Farm & Housing Exemptions

Farm Exemption
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.

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.