TRAILL COUNTY DIRECTOR OF TAXATION

PROPERTY TAX Exemptions

  • New and Expanding Business Exemptions
    • Contact the tax director's office for more information regarding this application process.
  • Disabled Veterans Property Tax Credit
    • Enacted in 2009 by the North Dakota State Legislature, the Disabled Veterans Property Tax Credit is available to veterans of the U.S. armed forces who have a disability of 50 percent or greater. If eligible, the credit may reduce the taxable value of the homestead. To qualify, veterans must meet all eligibility requirements and file an application with the county director of tax equalization, which is due by Feb. 1 of the year in which the property is assessed and for which the credit is requested.
      • ELIGIBILITY REQUIREMENTS:
        • Disabled veteran who has a service-connected disability of 50 percent or greater in the year the application was made
        • Must have been discharged under honorable conditions or be retired from the U.S. armed forces
        • Must reside on and have an interest in the property for which the credit is claimed
      • For more information on this credit, see the information provided by the State of North Dakota.
      • Applications can be found at the county tax director's office or online.
  • Homestead Property Tax Credit and Renter's Refund
    • Qualified homeowners receive a credit to reduce property taxes on their home and qualified renters receive a partial refund of their rent.
      • ELIGIBILITY REQUIREMENTS:
        • Are 65 years of age or older (unless you are permanently and totally disabled) in the year for which your application is made (or the year refund is claimed) OR a permanently and totally disabled person.
        • For more information on this credit, see the information provided by the State of North Dakota.
        • Applications can be found at the county tax director's office or online.
  • Farm Resident Exemption
    • This exemption is for residents located on 10 contiguous acres who have 50 percent or more of their income generated by the farm, and who earn $40,000 or less off farm income. This application must be filed with the county tax director by Feb. 1 of every year or the residence may become taxable.
    • Specific information is available for this exemption.
    • Applications for this exemption are located in the county tax director's office or online.
  • Two-Year Single Family New Home Exemption
    • This exemption is for newly constructed homes in the county.
    • This exemption is for $75,000 per year for two years, for a maximum of $150,000. The exemption starts the year after construction is complete.
    • The application can be found at either the county tax director's office or from the local jurisdiction's assessor.

More exemptions may be available to county residents. Contact the county tax director's office for more information.