N.D.C.C. § 57-02-08.1. Homestead credit.
1. a. Anypersonsixty-veyearsofageorolderorpermanentlyandtotallydisabled,intheyearinwhichthetaxwaslevied,withanincome
that does not exceed the limitations of subdivision c is entitled to receive a reduction in the assessment on the taxable valuation on the
person’s homestead. An exemption under this subsection applies regardless of whether the person is the head of a family.
b. The exemption under this subsection continues to apply if the person does not reside in the homestead and the person’s absence is due
toconnementinanursinghome,hospital,orothercarefacility,foraslongastheportionofthehomesteadpreviouslyoccupiedbythe
person is not rented to another person.
c. The exemption must be determined according to the following schedule:
(1) If the person’s income is not in excess of twenty-two thousand dollars, a reduction of one hundred percent of the taxable valuation
oftheperson’shomesteaduptoamaximumreductionofvethousandsixhundredtwenty-vedollarsoftaxablevaluation.
(2) If the person’s income is in excess of twenty-two thousand dollars and not in excess of twenty-six thousand dollars, a reduction of
eightypercentofthetaxablevaluationoftheperson’shomesteaduptoamaximumreductionoffourthousandvehundreddollars
of taxable valuation.
(3) If the person’s income is in excess of twenty-six thousand dollars and not in excess of thirty thousand dollars, a reduction of sixty
percentofthetaxablevaluationoftheperson’shomesteaduptoamaximumreductionofthreethousandthreehundredseventy-ve
dollars of taxable valuation.
(4) If the person’s income is in excess of thirty thousand dollars and not in excess of thirty-four thousand dollars, a reduction of forty
percentofthetaxablevaluationoftheperson’shomesteaduptoamaximumreductionoftwothousandtwohundredftydollars
of taxable valuation.
(5) If the person’s income is in excess of thirty-four thousand dollars and not in excess of thirty-eight thousand dollars, a reduction of
twenty percent of the taxable valuation of the person’s homestead up to a maximum reduction of one thousand one hundred twenty-
vedollarsoftaxablevaluation.
(6) If the person’s income is in excess of thirty-eight thousand dollars and not in excess of forty-two thousand dollars, a reduction of
tenpercentofthetaxablevaluationoftheperson’shomesteaduptoamaximumreductionofvehundredsixty-threedollarsof
taxable valuation.
d. Persons residing together as spouses or when one or more is a dependent of another, are entitled to only one exemption between or
among them under this subsection. Persons residing together, who are not spouses or dependents, who are coowners of the property are
each entitled to a percentage of a full exemption under this subsection equal to their ownership interests in the property.
e. This subsection does not reduce the liability of any person for special assessments levied upon any property.
f. Anypersonclaimingtheexemptionunderthissubsectionshallsignaveriedstatementoffactsestablishingtheperson’seligibility.
g. A person is ineligible for the exemption under this subsection if the value of the assets of the person and any dependent residing with
thepersonexceedsvehundredthousanddollars,includingthevalueofanyassetsdivestedwithinthelastthreeyears.
h. Theassessorshallattachthestatementledundersubdivisionftotheassessmentsheetandshallshowthereductionontheassessment
sheet.
i. An exemption under this subsection terminates at the end of the taxable year of the death of the applicant.
. . . .
4. A person whose homestead is a farm structure exempt from taxation under subsection 15 of section 57-02-08 may not receive any property
tax credit under this section.
5. For the purposes of this section:
a. “Dependent” has the same meaning it has for federal income tax purposes.
b. “Homestead” has the same meaning as provided in section 47-18-01.
c. “Income” means income for the most recent complete taxable year from all sources, including the income of any dependent of the
applicant,andincludinganycounty,state,orfederalpublicassistancebenets,socialsecurity,orotherretirementbenets,butexcluding
any federal rent subsidy, any amount excluded from income by federal or state law, and medical expenses paid during the year by the
applicant or the applicant’s dependent which is not compensated by insurance or other means.
d. “Medical expenses” has the same meaning as it has for federal income tax purposes, except that for transportation for medical care the
personmayusethestandardmileagerateallowedforstateofcerandemployeeuseofamotorvehicleundersection54-06-09.
e. “Permanently and totally disabled” means the inability to engage in any substantial gainful activity by reason of any medically determinable
physical or mental impairment which can be expected to result in death or has lasted or can be expected to last for a continuous period
ofnotlessthantwelvemonthsasestablishedbyacerticatefromalicensedphysicianorawrittendeterminationofdisabilityfromthe
social security administration or any federal or state agency that has authority to certify an individual’s disability.
INCOME
Income from all sources includes all income of any kind received during the calendar year preceding the February 1 assessment date by the
person claiming the homestead credit and any dependents, including the spouse if married and living together. For example, it includes, but is
not limited to, such items as:
1. Socialsecuritybenets 6. Dividendsorinterest
2. SSIbenets 7. Unemploymentcompensationbenets
3. Pensions 8. Gains from the sale of property
4. Retirementbenets 9. Netrentalincome(totalrentalincomelessrelatedexpenses)
5. Salaries,wages,commissionsandfees 10. Netprotfromanybusiness,includingfarmingandranching.
* Condentiality.Incomeandmedicalexpensescontainedinthisapplicationarecondential.However,theymaybedisclosedtotheboard
ofcountycommissionersandcountyauditor,asneeded,tocarryouttheirofcialduties.
