The problem is that the current definition of “farmer” has made it … "The change from using net income to using gross income and the elimination of the maximum off-farm income should allow more farmers to qualify," he said. Perleberg said if the resident does not apply for the farm residence exemption, assessors will establish a value for the property and it will be included in the calculations of property tax payable in 2021. The filing deadline for the Farm Residence Property Tax Exemption form is Feb. 1. The tax exemption, which is granted to rural homeowners who meet the legal definition of a farmer, was created in response to the farm crisis of the 1980s. Lies said the standards for those types of exemptions did not change with the new law. BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF THE STATE OF NORTH DAKOTA: SECTION 1. 283 0 obj <> endobj �!�d�#WÈ3Ĉ��B�7��㋔���@s|�HHj�&C�H��3`�C�F4�N����z���I�.��"z`5�`2D�]ˤ %%EOF Farm Residence Exemption 2021 Farm Residence Exemption Information . ~��0�3:`�W.�G��g�1s3�=�������0{G3s]=}9yfV6v��ܼ̬�����ԄĤظ��������`?� o_O/W7w'g[;K+kcSC#-mu MU5E%eiY I)Q1q!a~A^>N.nF&��|O/if�p� JAMESTOWN, N.D. (NewsDakota.com) – Farmers in Stutsman County will be receiving a letter from the county in regards to the new application for the Farm Residence Property Tax Exemption. Phone Number: 1 (701) 968-4340. North Dakota Century Code, relating to property tax exemptions for farm homes. Jamestown, Dakota Central Social Services; Emergency Services; Extension Agent; Risk Manager; ... Tax Equalization/GIS. If married, the gross income form must include the spouse's income even if the couple files separate income tax returns. A residence is eligible for exemption from property tax as a farm structure under N.D.C.C. Perleberg said the application must be submitted annually while the statement of farm gross income form needs to be filled out every other year. 58401, Looking for my reflection in Grandma's old winter journals. A second five-year exemption may apply if the business uses agricultural products grown in North Dakota. Discretionary exemptions include but are not limited to: Economic expansion, new home construction, or remodeling of a property. "We won't know until this plays out how it impacts the numbers of exemptions," she said. We also administer the mobile home tax … Under a law passed in the 2019 Legislative session, to claim the farm home property tax exemption, filers must show that 66 percent of their gross income is derived from farming activities. Each residence must be examined individually to determine if it qualifies. • It is part of a farm plant. However, the 1031 exchange on the farm land only defers the tax liability until you sell the property … a. The first property tax exemption for agricultural buildings in North Dakota was enacted by passage of 1919 Senate Bill No.  Available exemptions and credits: Blind ExemptionResidential homes owned and occupied by an individual who is blind shall be exempt up to $160,000 of the building value. Reference: N.D.C.C. § 57-02-08(15)(a) if all of the following conditions apply: • It is located on agricultural lands. "A lot of farmers lost the exemption in the past if the spouse had a good job off the farm," Perleberg said. Permanently and totally disabled. Applications for discretionary exemptions are available on the North Dakota Tax Website. 534 0 obj <>stream § 57-02-08(15)(b) if it is located on a farm and is occupied or used by a farmer. Previously, a farmer and spouse had to receive 50% of their net income from farming activities and not have non-farm income greater than $40,000 in one of the last three years to qualify for a farm residence property tax exemption. Property Tax Credit Homeowner Requirements for Senior Citizens: Cando, North Dakota 58324. North Dakota farmers’ residences, which generally don’t receive city services such as road maintenance and emergency services, have historically been exempt from paying property taxes. Photos are courtesy of Rick Craig and Megan Vote of Cando, ND. Mark Watne, president of the North Dakota Farmers Union, said the organization supports the farm residence tax exemption. 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