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Exemptions
Farm Exemption (pdf 13kb)
Farm buildings and improvements located on agricultural lands are exempt from taxation provided they are used as part of a farm plant. A residence is exempt if it is situated on a farm and is occupied or used by an individual who is a farmer. It need not be owned by the farmer. The term farm means a single tract or contiguous tracts of agricultural land containing a minimum of 20 acres which are normally used for farming or ranching. The term farmer means an individual who normally devotes the major portion of the individual's time to the activities of producing unmanufactured products of the soil, poultry, livestock or dairy products. The farmer and spouse, if married, must have received more than fifty percent of their combined annual net income from farming activities in any one year of the three preceding calendar years, whether one or both are farmers. The term also includes an individual who is a retired farmer or beginning farmer.
A retired farmer is an individual who quit farming because of illness or age and has not merely changed occupations. The local assessment officials have the responsibility to determine whether a farmer retired because of illness or age.
A beginning farmer is an individual who: 1) began occupancy and operation of a farm within the three preceding calendar years; 2) normally devotes the major portion of tine to farming activities and; 3) had no farm income or loss in at least one of the prior three years.
A residence occupied by the surviving spouse of a farmer is not exempt unless the surviving spouse is a farmer and the residence is located on a farm. However, a residence occupied by the surviving spouse of a retired farmer continues to be exempt provided the surviving spouse also qualified as a farmer at the time of retirement.
A residence located on a tract of agricultural land containing 10 acres or more, occupied by a farmer who also farms other noncontiguous land, qualifies for the exemption even through the particular tract of land upon which the residence is located does not produce 50 percent or more of the farmer's net income.
A residence is exempt if it is situated on a farm and remains occupied by the retired farmer who owned and occupied it as a farmer at the time of retirement.
Geo-Thermal Exemption (pdf 47k)
The exemption applies to any property tax that would be due on the installed solar, wind, or geothermal energy device.
Any owner of locally assessed real property who installs a solar, wind, or geothermal energy device.
The exemption is allowed for five years following the date the device is installed.
Property exempted includes installations, machinery, and equipment of systems in new
or existing buildings or structures. It must be designed to provide heating or cooling or to produce electrical or mechanical power, or any combination of these, or to store any of these, by utilization of solar, wind or geothermal energy. If the solar, wind or geothermal energy device is part of a system which uses other means of energy, only that portion of the total system directly attributable to the solar, wind or geothermal energy device is exempt.
Property owners wishing to apply for this exemption should contact their local assessor or their county director of tax equalization.
A link to obtain this exemption form is at the bottom of the page.
Exemption of Qualifying Veterans and Disabled Persons Confined to Use of a Wheelchair
The exemption is applied to the taxable valuation of mobile homes, fixtures, buildings, and improvements up to the eligible amount.
The applicant must be disabled on the assessment date. Property must be owned and occupied as a homestead (as defined in N.D.C.C. 47-18-01) by a qualifying veteran or unremarried surviving spouse, or a qualifying disabled person or unremarried surviving spouse. The applicant must file an affidavit showing the facts and description of the homestead with the county auditor when applying for the exemption. If the property ownership changes after the assessment date, N.D.C.C. 57-02-41 provides for proration of the assessment. If a qualifying applicant or unremarried surviving spouse moves to a different homestead, the exemption is portable and may be applied to the person's new homestead.
Link to Physician Certificate form (pdf32k)
Paraplegic Disabled Veterans of the United States Armed Forces or Veterans who have been Awarded Specially Adapted Housing the Veterans Administration
The exemption is available to the unremarried surviving spouse of the veteran. Income and assets are not considered in determining eligibility. The maximum benefit allowed is $3,600 taxable value, because a homestead is limited to $100,000 market value. (See N.D.C.C. 47-18-01.) The paraplegic disability does not have to be service connected.
