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FAQ Articles

I am a farmer, yet my house is taxed. What are the requirements for an exemption of a farm residence?

There is a specific exemption from property tax for a qualifying farm residence. Each residence must be examined individually to determine if it qualifies. One should contact the county director of tax equalization of the county where the residence is located to review the specific facts of the residence. The general requirements are as follows: the residence must be located on ten acres or more of agricultural land and occupied by a farmer. A farmer is a person who devotes the majority of time to farming or ranching activities; has had net farm income that is at least 50 percent of the total annual income of the farmer and spouse in any one year of the three preceding calendar years; and has not had more than $40,000 of nonfarm income, including that of a spouse, for each of the three preceding calendar years. The term farmer includes a retired farmer who has retired because of age or illness and who, at the time of retirement, qualified as a farmer for the farm residence exemption. "Farmer" includes a beginning farmer who has begun occupancy and operation of a farm within the preceding three calendar years.

If you think you may qualify for the farm residence exemption, complete the Application for Farm Residence Exemption - (16kb pdf) and contact the county director of tax equalization in the county where the residence is located

nd.gov - The Official Portal for North Dakota State Government
North Dakota: Legendary. Follow the trail of legends

Ryan Rauschenberger
Tax Commissioner
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FAQ Articles

I am a farmer, yet my house is taxed. What are the requirements for an exemption of a farm residence?

There is a specific exemption from property tax for a qualifying farm residence. Each residence must be examined individually to determine if it qualifies. One should contact the county director of tax equalization of the county where the residence is located to review the specific facts of the residence. The general requirements are as follows: the residence must be located on ten acres or more of agricultural land and occupied by a farmer. A farmer is a person who devotes the majority of time to farming or ranching activities; has had net farm income that is at least 50 percent of the total annual income of the farmer and spouse in any one year of the three preceding calendar years; and has not had more than $40,000 of nonfarm income, including that of a spouse, for each of the three preceding calendar years. The term farmer includes a retired farmer who has retired because of age or illness and who, at the time of retirement, qualified as a farmer for the farm residence exemption. "Farmer" includes a beginning farmer who has begun occupancy and operation of a farm within the preceding three calendar years.

If you think you may qualify for the farm residence exemption, complete the Application for Farm Residence Exemption - (16kb pdf) and contact the county director of tax equalization in the county where the residence is located

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