Here are other programs that some may qualify for.
Property Tax Credits & Exemptions
Business Property Tax & Exemptions
North Dakota offers the following property tax exemptions for businesses.
Business Property Tax Exemptions
New or Expanding Business - Property Tax
Personal Property Tax Exemption
Wind Turbine Electric Generation - Property Tax Reduction
Individual Property Tax Credits
North Dakota offers the following property tax credits for individuals.
Primary Residence Credit
North Dakota residents who own a home and reside in it as their primary residence qualify for a state property tax credit.
Learn more at:
Primary Residence Property Tax Credit
Homestead Property Tax Credit and Renter's Refund
Certain individuals may qualify for a property tax credit or partial refund of the rent they pay.
Learn more at:
Homestead Property Tax Credit and Renter's Refund
Disabled Veteran's Property Tax Credit
The Disabled Veteran’s Property Tax Credit is available to veterans of the United States Armed Forces with a disability of 50% or greater.
If eligible, the credit may reduce the taxable value of a homestead. A homestead can include a house, the land the house is on, and/or other buildings on the same land. If a qualified veteran moves to a different homestead, the credit can be applied to the new property.
Eligibility: To be eligible for this program, you must:
- Be a disabled veteran of the United States Armed Forces with an armed forces service-connected disability of 50% or greater in the year for which the application is made.
- Your extra-scheduler rating, to include individual unemployability, may bring the total disability rating to 100%, as determined by the United States Department of Veterans Affairs.
- Have received an honorable discharge or be retired from the United States Armed Forces.
- Reside on and be invested in the property.
If two disabled veterans are married and living together, the combined credits may not exceed 100% of $8,100 of taxable value of the homestead. In the event of the applicant’s death, the spouse is eligible for the credit. The spouse who is receiving United States Department of Veterans Affairs dependency and indemnity compensation receives 100% of the credit.
With the credit, the applicant’s taxable value may decrease as follows:
| Disability Percentage | Maximum Reduction |
| 100% | $8,100 |
| 90% | $7,290 |
| 80% | $6,480 |
| 70% | $5,670 |
| 60% | $4,860 |
| 50% | $4,050 |
To apply for the Disabled Veteran's Property Tax Credit, submit:
The application is due by February 1 of the year in which the property is assessed and for which the credit is requested. Include documentation regarding the applicant’s service-connected disability and military honorable discharge with your application.
To share this information with others, please:
Farm Residence Exemption
In North Dakota, there is a property tax exemption for qualifying farm residences. Each residence is examined individually to determine if it qualifies.
Eligibility: The general requirements for a qualifying farm residence include:
- The residence must be located on 10 acres or more of agricultural land and occupied by a farmer, which is a person who:
- Devotes most of their time to farming or ranching activities;
- Has had net farm income that is at least 66% of the total annual income of the farmer and spouse in any 1 year of the 2 preceding calendar years, whether one or both are farmers.
Individuals who have begun occupancy and operation of a farm within the last 2 calendar years qualify as a farmer, as well as any farmer who retired due to age or illness.
Application Process: To apply, complete the
Application for Farm Residence Property Tax Exemption and contact the
county director of tax equalization in the county where the residence is located. The complete application should be given to the county director of tax equalization.
Q: I am a farmer, yet my house is taxed. What are the requirements for an exemption of farm residence?
A: There is a specific exemption from property tax for a qualifying farm residence. Each residence must be examined individually to determine if it qualifies. One should contact the county director of tax equalization of the county where the residence is located to review the specific facts of the residence. The general requirements are as follows:
- Residence must be located on ten acres or more of agricultural land and occupied by a farmer.
- A farmer is a person who devotes the majority of time to farming or ranching activities; has had gross farm income that is at least 66 percent of the total annual income of the farmer and spouse in any one year of the two preceding calendar years.
- The term farmer includes a retired farmer who has retired because of age or illness and who, at the time of retirement, qualified as a farmer for the farm residence exemption. "Farmer" includes a beginning farmer who has begun occupancy and operation of a farm within the preceding three calendar years.
Flowcharts are available for those uncertain if they qualify for the exemption.
If you think you may qualify for the farm residence exemption, complete the
Application for Farm Residence Exemption and contact the county director of tax equalization in the county where the residence is located.
Additional Property Tax Exemptions
The below are forms you may need to submit to your local official for consideration.
