandan, Rolla and more (Counties: Statewide (multiple counties benefited every cycle))

Reference

N.D.C.C. Ch. 54-17; 2026 HIF Allocation Plan

Official application path

Verified Sept. 9, 2026

Use the current multifamily application for the September 30, 2026 round. ND Housing's Project Financing page is the current application path for single-family requests while the former direct PDF is unavailable.

Multifamily application Single-family application information 2026 HIF Allocation Plan
North Dakota Housing Finance AgencyOfficial office page ↗
701-328-8080
Property taxOnline application

Statewide

Builder-Owned New Residential Construction Tax Exemption

Exempts builder-owned unoccupied new single-family homes, condos, and townhomes from property tax. No statutory cap on improvement value. Land taxable. Taxable year construction began + up to 2 additional years.

Estimated value
~$2,500+/yr per property (no $150k value cap)
Duration
Up to 3 years (year construction began + 2 more)
Builders & developers
Eligibility, details & application

Who can use it

Licensed builders / contractors building new homes on speculation

Key requirements

City/county must have opt-in resolution. Property must remain owned by builder and unoccupied. No delinquent taxes/assessments. Cannot be in TIF district (some cities). Builder limited to 10 exempt properties per jurisdiction per year. Apply to local assessor.

Where it applies

Fargo (5 per builder/yr city policy; 10 state max), West Fargo, Grand Forks, Minot (expires 3/1/2033 — NOT in TIF districts), Mandan, Mapleton, Casselton, Oakes, Valley City, Wahpeton, Jamestown, Devils Lake (Counties: Cass, Barnes, Ransom, Richland, Traill, Sargent)

Reference

N.D.C.C. § 57-02-08(42)

Official application path

File the state exemption form with the local assessor. A participating city or county may require its own supplemental form.

Open state exemption form
North Dakota Property Tax DivisionOfficial office page ↗
701-328-3127
Grants & creditsOnline application

Statewide

HOME Investment Partnerships Program (HOME)

Federal HOME funds support single-family homeowner rehabilitation, multifamily rental production or rehabilitation, and qualifying homebuyer assistance. Approximately $2.5 million is available through ND Housing's 2026 competitive round.

Estimated value
Approximately $2.5 million available statewide in 2026
Duration
Project-specific; owner unit affordability 5-15+ yrs; rental 15-20 yrs
Builders & developersHomebuyers & ownersCommunities & nonprofits
Eligibility, details & application

Who can use it

Local/state/tribal governments, housing authorities, developers, nonprofits, CHDOs. Homebuyers with <= 80% AMI for DPA via CLT.

Key requirements

For the current multifamily round, submit the current application by 5 p.m. CDT on September 30, 2026. Units must serve qualifying low-income households and meet federal review, procurement and affordability requirements.

Where it applies

Statewide; Fargo/Bismarck/GF receive HOME directly from HUD

Reference

42 U.S.C. § 12721; NDHFA HOME program

Official application path

Verified Sept. 9, 2026

Approximately $2.5 million is available through the 2026 HOME round. Choose the current application for multifamily development or owner-occupied rehabilitation.

Multifamily application Owner rehab application
North Dakota Housing Finance AgencyOfficial office page ↗
701-328-8080
Loans & financingOnline application

Statewide

NDHFA Rural Construction Loan Guarantee Program

NDHFA provides construction loan guarantees to lenders for contractors building or rehabilitating affordable single-family housing in rural communities on a speculative basis. Max $500,000 in guarantees outstanding per community or per contractor at any time. Home sale price must not exceed current FHA mortgage limits.

Estimated value
Up to $500,000 in loan guarantees per community/contractor
Duration
Construction period (short-term)
Builders & developers
Eligibility, details & application

Who can use it

Contractors building affordable single-family homes on speculation in qualifying rural communities

Key requirements

Community: population < 35,000 AND > 10 miles from city with 35,000+ population. Demonstrated need for affordable housing must exist. Local governing body must formally support the construction. Sale price must not exceed current FHA mortgage limits.