Link to Physician Certificate (pdf 32k)
Disabled Veteran Exemption
A Disabled Veteran of the United States Armed Forces with an armed forces service-connected disability of fifty percent or greater, who was discharged under honorable conditions or who has been retired from the armed forces of the United States, or the unremarried suviving spouse if the disable veteran is deceased, is elegible for a credit applied against the first one hundred twenty thousand dollars of true and full valuation of the fixtures, buildings, and improvements of the person's homestead equal to the percentage of the disabled veteran's disability compensation rating for service-connected disabilities as cerified by the department of veterans affairs for the purpose of applying for a property tax exemption.
If two disabled veterans are married to each other and living together, their combined credits my not exceed one hundred percent of the one hundred twenty thousand dollars of true and full value.
When applying for the credit for the first time, the disabled veteran or the unremarried spouse will file a copy of their DD214 showing the veteran's honorable discharge from active military service. Provide a cerificate from the Department of Veterans Affairs cerifiying to the percentage of service-connected disability.
When requested to do so a person shall furnish to the assessment official any information that changes the status of the service-connected disability.
Permanently and Totally Disabled Persons Permanently Confined to Use of a Wheelchair (pdf 25k)
"Permanently Confined to use of a wheelchair" means "that the person cannot walk with the assistance of crutches or any other device and will never be able to do so and that a physician...has so certified." The same reduction is assessed valuation applies whether the homestead is owned by the spouse or jointly owned by the disabled person and spouse, provided both reside on the homestead. The exemption available to the disabled person's unremarried surviving spouse. Income and assets are not considered in determining eligibility. The exemption does not reduce liability for special assessments.
Link to Physician Certificate
Blind Exemptions (pdf 405k)
Residential homes owned by the blind person and their spouse shall also be exempt within the limits of this subsection as long as the blind person resides in the home. A blind person shall be defined as one who is totally blind, has visual acuity of not more than 20/200 in the better eye with correction, or whose vision is limited in field so that the widest diameter subtends and angle no greater than twenty degrees. When claiming this exemption for the first time we require a letter from an ophthalmologist.
Property Tax Exemption on New Single Family, Condominium, and Townhouse Residential Property
Ward County, North Dakota
Resolution #3-2009
WHEREAS, the Ward County Board of Commissioners is empowered by Article 8, Section 1 of the Ward County Home Rule Charter to levy and collect property taxes within the county, and
WHEREAS, the Board of Commissioners as the governing body of Ward County is empowered by N.D.C.C. 57-02-08 (35) to exempt from taxation up to $150,000.00 of the true and full value of new single-family, condominium, and townhouse residential property, exclusive of the land on which it is situated, in Ward County outside city limits for the first two taxable years after the taxable year in which construction is completed and the residence is owned and occupied for the first time, and
WHEREAS, the Board of Commissioners may limit or impose conditions upon exemptions under N.D.C.C. 57-02-08 (35), and
WHEREAS, the Board of Commisioners reserved the right to amend or recInd Resolution #1-2009 at any time and N.D.C.C. 57-02-08 (35) also reserves to the governing body the right to amend a resolution adopted under such sections, and
WHEREAS, the Board of Commissioners deems it appropriate to adopt a resolution pursuant to N.D.C.C. 57-02-08 (35) for Ward County property outside city limits to bring the resolution into compliance with applicable state law.
NOW, THEREFORE, BE IT RESOLVED, BY THE WARD COUNTY BOARD OF COMMISSIONERS, that up to $75,000.00 of the true and full value of new single family, condominium, and townhouse residential property, exclusive of the land on which it is situated, in Ward County outside the city limits is exempt from taxation for the first two taxable years after the taxable year in which construction is completed and the residence is owned and occupied for the first time, and all of the conditions set out in N.D.C.C. 57-02-08 (35) (b) are met.
BE IT FURTHER RESOLVED, that this amended resolution is effective for the taxable years beginning after December 31, 2008.
BE IT FURTHER RESOLVED, that pursuant to N.D.C.C. 57-02-08 (35) and the Ward County Home Rule Charter, the Ward County Board of Commissioners may: Rescind or amend this resolution at any time and may limit or impose conditions upon the exemptions provided for under this resolution including limitations on the time during which an exemption is allowed.
