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

  • 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 N.D.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: 1) began occupancy and operation of a farm in either of the two preceding calendar years; 2) normally devotes the major portion of time to farming activities and; 3) 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 and Statement of Farm Gross Income needed to apply for this exemption are located in the County Tax Director's office or online. (The Statement of Farm Gross Income ONLY applies to Active Farmers.)

Applications for this exemption are due Feb 1st of the year that you are applying.


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.