Disabled Veteran of United States Armed Forces with Service Connected Disability of 50% or More
or Extra - Schedular Rating that Brings the Total Disability Rating to 100%
This application must be led with the county auditor by March 31 of the rst year for which the credit is
claimed. A person shall furnish to the assessor or other assessment ocials when requested to do so, any information
which is believed will support the claim for credit for any subsequent year. A qualifying disabled veteran who acquires the
homestead during the year may apply for credit for the portion of the year during which the veteran owns the homestead.
Property Number: Legal Description
Property Owner:
Property Address:
Taxable valuation of
Is this property the applicant’s homestead? Yes No the homestead: $ ___________________
Enter the percentage of the veteran’s disability compensation rating or unemployability rating for service-connected
disabilities as certied by the Department of Veterans Aairs for the purpose of applying for a property tax credit. ______%
The applicant is a: Disabled veteran Surviving spouse of a disabled veteran
Surviving spouse receiving DVA dependency and indemnity compensation
(100 percent credit)
Marital status: Married Single
Which of the following would best describe the type of ownership of the homestead property (check only one):
A. Is recorded in your (and spouse’s) name as owner D. Is held under a life estate in property
B. Is being purchased by you under a contract for deed E. Is held in a revocable trust
C. Is held in joint tenancy with one other than spouse
Credit Claimed Pursuant to North Dakota Century Code § 57-02-08.8
Instructions
Provide a copy of the DD Form 214 showing veteran’s honorable discharge from active military service if claiming credit for
rst time. (This document is condential.)
Provide a certicate from the Department of Veterans Aairs certifying to the percentage of service-connected disability
or unemployability rating when claiming credit for the rst time, or if the veteran receives a change in the percentage of
certied rated service-connected disability. (This document is condential.)
I make application for real property tax credit for the year ________ on the property described above and, in compliance
with North Dakota Century Code (N.D.C.C.) § 57-02-14.1, certify the information is accurate to the best of my knowledge
and belief.
Note: North Dakota Century Code § 12.1-11-02 provides that making a false statement in a governmental matter is
punishable as a Class A misdemeanor.
Application is: Approved Disapproved ________________________________________________
Applicant Date
Percentage approved _____________ %
________________________________________________
x Eligible Taxable value $_______________ Assessor or Director of Tax Equalization Date
Taxable value of credit $_______________
APPLICATION FOR DISABLED VETERANS PROPERTY TAX CREDIT
OFFICE OF STATE TAX COMMISSIONER
SFN 24770 (1-2024)
N.D.C.C. § 57-02-08.8. Property tax credit for disabled veterans
1. A disabled veteran of the United States armed forces with an armed forces service-connected disability
of 50% or greater or a disabled veteran who has an extra-schedular rating to include individual
unemployability that brings the veteran’s total disability rating to 100% as determined by the department
of veterans’ aairs, 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 rst $8,100 of taxable valuation of the person’s homestead owned and
occupied by the disabled veteran or surviving spouse equal to the percentage of the disabled veteran’s
disability compensation rating or unemployability rating for service-connected disabilities as certied by
the department of veterans’ aairs for the purpose of applying for a property tax credit. A surviving spouse
who is receiving department of veterans’ aairs dependency and indemnity compensation receives a 100%
credit as described in this subsection.
2. If two disabled veterans are married to each other and living together, their combined credits may
not exceed 100% of $8,100 of taxable valuation of the homestead. If a disabled veteran co-owns the
homestead property with someone other than the disabled veteran’s spouse, the credit is limited to that
disabled veteran’s interest in the homestead, to a maximum amount calculated by multiplying $8,100
of taxable valuation by the disabled veteran’s percentage of interest in the homestead property and
multiplying the result by the applicant’s certied disability percentage or unemployability rating.
3. A disabled veteran or surviving spouse claiming a credit under this section for the rst time shall le with
the county auditor an adavit showing the facts herein required, a description of the property, and a
certicate from the United States department of veterans aairs, or its successor, certifying to the amount
of the disability. The adavit and certicate must be open for public inspection. (Note: These documents
are condential under N.D.C.C. § 37-18-11 and may not be disclosed to the public.) A person shall
thereafter furnish to the assessor or other assessment ocials, when requested to do so, any information
which is believed will support the claim for credit for any subsequent year.
4. For purposes of this section, and except as otherwise provided in this section, “homestead” has the
meaning provided in N.D.C.C. § 47-18-01 except that it also applies to a person who otherwise qualies
under the provisions of this section whether the person is the head of the family.
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 qualying 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 eect for that tax year.
Application For Disabled Veterans Property Tax Credit
SFN 24770 (10-2023), Page 2
