1.A disabled veteran of the United States armed forces with an armed forces
service-connected disability of fifty percent or greater or a disabled veteran who has
an extra-schedular rating to include individual unemployability which results in the
veteran being paid at the one hundred percent rate as determined by the department
of veterans' affairs, who was discharged under honorable conditions or who has been
retired from the armed forces of the United States, or the surviving spouse if the
disabled veteran is deceased, is eligible for a credit applied against the first nine
thousand dollars of taxable valuation of the homestead owned and occupied by the
disabled veteran or surviving spouse equal to the percentage of the disabled veteran's
disability compensation rating for service-conn
Free access — add to your briefcase to read the full text and ask questions with AI
1. A disabled veteran of the United States armed forces with an armed forces
service-connected disability of fifty percent or greater or a disabled veteran who has
an extra-schedular rating to include individual unemployability which results in the
veteran being paid at the one hundred percent rate as determined by the department
of veterans' affairs, who was discharged under honorable conditions or who has been
retired from the armed forces of the United States, or the surviving spouse if the
disabled veteran is deceased, is eligible for a credit applied against the first nine
thousand dollars of taxable valuation of the homestead owned and occupied by the
disabled veteran or surviving spouse equal to the percentage of the disabled veteran's
disability compensation rating for service-connected disabilities as certified by the
department of veterans' affairs for the purpose of applying for a property tax credit. A
surviving spouse who is receiving United States department of veterans affairs
dependency and indemnity compensation receives a one hundred percent credit as
described in this subsection. If the determination of disability or service-connected
death occurs subsequent to the qualifying veteran's death through application of a law
that renders a surviving spouse of a qualifying veteran eligible for United States
department of veterans affairs disability and indemnity compensation, the
determination for purposes of the credit under this subsection is presumed to precede
the veteran's death. Sufficient proof of receipt of United States department of veterans
affairs dependency and indemnity compensation includes correspondence directed to
a surviving spouse of a qualifying veteran by the United States department of veterans
affairs which indicates the surviving spouse is a survivor of the qualifying veteran and
is in receipt of United States department of veterans affairs dependency and indemnity
compensation.
2. If two disabled veterans are married to each other and living together, their combined
credits may not exceed one hundred percent of nine thousand dollars of taxable
valuation of the homestead. If a disabled veteran co-owns the homestead property
with someone other than the disabled veteran's spouse, parent, or child, the credit is
limited to that disabled veteran's interest in the homestead, calculated by multiplying
the taxable valuation of the disabled veteran's interest in the homestead property by
the applicant's certified disability percentage, not to exceed the maximum credit
amount in subsection 1.
3. A disabled veteran or surviving spouse claiming a credit under this section for the first
time shall file with the county auditor an affidavit showing the facts required under this
section, a description of the property, and a certificate from the United States
department of veterans' affairs, or its successor, certifying to the amount of the
disability. The affidavit and certificate must be open for public inspection. A person
shall thereafter furnish to the assessor or other assessment officials, when requested
to do so, any information which supports the claim for credit for any subsequent year.
4. For purposes of this section, and except as otherwise provided in this section:
a. "Child" means a child by birth, adoption, or marriage.
b. "Homestead" has the meaning provided in section 47-18-01 except that it also
applies to a person who otherwise qualifies under the provisions of this section
whether the person is the head of the family.
c. "Parent" means a birth parent, adoptive parent, or stepparent.
5. This section does not reduce the liability of a person for special assessments levied
upon property.
6. A credit under this section terminates at the end of the taxable year of the death of the
applicant.
7. The board of county commissioners may cancel the portion of unpaid taxes that
represents the credit calculated in accordance with this section for any year in which
the qualifying owner has held title to the homestead property. Cancellation of taxes for
any year before enactment of this section must be based on the law that was in effect
for that tax year.
8. Before the first of March of each year, the county auditor of each county shall certify to
the tax commissioner on forms prescribed by the tax commissioner the name and
address of each person for whom the property tax credit for homesteads of disabled
veterans was allowed for the preceding year, the amount of credit allowed, the total of
the tax mill rates of all taxing districts, exclusive of any state mill rates, that was
applied to other real estate in the taxing districts for the preceding year, and such other
information as may be prescribed by the tax commissioner.
9. On or before the first of June of each year, the tax commissioner shall audit the
certifications, make the required corrections, and certify to the state treasurer for
payment to each county the sum of the amounts computed by multiplying the credit
allowed for each homestead of a disabled veteran in the county by the total of the tax
mill rates, exclusive of any state mill rates that were applied to other real estate in the
taxing districts for the preceding year.
10. The county treasurer upon receipt of the payment from the state treasurer shall
apportion and distribute the payment without delay to the county and to the local taxing
districts of the county on the basis on which the general real estate tax for the
preceding year is apportioned and distributed.
11. On or before the first day of June of each year, the tax commissioner shall certify to
the state treasurer the amount computed by multiplying the property tax credit allowed
under this section for homesteads of disabled veterans in the state for the preceding
year by one mill for deposit in the state medical center fund.
12. Supplemental certifications by the county auditor and by the tax commissioner and
supplemental payments by the state treasurer may be made after the dates prescribed
in this section to make such corrections as may be necessary because of errors or
because of approval of an application for abatement filed by a person because the
credit provided for the homestead of a disabled veteran was not allowed in whole or in
part.