Property Tax Exemptions and Credits

All applications and application materials must be returned to the Assessor's Office unless otherwise noted.

 

General Property Tax Exemptions

Property owned by institutions of public charity, religious organizations, and lodges, chapters, etc. may be eligible for exemption. Please contact the Assessor’s Office for more information.

Blind/Disabled Exemptions

Eligibility

Residential homes owned and occupied by a blind person and/or their spouse is eligible to an exemption of up to $160,000 on the structure. Residential homes owned and occupied by a person permanently and totally disabled and confined to a wheelchair, or, if deceased, their unremarried spouse is eligible for an exemption for up to $120,000. This exemption is also available to paraplegic disabled veterans.

Application Requirements

A Physician's Certificate must accompany the initial application.

Deadlines

Application: February 1 of the year for which the exemption is claimed. A new application must be submitted each year.

Disabled Veterans Credit

Eligibility

Veterans of the United States armed forces with a disability of 50% or greater are eligible to apply. For a married couple, if both individuals are eligible, then they can both apply, but their combined credits may not exceed 100% of $6,750 of taxable value on the property. A qualifying disabled veteran who acquires the homestead during the year may apply for credit for the portion of the year during which the veteran owns the homestead.

Benefit

Disability PercentageMaximum Reduction
100%$6,750
90%$6,075
80%$5,400
70%$4,725
60%$4,050
50%$3,375

Deadlines

Application: February 1 of the first year for which the credit is claimed

Farm Residence Exemption

There are multiple categories for the Farm Residence Exemption, but an application may only be completed for a single category:
  • Active Farmer
  • Vacant Residence
  • Farm Laborer Residence
  • Retired Farmer
  • Beginning Farmer
  • Surviving Spouse

Eligibility

The application will help you determine the appropriate category.
Note that the  2019 Legislative Session brought several changes to the Farm Residence Exemption for those claiming Active Farmer Status (the other designations have not changed). To qualify 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.
The non-farm income limit is now calculated as part of the total gross income. Previously, the limit was $40,000 of non-farm income. The gross income (farm and non-farm) must include a spouse’s gross income.

Application Requirements

The Active Farmer must now include the “Statement of Farm Gross Income” form in addition to their application; the form is available for download from the North Dakota Tax Commissioner's website. The form is a fillable Excel spreadsheet based off the current IRS 1040 form. A new application and statement of income must be submitted each year to renew the exemption.

Deadlines

Applications: February 1
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.

Homestead Credit

Eligibility

Qualified homeowners may receive a reduction in property taxes and qualified renters can receive a partial refund of their rent. The applicant must be 65 years of age or older or permanently and totally disabled with a total household annual income of $42,000 or less. For a married couple, only one individual may apply for the credit. The applicant must live on and have an interest in the property.

Benefit

If your income isTaxable value is reduced byMaximum reduction of taxable valueMaximum reduction of T&F value
$0 - 22,000100%$5,625$125,000
$22,001 - 26,00080%$4,500$100,000
$26,001 - 30,00060%$3,375$75,000
$30,001 - 34,00040%$2,250$50,000
$34,001 - 38,00020%$1,125$25,000
$38,001 - 42,00010%$563$12,511

Application Requirements

A Physician's Certificate must accompany applications that are claiming permanent and total disability and are younger than the age of 65.

Deadlines

Homestead Credit: February 1. If claiming this credit due to disability, a Physician's Certificate must accompany the application.

Renter's Refund: file application with the Office of State Tax Commissioner before June 1 following the year for which the refund is claimed.

New Industry Information

A new or expanding business project that is certified as a primary sector business by the Department of Commerce Division of Economic Development and Finance may be granted a property tax exemption for up to five years. Two extensions are available:

  • Agricultural processors may be granted a partial or full exemption for up to five additional years.
  • A project located on property leased from a government entity qualifies for an exemption for up to five additional years upon annual application by the project operator.

In addition to, or instead of, an exemption, local governments and any project operator may negotiate payments in lieu of property tax for a period of up to 20 years from the date project operations begin.

More information about qualifications and application procedures can be found on the North Dakota Tax website.

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