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Tax Information

Benefit Category: State

Property Tax Exemption

A paraplegic disabled veteran of the United States Armed Forces or any veteran who has been awarded specially adapted housing by the Department of Veterans Affairs, or the unremarried surviving spouse if such veteran is deceased, for the first $120,000 of true and full valuation of the fixtures, buildings, and improvements.  (NDCC 57-02-08, para 20.a

A disabled veteran of the United States armed forces with an armed forces service-connected disability of 50% or greater or a disabled veteran who has an extra-schedular rating to include individual unemployability that brings the veteran's total disability rating to 100% as determined by the Department of Veterans' Affairs, 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 disabled veteran is deceased, is eligible for a credit applied against the first $6750 of taxable valuation ($150,000 true value) of the fixtures, buildings, and improvements of the homestead owned and occupied by the disabled veteran or unremarried surviving spouse 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. An unremarried surviving spouse who is receiving Department of Veterans' Affairs dependency and indemnity compensation receives a one hundred percent exemption. (NDCC 57-02-08.8

Exemption should be at highest percentage veteran is compensated. If veteran is compensated higher than combined rating the exemption should be at the higher rate. Example: if combined rating is between 50 and 90 but the veteran is compensated at 100% due to Individual Un-employability.  The Veteran’s exemption should be at 100%. Attorney Generals opinion 2008-L12

How to apply:

  1. Provide a copy of the DD Form 214 showing veteran's honorable discharge from active military service if claiming exemption for first time. Requesting a copy of your DD214.
  2. Provide a certificate from the Department of Veterans Affairs certifying to the percentage of service-connected disability when claiming exemption for the first time, or if the veteran receives a change in the percentage of certified rated service-connected disability. Contact your Veteran Service Officer. You can also get a letter from the VA by calling 1-800-827-1000 and ask for a property tax letter. This letter will be sent directly to the Veteran.
  3. Complete Application form. Can be completed online and printed.
  4. Submit required documents to your Tax assessor/ Tax equalization office by February 1 when applying for first time, when your disability rating changes, and when requested to do so there after. Your County may or may not require annual applications be submitted. Find your county assessor Tax equalization office

Senior Citizen Or Permanently And Totally Disabled Renter’s Property Tax Refund

Any person 65 years of age or older with an income of $42,000 or less per year from all sources, including the income of any person dependent upon him or her, may qualify for a renter’s property tax refund up to a maximum of $400.

Any person, regardless of age, who is permanently and totally disabled, with an income of $42,000 or less per year, may also qualify for a renter’s refund. A physician’s certificate or written determination of disability from the Social Security Administration must accompany only the first application.

Renters must file an application for a refund with the Office of State Tax Commissioner before June 1 following the year for which the refund is claimed.

Applications must be sent to: Office of State Tax Commissioner, 600 E. Boulevard Ave., Dept. 127, Bismarck, ND 58505-0599.

A fillable form with instructions can be found at the ND Tax Department website. Visit the ND Tax Department website for more information on the Homestead Credit Act.

News about Tax Information

January 27, 2014 by Yvonne Levardi

Start your engines, folks: The 2014 tax filing season’s green flag waves for taxpayers on Jan. 31. Gather your W-2s, 1099s, K-1s, 1098s and any cancelled checks or receipts you might need, take a deep breath, and dive into tax filing fun!

OK, maybe it’s not always fun, but it can be made easier if you’re able to get assistance when you need it. Being a Veteran or an active-duty Servicemember means you have options for assistance, too.

Discharge Requests

Most Veteran’s benefits require that applicants provide a copy of their Form DD 214 or discharge record, which is evidence of their veteran status. This is an important document and must be safeguarded. In the State of North Dakota separation documents are considered confidential and privileged NDCC 37-18-11 (13). National Guard members may receive a NGB22 and /or NGB23 upon obtaining 20 years of satisfactory service (20 year letter).