New or expanding
business projects may be granted an exemption for up to five years, in addition
to extensions. Please contact your
local assessor or the Nelson County Director of Equalization office for
additional information, as the rules are somewhat complex. You can also visit the State Tax
Commissioner web site at: http://www.nd.gov/tax
Certain new
single-family residences may be exempt up to $75,000 in value for two years 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 for
residences located in a township.
Homes owned and
occupied by persons who are blind or have certain disabilities may be eligible
for exemption.
Generally 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
exemption.
Farm structures are
generally exempt. Farm residences
occupied by bona fide 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
Nelson County Director of Equalization for additional information and
application forms. Additional
information is available at the web site for the State Tax Commissioner at
http://www.nd.gov/tax