Farm Residence Exemption
The 2019 Legislative Session brought several changes to the Farm Residence Exemption for those claiming Active Farmer Status (other designations have not changed).
as an Active Farmer, the farmer and their spouse, if married, must have
received more than 66% of their combined annual gross income from farming
activities in any one year of the two preceding calendar years, whether one or
both are farmers. This is a change from having made no more than $40,000 net
off-farm income in each of the past 3 years.
Farmer must now include the “Statement of Farm Gross Income” form in addition
to their application. This form is available on the North Dakota Tax
The form is a fillable Excel spreadsheet based off the current IRS
1040 form. The Farm Residence Application can be found on our Documents and Links page or picked up from the Assessor's Office.
are due February 1
the Statement of Farm Gross Income can be submitted separately before March 31
. Applications are considered incomplete and will be denied if the Statement of
Farm Gross Income is not received by the Assessor’s Office.
More information: New Industry/Expanding Business Exemption and Payment in Lieu of Taxes (PILOT)
Homestead Tax Credit
The Homestead Tax Credit Application can be found on the Documents and Links page.
More information: Homestead Tax Credit for Senior Citizens or Disabled Persons