Farm Residence Exemption

Farm Residence Exemption Information

 

DEFINITIONS:

 

North Dakota Century Code § 57-02-01(15)(b) defines:

  • A farm as "a single tract or contiguous tracts of agricultural land containing a minimum of ten acres"
  • A farmer "means an individual who normally devotes the major portion of time to producing products of the soil, poultry, livestock; or dairy farming in such products' unmanufactured state and has received annual gross income from farming activities which is sixty-six percent or more of annual gross income

 

FORMS:

 

 

 

DEADLINES:

  • You must complete the Application for Farm Residence Property Tax Exemption by February 1.
  • The Statement of Farm Gross Income (if needed) is due March 31.
  • By vote of the Morton County Commission on November 9, 2023 all necessary forms must be received no later than May 31 (or if May 31 falls on a weekend the next working day). No exceptions to the May 31 deadline will be considered.

 

You must complete the form for each residence you own, even if the residence is vacant.

 

You may email the forms to mortoncountytax@mortonnd.org or mail them to Tax Director 210 2nd Ave NW, Mandan, North Dakota 58554.

 

 

CATEGORIES:

 

Active Farmer Category (flowchart)

  • Occupant devotes the major portion of their time to farming activities
  • 66% of annual gross income from farming activities of the occupant and spouse, if married.
  • Must also submit a Statement of Farm Gross Income by March 31, for one of the two preceding calendar years if there is not one already on file (call us at 701-667-3325 to verify we have one on file).

 

Vacant Residence Category (flowchart)

  • Residence was last used as a farm residence or as part of the farm plant.
  • Residences last occupied by someone who was not a farmer are not eligible.

 

Farm Laborer Residence Category (flowchart)

  • Residence is owned by the farmer and used to provide housing for farm worker(s).
  • Must be someone paid a wage (farmer issues either a W-2 or 1099 to the worker).

 

Retired Farmer Category (flowchart)

  • Individual who retired due to age or illness who owned and occupied the residence at the time of retirement.
  • If you merely switched from farming to another job you are not eligible to be a retired farmer.

 

Beginning Farmer Category (flowchart)

  • Occupied by an individual who began farming in either of the two preceding calendar years.
  • Devotes the major portion of occupants time to farming activities.
  • Occupant had no income or loss from farming activities in either of the two preceding calendar years.

 

Surviving Spouse Category (flowchart)

  • If the deceased spouse was an "Active Farmer" (see Active Farmer Category) at the time of death the surviving spouse is eligible for exemption for five years following the year of death.
  • If the deceased spouse was a "Retired Farmer" (see Retired Farmer Category) at the time of death the surviving spouse is eligible for exemption as long a they are living and occupy the residence.