EXEMPTIONS

The City Assessor's office processes applications for various exemptions. Listed below are descriptions of available exemptions and credits.

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 and for disabled homeowners on a limited income.

Homeowner requirements: (See ND State Century code for complete requirements):

  1. You must be 65 years of age or older (unless you are permanently and totally disabled) in the year for which your application is made.
  2. For a husband and wife who are living together, only one may apply for the credit. Only the spouse applying for the credit need be 65 years of age or older.
  3. You must reside on and have an interest in the property for which the credit is claimed.
  4. Your income, plus the income of your spouse and dependents, may not exceed $26,000 after medical expenses are deducted.
  5. Prior year income is used for the current year application
  6. Your assets may not exceed $75,000, including the value of any assets gifted or otherwise divested within the last three years, excluding the first $100,000 value of your homestead.

Property Tax Credit for Disabled Persons (Homestead Credit)

  1. The applicant must be permanently and totally disabled.
  2. Proof of total disability must be established with a certificate from a licensed physician approved by the city governing board where you reside.
  3. There is no age requirement for disabled person's credit.
  4. You must reside on and have an interest in the property for which the credit is claimed.
  5. Your income, plus the income of your spouse and dependents, may not exceed $26,000 after medical expenses are deducted.
  6. Prior year income is used for the current year application.
  7. Your assets may not exceed $75,000, including the value of any assets gifted or or otherwise divested within the last three years, excluding the first $100,000 value of your homestead.

Wheelchair Exemption

Any permanently and totally disabled person who is permanently confined to use of a wheelchair is eligible for an exemption up to $150,000 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

  1. Veteran must have been discharged under honorable conditions or retired.
  2. Veteran must have a service connected disability of 50% or greater.
  3. Exemption is available to the un-remarried surviving spouse of the veteran.
  4. The percentage of certified rated service-connected disability is applied as an exemption to the first $120,000 of true and full value of buildings and improvements to the land
  5. The maximum benefit may not exceed $5,400 taxable value because a homestead is limited to $120,000 market value.
  6. The veteran must file 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 up to $120,000 of the building of their home for property tax. Any un-remarried spouse will continue to receive this exemption if the applicant is deceased.

  1. The exemption includes veterans who have been awarded specially adapted housing by the Veterans' Administration.
  2. The exemption is available to the un-remarried surviving spouse of the veteran.
  3. The maximum benefit may not exceed 5,400 taxable value, because a homestead is limited to $120,000.
  4. Income is not considered in determining eligibility for the exemption.
  5. The paraplegic disability does not have to be service connected.
  6. Proof of disability must be established with a certificate from a licensed physician approved by the governing board where you reside.

Blind Exemption

Residential homes owned by the spouse of a blind person, or jointly owned by a blind person and spouse, are exempt as long as the blind person resides in the home.

  1. For the purposes of this exemption, a totally blind person is defined as one who is totally blind, 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.
  2. Proof of disability must be established with a certificate from a licensed physician approved by the city governing board where you reside.

New and Expanding Business Exemption

To qualify for a new and expending business exemption, the applicant must comply with all requirements and provisions for said exemption in NDCC 40-57.1. The City of Dickinson Resolution No. 20-2004 establishes conditions and limitations of property tax exemption for improvements to commercial and residential buildings which will be considered when determining the eligibility of a project.

Commercial or Residential Remodeling Exemption

  1. Residential properties must be at least 25 years old and improvements must increase the market value of the existing building at least 20%. If the remodel qualifies, an exemption may be granted for up to two years.
  2. Commercial property improvements must increase the market value of the existing building at least 20%. If the remodel qualifies, an exemption may be granted for up to two years.

New Residential Construction Exemption

Up to $150,000 of the true and full value of all new single family residential property, new condominiums and townhouse residential property, exclusive of the land on which it is situated, shall be exempt from taxation for the two taxable years subsequent to the taxable year in which construction is begun if the following conditions are met:

  1. Special assessments and taxes on the property upon which the residence is situated are not delinquent.
  2. The first owner after the builder resides on the property, or the builder still owns the property.
  3. The exemption should be applied for prior to the time construction is commenced.

Charitable Exemption

  1. Properties owned by charitable organizations and used for charitable purposes may be eligible.
  2. The organization must be non-profit and recognized as tax exempt under Section 501(c)(3) of the US Internal Revenue Code. The property must be owned, occupied, and used for the charitable purpose specified.
  3. First time applicants must file with our office, proof of 501(c)(3) status and a copy of the organization's by-laws and articles of incorporation. Applications are filed annually.

Renaissance Zone Exemption

You may qualify for the Renaissance Zone exemption if you make improvements to your residential or commercial property in Dickinson's designated Renaissance Zone. The Renaissance Zone program will give you property and/or income breaks for investing in the zone.

Applications must be approved prior to start of improvements and may qualify for partial or full exemption on the basis of each individual project proposal. The City Commission has the final approval on all zone exemptions.