Applicant Information
Date of Birth:
Address: Telephone Number:
Legal Description of Applicant’s Homestead Property: Parcel Number:
Lot Block Addition City
1. Marital status Married Single
2. Which of the following would best describe the type of ownership of the homestead property (check only one):
A. Is recorded in your (and spouse’s) name as owner D. Is held under a life estate in property
B. Is being purchased by you under a contract for deed E. Is held in a revocable trust
C. Is held in joint tenancy with one other than spouse _______________ Percent owned
3. Is the above-described property exempt as a farm residence? Yes No
4. Do you have assets in excess of $500,000 including the value of any assets gifted or otherwise Yes No
divested within the last three years, and including the market value of your homestead?
To Be Completed By The Assessor
Application is: Approved Denied Reason for denial:
_______ % reduction allowed or a maximum of $______________ based on _______ % ownership/interest in property
Date: _____________________________ Signature of Assessor: __________________________________________
Income and Medical Expense Information
The Following is an Accurate Account of Total Income for the Preceding Calendar Year
(See the back of this application for explanation of income from all sources)
5. Applicant’sandspouse’sincomefromSocialSecuritybenets(excludeMedicare): $
6. Applicant’s and spouse’s income from salary and wages: $
7. Applicant’s and spouse’s income from interest: $
8. Applicant’s and spouse’s income from all other sources: $
9. Dependents’ total income from all sources: $
10. Total income from all sources (add lines 5, 6, 7, 8, and 9): $
Medical expenses actually paid during the year and not paid for by insurance:
Total amount of health and hospital insurance premiums (exclude Medicare): $
Medicine and drugs: $
Doctor, dentist, and hospital costs: $
Hearing aids, eyeglasses, dentures, etc.: $
Transportation costs for medical care: (53.5 cents per mile) $
Nursing home care costs and/or home nursing care costs: $
11. Total medical expenses: $
12. Income from all sources excluding medical expenses (line 10 less line 11): $ *
Applicant Signature
I declare under the penalties of N.D.C.C. § 12.1-11-02, which provides for a Class A misdemeanor for making a false statement in a governmental matter, that this return,
including any accompanying schedules and statements, has been examined by me and to the best of my knowledge and belief is a true, correct, and complete return.
I am willing to furnish proof of age, income, and assets if requested to do so by someone authorized to administer this assessment credit. I reside on the property described in this
application and I hereby claim the Homestead Credit on this property as provided for in N.D.C.C § 57-02-08.1.
Date: _____________________________ Signature of Applicant: __________________________________________
For the Year of _________
To: (Assessor)
City or Twp.:
File application with the local assessor
prior to February 1 of the year for
which the credit is requested.
24757 (3/2017)
Stacey Swanson, Tax Director
[ ] Medora [ ] District 1 [ ] District 2 [ ] District 3
Billings County
N.D.C.C. § 57-02-08.1. Homestead credit.
1. a. Anypersonsixty-veyearsofageorolderorpermanentlyandtotallydisabled,intheyearinwhichthetaxwaslevied,withanincome
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
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
(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
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
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
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-
(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
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. Anypersonclaimingtheexemptionunderthissubsectionshallsignaveriedstatementoffactsestablishingtheperson’seligibility.
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
h. Theassessorshallattachthestatementledundersubdivisionftotheassessmentsheetandshallshowthereductionontheassessment
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
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
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
social security administration or any federal or state agency that has authority to certify an individual’s disability.
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. Socialsecuritybenets 6. Dividendsorinterest
2. SSIbenets 7. Unemploymentcompensationbenets
3. Pensions 8. Gains from the sale of property
4. Retirementbenets 9. Netrentalincome(totalrentalincomelessrelatedexpenses)
5. Salaries,wages,commissionsandfees 10. Netprotfromanybusiness,includingfarmingandranching.
* Condentiality.Incomeandmedicalexpensescontainedinthisapplicationarecondential.However,theymaybedisclosedtotheboard