Property exempt from taxation
All property described in this section to the extent herein limited shall be exempt from taxation:
All property owned exclusively by the United States except any such property which the state and its political subdivisions are authorized by the laws of the United States to tax.
All property owned by this state, but no lands contracted to be sold by the state shall be exempt.
All property belonging to any political subdivision.
Property of Indians if the title of that property is inalienable without the consent of the United States secretary of the interior.
All lands used exclusively for burying grounds or cemeteries.
All property belonging to schools, academies, colleges, or other institutions of learning, not otherwise used with a view to profit, and all dormitories and boarding halls, including the land upon which they are situated, owned and managed by any religious corporation for educational or charitable purposes for the use of students in attendance upon any educational institution, if such dormitories and boarding halls are not managed or used for the purpose of making a profit over and above the cost of maintenance and operation.
All houses used exclusively for public worship, and lots or parts of lots upon which such buildings are erected, and any dwellings belonging to religious organizations intended and ordinarily used for the residence of the bishop, priest, rector, or other minister in charge of the services of the church, together with the lots upon which the same are situated.
All buildings belonging to institutions of public charity, including public hospitals and nursing homes licensed pursuant to section 23-16-01 under the control of religious or charitable institutions, used wholly or in part for public charity, together with the and actually occupied by such institutions not leased or otherwise used with a view to profit, and this includes any dormitory, dwelling, or residential-type structure, together with necessary land on which such structure is located, owned by a religious or charitable organization recognized as tax exempt under section 501(c)(3) of the United States Internal Revenue Code which is occupied by members of said organization who are subject to a religious vow of poverty and devote and donate substantially all of their time to the religious or charitable activities of the owner.
All real property, not exceeding two acres [.81 hectare] in extent, owned by any religious corporation or organization, upon which there is a building used for the religious services of the organization, or upon which there is a dwelling with usual outbuildings, intended and ordinarily used for the residence of the bishop, priest, rector, or other minister in charge of services, must be deemed to be property used exclusively for religious services, and exempt from taxation, whether the real property consists of one tract or more. The exemption for a building used for the religious services of the owner continues to be in effect if the building in whole, or in part, is rented to another otherwise tax-exempt corporation or organization, provided no profit is realized from the rent. All real property owned by any religious corporation or organization and used as a parking lot by persons attending religious services is exempt from taxation. All taxes assessed or levied on any of the property, while the property is used for religious purposes, are void. Property of an agricultural fair association duly incorporated for the purpose of holding agricultural fairs, and not conducted for the profit of any of its members or stockholders; provided, that all property described in this subsection shall be subject to taxation for the cost of fire protection services furnished by any municipal corporation in which said property is located.
Property owned by lodges, chapters, camaraderies, consistories, farmers' clubs, commercial clubs, and like organizations, and associations, grand or subordinate, not organized for profit, and used by them for places of meeting and for conducting their business and ceremonies, and all property owned by any fraternity, sorority, organization of college students if such property is used exclusively for such purposes; provided, further, that any portion of such premises not exclusively used for places of meeting and conducting the business and ceremonies of such organization shall be subject to taxation. Provided, further, that if any such organization as contemplated by this subsection is licensed for the sale of alcoholic beverages as defined by the statutes of the state of North Dakota, such portion of such premises where such alcoholic beverages are consumed or sold shall be deemed not to be so used exclusively for conduct of its business and meeting if such beverages are sold at a profit. Provided, further, that if food other than that served at lodge functions and banquets and food sold or consumed in any fraternity or sorority house, is sold at a profit on the premises, that portion of the premises where such food is sold at a profit shall be deemed not to be used exclusively for places of meeting or conducting the business and ceremonies of such organization; provided, that all property described in this subsection shall be subject to taxation for the cost of fire protection services furnished by any municipal corporation in which said property is located.
All land used as a public park or monument ground belonging to any military organization, and not used for gain.
The armory, and land or lots upon which situated, owned by a regiment, battalion, or company of the North Dakota national guard, and used for military purposes by such organization.
There are other exemptions available in some areas.
Links to Exemption Forms
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