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Assessing Division |
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Property Information |
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Welcome to the Bismarck Assessing Division
Exemptions
The Assessing division processes applications for partial and discretionary exemptions for certain properties. Listed below are descriptions of available exemptions and credits.
For more detailed exemption information, contact us at 701-355-1630. Or, you may e-mail us at bisassess@nd.gov.
(You will be able to click on the exemptions listed below and it will take you directly to the exemption explanation)
Property Tax Credit for Senior Citizens (Homestead Credit)
Property Tax Credit for Disabled Persons (Homestead Credit)
Wheelchair Exemption
Disabled Veteran Exemption
Paraplegic Veteran Exemption
Blind Exemption
Charitable Exemption
Renaissance Zone Exemption
New or Expanding Business Exemption
Commercial or Residential Remodeling Exemption
Property Tax Credit for Senior Citizens (Homestead Credit)
The Homestead Credit is available for persons 65 years of age or older on a limited income or disabled homeowners on a limited income.
Homeowner requirements (See ND State Century code for complete requirements):
- You must be 65 years of age or older (unless you are permanently and totally disabled) in the year for which the application is made.
- For a husband and wife who are living together, only one may apply for the credit. The person applying for the credit must be 65 years of age or older.
- You must reside on and have an interest in the property for which the credit is claimed.
- Your total income from all sources may not be more than $17,500 after deducting medical expenses.
- Your assets may not exceed $50,000, including the value of any assets gifted or otherwise divested within the last three years, excluding the first $100,000 value of your homestead.
- See ND State Century Code for complete requirements.
Property Tax Credit for Disabled Persons (Homestead Credit)
- The applicant must be permanently and totally disabled.
- Proof of total disability must be established with a certificate from a licensed physician approved by the city governing body where you reside.
- There is no age requirement for the disabled person's credit.
- You must reside on and have an interest in the property for which the credit is claimed.
- Your total income from all sources may not be more than $17,500 after deducting medical expenses.
- Your assets may not exceed $50,000, including the value of any assets gifted or otherwise divested within the last three years, excluding the first $100,000 value of your homestead.
- See ND State Century Code for complete requirements.
Wheelchair Exemption
Any permanently and totally disabled person who is permanently confined to use of a wheelchair is eligible for an exemption of up to $80,000 of the building value of their home for property tax. Any un-remarried spouse will continue to receive this exemption if the applicant is deceased.
Proof of disability must be established with a certificate from a licensed physician approved by the city governing body where you reside.
Disabled Veteran Exemption
- Veteran must have honorable discharge or be retired from the armed forces.
- Veterans must have service connected disability of 50% or greater.
- Exemption is available to the un-remarried surviving spouse of the veteran.
- The exemption is equal to the percentage of the disabled veteran's certified rated service connected disability, applied against the first one hundred twenty thousand dollars of the line and full valuation of the fixtures, buildings, and improvements.
- The veteran must file with the county auditor a certificate from the United States Veterans Administration indicating the amount of the disability along with a Veterans form DD214.
Paraplegic Veteran Exemption
Paraplegic disabled veterans are eligible for an exemption of up to $80,000 of the building value of their home for property tax. Any un-remarried spouse will continue to receive this exemption if the applicant is deceased.
- The exemption includes veterans who have been awarded specially adapted housing by the Veterans Administration.
- The exemption is available to the un-remarried 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.
Blind Exemption
Residential homes owned and occupied by an individual who is blind shall be exempt up to $111,100 of the building value. Homes that are owned by a spouse of a blind person shall also be exempt within the limits of this exemption as long as the blind person resides in the home.
For the purposes of this exemption, a totally blind person is defined as one who has visual acuity of not more than 20/200 in the better eye with correction, or whose vision is limited in field so that the widest diameter subtends an angle no greater than twenty degrees. Proof of disability must be verified by a licensed physician approved by the city governing body where you reside.
This exemption extends to the entire residential building as long as there are no more than two apartments or rental units leased in the building.
Charitable Exemption
Properties owned by charitable organizations and used for charitable purposes may be eligible.
The organization must be non-profit and qualify as tax exempt under section 501(c)(3) of the US Internal Revenue Code. Those qualifying for this exemption must also own, occupy, and use the property the exemption is claimed on for charitable purposes.
Applications are filed with this office annually. For first time applicants, proof of 501 (c) (3) status is required and a copy of the organization by-laws and articles of incorporation.
Renaissance Zone Exemption
You may qualify for the Renaissance Zone exemption if you make substantial improvements to your home, business or investment property in Bismarck's designated Renaissance Zone. The Renaissance Zone program will give you property and/or income tax breaks for investing in the Zone.
Properties may qualify for up to a 100 percent exemption on the building for up to five years.
Applications for Renaissance Zone exemptions are accepted and processed by the City of Bismarck Planning Department (701-222-6446). Applications for exemption must be approved prior to start of improvements.
New or Expanding Business Exemption
Any new or expanding business project may be granted a property tax exemption for up to five years.
To qualify, a project must be a new or expanded revenue producing enterprise. All buildings, structures or improvements used in the operation of the project qualify. Land does not qualify for the exemption.
A project is not eligible for an exemption if a tax exemption was received under tax increment financing or if the governing body determines the exemption fosters unfair competition or endangers existing business.
Application must be made and approved before construction of a new structure begins. If an existing structure will be occupied, application must be made and approved before the structure is occupied.
Commercial or Residential Remodeling Exemption
Residential properties at least 25 years old and all commercial properties are eligible for an exemption for up to five years for any value added due to certain remodeling projects or additions.
The exemption is limited to value added by the Assessor for completed remodeling or additions.
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