Where it applies

Eligible rural ND communities (excludes Fargo, Bismarck, Grand Forks, Minot metro areas) (Counties: Rural counties statewide)

Reference

NDHFA Rural Construction Loan Guarantee Program

Official application path

The official guide includes the lender checklist and application for a guarantee certificate.

Open guide and application
North Dakota Housing Finance AgencyOfficial office page ↗
701-328-8080
Property taxOnline application

Statewide

New Single-Family Residential Construction Tax Exemption (Buyer)

Exempts up to $150,000 of the building's true and full value from property taxes for first 2 taxable years after construction is completed and home is first owned & occupied. Land remains taxable.

Estimated value
~$2,500–$4,000/yr | ~$5,000–$8,000 total savings
Duration
2 years
Homebuyers & owners
Eligibility, details & application

Who can use it

First owner AND first occupant of newly constructed home (must be primary residence)

Key requirements

City/county must have opt-in resolution. Must be first owner AND first occupant. No delinquent taxes or special assessments. Apply annually to local assessor by Feb 1. Cannot combine with TIF (some cities).

Where it applies

Fargo (643 props), West Fargo (611), Grand Forks (252), Mandan* (64), Mapleton (41), Minot (expires 2034), Kindred (8), Valley City (4), Grafton (4), Jamestown (6), Wahpeton (7), Devils Lake (3), Oakes** (2), Drayton (1), Hillsboro (1), Casselton* (1), Milnor (1), Great Bend (1), Arthur, Burlington, Wyndmere (resolution active 0 properties) *$75k cap **$100k cap (Counties: Cass, Barnes (12), Ransom (14), Richland (27), Traill (9), Sargent (1), Oliver (18), Pembina, Nelson, Eddy, Burleigh* (*NDHFA first-time homebuyer linked))

Reference

N.D.C.C. § 57-02-08(35)

Official application path

File the state exemption form with the local assessor. Participating communities may issue their own form instead.

Open state exemption form
North Dakota Property Tax DivisionOfficial office page ↗
701-328-3127
Property taxOnline application

Statewide

Improvements to Commercial & Residential Buildings Tax Exemption

Exempts value added by remodeling, renovation, alteration, or additions for up to 5 years. Residential: building must be at least 25 years old. Applies only to value added, not original assessment. Does not apply to replacing one building with another.

Estimated value
Varies — based on assessed improvement value added
Duration
Up to 5 years (Fargo: 3 yr for 25-39 yr old; 5 yr for 40+ yr old bldgs)
Homebuyers & ownersBusinesses
Eligibility, details & application

Who can use it

Property owners remodeling commercial properties or residential buildings 25+ years old

Key requirements

City/county must pass resolution. Residential must be 25+ years old. Must apply and be APPROVED BEFORE construction starts. Exemption applies only to added value. Does not apply to building replacements.

Where it applies

Fargo, West Fargo, Grand Forks, Bismarck, Minot (3-yr max cap; no additions; apply pre-construction only) (Counties: Most counties with active resolutions)

Reference

N.D.C.C. Ch. 57-02.2

Official application path

Submit the completed form to the city assessor or county director of tax equalization before work begins.

Open improvement exemption form
North Dakota Property Tax DivisionOfficial office page ↗
701-328-3127
Property taxOnline application

Statewide

New or Expanding Business Property Tax Exemption / PILOT

Up to 5-year full or partial property tax exemption for qualifying new/expanding primary sector businesses. Agricultural processors may extend to 10 years. PILOT option available up to 20 years from start of operations. Land does not qualify.

Estimated value
Negotiated; can be 100% exemption on all improvements for up to 20 yrs via PILOT
Duration
Up to 5 years exemption; PILOT up to 20 years
Businesses
Eligibility, details & application

Who can use it

New or expanding primary sector businesses (adds value/produces new wealth in ND). Retail eligible in cities <40,000 if voters approved.

Key requirements

Project must be certified as primary sector by ND Commerce Dept. Must apply to city/county governing body BEFORE construction begins or occupancy. No delinquent taxes. Cannot combine with TIF exemption. Non-voting school district rep required in PILOT negotiation. Publish two legal notices.

