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Farm Residence Exemption

The State of North Dakota allows for the exemption of a residence or other building located on agricultural land used both in a farming and in a non-farming activity, provided the primary or dominant use of it is in farming. 

The North Dakota Tax Commissioners Office has set a guideline in determining the eligibility of a farm residence to qualify for the exemption, which is linked below.

After reading the guideline, if you feel you may qualify, please use the links below and submit the application by Feb 1st of each taxable year and if you are claiming "active farmer," please fill out the Statement of Farm Gross Income by March 31st. You can use your 2018 income to determine your eligibility for the 2020 year.

Guideline - Exemption of Farm Buildings & Other Improvements

Application for Farm Residence Exemption

Farm Worksheet Instructions