In addition to churches, government owned buildings, schools, hospitals, etc. being fully exempt, North Dakota allows some partial, or discretionary, exemptions for various reasons. Click on any of those below for a description or to see if you qualify and how to make application. The homestead credit exemption is available for senior citizens or disabled homeowners on a limited income. Ownership must be as of February 1st of the year in which you claim the exemption. The amount of exemption is dependent on the amount of your annual income.
Application is required each year and is done through our office.
The unremarried spouse will continue to receive this exemption if the applicant is deceased. In the case of a person permanently confined to a wheelchair claiming this exemption for the first time, an affidavit must be provided showing the facts and certification from a physician describing the circumstance must also be supplied. A veteran who has been awarded specially adapted housing from the Veteran's Administration is also eligible for this exemption. The income requirement does not count service related disability payments, including Social Security. Residential New Construction Exemption N ewly constructed single family, duplex, townhome, or condominium properties may be eligible for an exemption on part of their valuation for up to two years following the year construction began.