Where it applies

All incorporated cities statewide (Counties: All ND counties)

Reference

N.D.C.C. Ch. 40-57.1

Official application path

File with the city auditor for a project inside city limits or the county auditor for a project outside city limits.

Open business incentive application
North Dakota Commerce Economic Development & FinanceOfficial office page ↗
701-328-3116
Loans & financingConfirm status

Statewide

NDHFA Rural Housing Development Loan Program

Previously described as low-interest, short-term financing for rural housing predevelopment, land acquisition and site development. This program no longer appears in ND Housing's current program directory, so availability must be confirmed directly with the agency.

Estimated value
Varies; project-specific low-interest loan
Duration
Short-term (predevelopment through construction)
Builders & developersCommunities & nonprofits
Eligibility, details & application

Who can use it

Developers, municipalities, housing authorities working on rural housing production

Key requirements

Status requires agency confirmation. Do not rely on prior eligibility or terms until ND Housing confirms that the program remains active and provides current application instructions.

Where it applies

Eligible rural ND communities (Counties: Rural counties statewide)

Reference

NDHFA Rural Housing Development Loan Program

Current program status

Status checked Sept. 9, 2026

This program no longer appears in ND Housing's current program directory. Ask the agency to confirm whether it remains available before relying on prior terms.

View ND Housing project financing
North Dakota Housing Finance AgencyOfficial office page ↗
701-328-8080

Related business resources

More help for starting, funding and growing a business.

These resources are broader than building incentives, so they are not included in the directory totals. They can still help builders, contractors, developers and other businesses find the right next step.

Minot region

Start Up Minot

A regional support network for people starting or growing a business. It includes the 10-week Start Up Minot Academy plus a free monthly business showcase and networking event.

Explore Start Up Minot
Statewide

Vault North Dakota

A searchable collection of North Dakota financing programs, resource providers, business advising and start-up support for companies of different sizes, industries and stages.

Search Vault North Dakota

Interactive estimator

See how a local exemption could affect a project.

Adjust the home price and community to compare a consistent, workbook-based estimate. Results are illustrative, not a tax quote.

How the estimate worksThe workbook cites roughly $2,500–$4,000 per year on the standard $150,000 buyer exemption. This tool scales that range to the eligible value and local cap.
Illustrative total savings$6,500Estimated range $5,000–$8,000
Annual midpoint$3,250
Eligible value used$150,000
Estimated term2 years

Municipality comparison

$350,000 home · buyer
Minot
6.5K
Fargo
6.5K
Grand Forks
6.5K
Oakes
4.3K
Mandan
3.3K

Actual savings depend on taxable improvement value, land allocation, local mill levies, eligibility, approval, and annual application requirements. Builder estimates exclude land and assume the home price approximates improvement value; confirm locally before making a financial decision.

Directory insights

A statewide picture, made easier to scan.

These visuals summarize the 68 programs and city-level participation information compiled from the MAB workbook and current official sources.

Program mix

Property tax tools lead the directory

68 total
23property tax
Property tax23
Renaissance zones7
Loans & financing23
Grants & credits12
Housing programs3

Who programs serve

Audience reach across the directory

programs

Homebuyers & owners47

Builders & developers35

Communities & nonprofits23

Businesses15

Program utilization

Active buyer exemptions by city

properties
Fargo
643
West Fargo
611
Grand Forks
252
Mandan
64
Mapleton
41
Kindred
8
Wahpeton
7
Jamestown
6

Counts reflect the latest figures recorded in the source workbook, not live assessor data.

Before you apply

Three checks can prevent a missed incentive.

01

Confirm local participation

Many state-authorized exemptions require a city or county resolution. Ask the local assessor whether the program is currently active.

02

Apply before work begins

Renaissance Zone, remodeling, business, and some development incentives require approval before construction or qualifying activity starts.

03

Verify stacking rules

Some benefits cannot be combined with TIF districts or other abatements. Confirm the best combination before committing the project.