57-02-08.8. Property tax credit for disabled veterans
1. A disabled veteran of the United States armed forces with an armed forces service-connected disability of fi fty percent 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 one hundred percent 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 fi rst six thousand seven hundred fi fty dollars of taxable valuation of the fi xtures, buildings,
and improvements of the person’s 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 certifi ed 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 as described in this
subsection.
2. If two disabled veterans are married to each other and living together, their combined credits may not exceed one hundred percent of six
thousand seven hundred fi fty dollars of taxable valuation of the fi xtures, buildings, and improvements of the homestead. If a disabled
veteran co-owns the homestead property with someother other than the disabled veteran’s spouse, the credit is limited to that disabled
veteran’s interest in the fi xtures, buildings, and improvements of the homestead, to a maximum amount calculated by multiplying six
thousand seven hundred fi fty dollars of taxable valuation by the disabled veteran’s percentage of interest in the homestead property and
multiplying the result by the applicant’s certifi ed disability percentage.
3. A disabled veteran or unremarried surviving spouse claiming a credit under this section for the fi rst time shall fi le with the county
auditor an affi davit showing the facts herein required, a description of the property, and a certifi cate from the United States department
of veterans affairs, or its successor, certifying to the amount of the disability. The affi davit and certifi cate must be open for public
inspection. (Note: These documents are confi dential under N.D.C.C. § 37-18-11 and may not be disclosed to the public.) A person
shall thereafter furnish to the assessor or other assessment offi cials, when requested to do so, any information which is believed will
support the claim for credit for any subsequent year.
4. For purposes of this section, and except as otherwise provided in this section, “homestead” has the meaning provided in
section 47-18-01 except that it also applies to a person who otherwise qualifi es under the provisions of this section whether the person is
the head of the family.
5. This section does not reduce the liability of a person for special assessments levied upon property.
6. The board of county commissioners may cancel the portion of unpaid taxes that represents the credit calculated in accordance with this
section for any year in which the qualfi ying owner has held title to the homestead property. Cancellation of taxes for any year before
enactment of this section must be based on the law that was in effect for that tax year.
