Tax Equalization

Farm Residence Exemption Information

In North Dakota, there is a property tax exemption for qualifying farm residences. Each residence is examined individually to determine if it qualifies.

Eligibility:  The general requirements for a qualifying farm residence include:

  1. Devotes most of their time to farming or ranching activities;
  2. Has had net farm income that is at least 66% of the total annual income of the farmer and spouse in any 1 year of the 2 preceding calendar years, whether one or both are farmers.

Individuals who have begun occupancy and operation of a farm within the last 2 calendar years qualify as a farmer, as well as any farmer who retired due to age or illness.

A Minimum of two forms need to be completed and returned:

     1.  Application for Farm Residence Exemption (filled out by owner of the property)  <-- Click for Form

     2.  2021 or 2022 Farm and Non-Farm Income Worksheet (filled out by resident of the property) are found at the ND State Site:

2021 Statement of Farm Gross Income

2022 Statement of Farm Gross Income


ND.Gov Property Tax Exemptions