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.

Official application paths39
Confirmed Renaissance Zones6
Standard buyer exemption cap$150K
Typical buyer benefit2 years

Incentive directory

Start with your project and place.

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

39 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. 9% competitive credits provide ~$8-10M in equity per ~$1M in annual credits. 4% non-competitive credits paired with tax-exempt bonds. Annual competitive application through NDHFA's Qualified Allocation Plan. Most powerful affordable housing tool in the US.

Estimated value
9% credits: ~8-10x equity per dollar awarded. Recent ND awards: $600k-$1.18M/yr credits per project
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

Annual competitive application to NDHFA. Project must meet 20/50 or 40/60 set-aside. 30-year affordability compliance period. Market study and site control required at application. Davis-Bacon prevailing wage requirements for projects > 12 units.

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

Verified Aug. 16, 2026

ND Housing uses one current multifamily application for LIHTC, HOME, HIF and Housing Trust Fund requests.

Open multifamily application
Loans & financingOnline application

Statewide

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

Gap financing loans for new construction, rehabilitation, preservation, or acquisition of multifamily AND single-family housing. Up to $3M per project (30% of total dev costs; 50% in rural communities < 20,000 pop). $20M+ available in 2025-2026 round. Since 2011: $127M+ leveraged for 3,933+ units statewide. Also funds CLT single-family homes and homelessness prevention.

Estimated value
Up to $3,000,000 per multifamily project; $20M+ available 2025-2026 round
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

Annual competitive application (September deadline). 30% of dev costs max (50% for rural <20k pop). 9% LIHTC projects capped at $1M. 5% origination fee + annual monitoring fees. Projects must be financially feasible with HIF assistance.

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; HIF Allocation Plan 2025

Official application

Verified Aug. 16, 2026

Choose the application that matches the proposed housing type.

Multifamily application Single-family application
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

Verified Aug. 16, 2026

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

Open state exemption form
Grants & creditsOnline application

Statewide

HOME Investment Partnerships Program (HOME)

Federal HOME funds for: (1) single-family homeowner rehabilitation via community action agencies, (2) multifamily rental production/rehabilitation, (3) homebuyer down payment assistance through Community Land Trusts (3% of mortgage). Fargo, Grand Forks, and Bismarck receive HOME directly as HUD entitlement communities. Minot CLT and Grand Forks CLT participate in HOME DPA program.

Estimated value
Project-specific grants/loans. Recent: $1.3M+ to CLT projects; 5 homebuyers approved via DPA in 2024
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

Annual competitive application. Units must serve households <= 80% AMI. Environmental review required. Federal procurement requirements apply. Davis-Bacon wages required for projects > 12 units. Affordability period deed restrictions required.

Where it applies

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

Reference

42 U.S.C. § 12721; NDHFA HOME program

Official application

Verified Aug. 16, 2026

Choose the application for multifamily development or owner-occupied rehabilitation.

Multifamily application Owner rehab application
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

Verified Aug. 16, 2026

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

Open guide and application
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

Verified Aug. 16, 2026

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

Open state exemption form
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

Verified Aug. 16, 2026

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

Open improvement exemption form
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

Verified Aug. 16, 2026

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
Loans & financingCall to apply

Statewide

NDHFA Rural Housing Development Loan Program

Low-interest, short-term loans for predevelopment soft costs, land acquisition, site development, and other costs associated with producing housing in difficult-to-develop rural areas. Helps unlock projects that would not otherwise proceed.

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

Community must meet USDA Rural Development definition of rural (population <= 35,000). Demonstrated need for housing. Competitive application through NDHFA.

Where it applies

Eligible rural ND communities (Counties: Rural counties statewide)

Reference

NDHFA Rural Housing Development Loan Program

How to apply

Verified Aug. 16, 2026

ND Housing does not currently post a standalone online application. Ask the agency about availability and the current intake process.

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

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.

Workbook insights

A statewide picture, made easier to scan.

These visuals summarize the 39 programs and the city-level participation information contained in the MAB workbook.

Program mix

Property tax tools lead the directory

39 total
22property tax
Property tax22
Renaissance zones6
Loans & financing5
Grants & credits4
Housing programs2

Who programs serve

Audience reach across the directory

programs

Homebuyers & owners29

Builders & developers17

Communities & nonprofits14

Businesses9

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.