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Property Tax Relief

 600 E. Boulevard Ave.
  Bismarck, ND 58505-0599
  701.328.2770 phone
  701.328.3700 fax
  800.638.2901 toll-free

Agricultural Property Tax Relief

Property Tax Relief Publications
Commercial Property Tax Relief
Overview Property Tax Relief
Residential Property Tax Relief

Who qualifies for agricultural property tax relief?

To qualify for this credit you must meet the following conditions:

  1. Your primary home is located in North Dakota; and
  2. You own agricultural property located in North Dakota.

I own agricultural property but I don’t need to file state income tax. Am I eligible for property tax relief?

Yes. If you don’t have to file an income tax return because your income is below the amount that requires you to file, you are eligible for property tax relief if:

  1. Your primary home is located in North Dakota; and
  2. You own agricultural property located in North Dakota.

By filing a special new form, called Form ND-3, you can obtain your property tax relief in the form of a property tax relief certificate. You can redeem this certificate at your county treasurer’s office. The amount of the relief is equal to the residential property tax credit (as described earlier in this brochure).


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