New or expanding business projects may be granted an exemption for up to five years, in addition to extensions. Please contact your local city or township assessor or the Cass County Director or Equalization office for additional information, as the rules are somewhat complex. You can also visit the State Tax Commissioner's webiste at www.nd.gov/tax.
Certain new single family residences may be entitled to an exemption if approved by the respective city. Please check with your city assessor to see if the program is offered. The program is not currently available to residences located in a township.
Homes owned and occupied by persons who are blind or have certain disabilities may be eligible for an exemption.
General speaking, most personal property is exempt.
Certain energy systems and pollution control systems may be exempt.
Charitable, religious, and certain non-profit organization property may be entitled to an exemption.
Farm structures are generally exempt. Farm residences occupied by bona finde farmers are also exempt, subject to additional tests.
The exemptions listed above are not all inclusive. Most exemptions are listed in the NDCC 57-02-08. Please contact your local assessor or the Cass County Director of Equalization for additional information and application forms. Additional information is available at the website for the State Tax Commissioner.