Application for Disabled Veterans Property Tax Credit
Disabled Veteran of United States Armed Forces with Service Connected Disability of 50 Percent or More
or Extra - Schedular Rating that Brings the Total Disability Rating to 100 Percent
This application must be led with the county auditor by February 1 of the rst year for which the credit is claimed. A person shall furnish
to the assessor or other assessment of cials when requested to do so, any information which is believed will support the claim for credit for
any subsequent year. A qualifying disabled veteran who acquires the homestead during the year may apply for credit for the portion of the
year during which the veteran owns the homestead.
Property Number: Legal Description
Property Owner:
Property Address:
Taxable valuation of xtures
Is this property the applicant’s homestead? Yes No buildings, and improvements: $ ___________________
Enter the percentage of the veteran’s disability compensation rating for service-connected disabilities as certi ed by the Department of
Veterans’ Affairs for the purpose of applying for a property tax credit. ________%
The applicant is a: Disabled veteran Unremarried surviving spouse of a disabled veteran
Unremarried spouse receiving DVA dependency and indemnity compensation
(100 percent exemption)
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 revokable trust
C. Is held in joint tenancy with one other than spouse
Credit Claimed Pursuant to North Dakota Century Code Section 57-02-08.8
Instructions
Provide a copy of the DD Form 214 showing veteran’s honorable discharge from active military service if claiming exemption for rst time.
(This document is con dential.)
Provide a certi cate from the Department of Veterans’ Affairs certifying to the percentage of service-connected disability when claiming
exemption for the rst time, or if the veteran receives a change in the percentage of certi ed rated service-connected disability. (This
document is con dential.)
I make application for real property tax credit for the year ________ on the property described above and, in compliance with North Dakota
Century Code § 57-02-14.1, certify the information is accurate to the best of my knowledge and belief.
Note: N.D.C.C. § 12.1-11-02 provides that making a false statement in a governmental matter is punishable as a Class A misdemeanor.
Application is: Approved Disapproved ______________________________________________________
Applicant Date
Percentage approved _____________ %
______________________________________________________
x Eligible Taxable value $ _______________ Assessor or Director of Tax Equalization Date
Valuation exempted $ _______________
24770 (Rev. 6/13)
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 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 rst six thousand seven hundred fty dollars of taxable valuation of the 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 certi 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 fty dollars of taxable valuation of the 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 xtures, buildings, and improvements of the homestead, to a maximum amount calculated by multiplying six
thousand seven hundred 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 certi ed disability percentage.
3. A disabled veteran or unremarried surviving spouse claiming a credit under this section for the rst time shall le with the county
auditor an af davit showing the facts herein required, a description of the property, and a certi cate from the United States department
of veterans affairs, or its successor, certifying to the amount of the disability. The af davit and certi cate must be open for public
inspection. (Note: These documents are con 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 of 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 quali 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 qual 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.