Farm Resident Exemption
The term farm means a single tract or contiguous tracts of agricultural land containing a minimum of 10 acres which are normally used for farming or ranching.
The term farmer means an individual who normally devotes the major portion of the individual's time to the activities of producing unmanufactured products of the soil (except for marijuana grown under ND.C.C. ch. 19-24.1), poultry, livestock or dairy products. The farmer and spouse, if married, must have received more than 66% of their combined annual gross income from farming activities in any one year of the two preceding calendar years, whether one or both are farmers. The term also includes an individual who is a retired farmer or beginning farmer.
A retired farmer is an individual who quit farming because of illness or age and has not merely changed occupations. The local assessment officials have the responsibility to determine whether a farmer retired because of illness or age.
A beginning farmer is an individual who:
- Began occupancy and operation of a farm in either of the two preceding calendar years
- Normally devotes the major portion of time to farming activities and
- Had no farm income or loss from farming activity in either of the two preceding calendar years.
A residence occupied by the surviving spouse of a farmer who owned and occupied the residence as an active farmer at the time of death is exempt through the end of the fifth taxable year after the year of the farmer's death. A residence occupied by the surviving spouse of a farmer who owned and occupied the residence as a retired farmer at the time of death remains exempt for as long as the residence is continuously occupied by the farmer's surviving spouse.
A vacant residence last used as a farm residence will remain exempt until the status of this residence changes.
Farm laborer residence is the residence being used as part of a farm plant to provide housing for that farmer's worker(s).
Application for Farm Resident Exemption (PDF)and Statement of Farm Gross Income (CHOOSE 1 YEAR) 2024 (PDF) or 2025 (PDF) are needed to apply for this exemption are located in the links above or in the County Tax Director's office. (The Statement of Farm Gross Income only applies to active farmers.)
Applications for this exemption are due February 1st of the year that you are applying.
