Residential homes owned and occupied by an individual who is a paraplegic disabled veteran is eligible for an exemption up to $120,000 of the true and full value of fixtures, buildings, and improvements. Land is taxable. Any surviving spouse will continue to receive this exemption if the applicant is deceased.

Disabled Veteran Tax Credit Requirements:

(See ND State Century Code (PDF) 57-02-08(20) and 57-55-10(1) for complete requirements)

• The exemption includes veterans who have been awarded specially adapted housing by the Veterans Administration.
• The exemption is available to the surviving spouse of the veteran.
• Income is not considered in determining eligibility for the exemption.
• The paraplegic disability does not have to be service connected.
• Proof of total disability must be established with a certificate from a licensed physician approved by the city governing body where you reside.

Guideline available at ND Tax Department website (PDF).

Application Form available at ND Tax Department website (PDF).

NOTE: Provide an affidavit or physician’s certificate, and a copy of the Form DD214 showing veteran’s honorable discharge from active military service and evidence from the Department of Veterans Affairs showing award of specially adapted housing when claiming exemption for this status for first time.

If you would like assistance filling out the application form or for more detailed exemption information, please contact the Assessing Division.