Disabled Veterans Tax Credit

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.

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.

Disabled Veterans 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 surviving spouse if the disable veteran is deceased, is eligible 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 certified 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 certificate from the Department of Veterans Affairs certifying 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.