Towner County Tax Equalization

The property tax is an ad valorem tax, a tax based upon value. It is the primary means by which local government pays for services it provides such as police and fire protection, schools, roads, parks, courts, etc. It involves two separate processes, the assessment process and the budget process. After these processes are completed, the county auditor calculates the appropriate mill rate for each Taxing District ( Township, School, Fire, etc.) and those rates are applied to each taxable property, by multiplying the taxable value times the mill rate to determine the property tax.

PRIMARY RESIDENCE CREDIT

North Dakota residents who own a home and reside in it as their primary residence qualify for a state property tax credit. This is a state administered program with an online application process.

HOMESTEAD CREDIT

Homeowners who are 65 years of age or older or who are permanently and totally disabled may be entitled to a property tax credit. Qualifications include an annual income less medical expenses of $70,000 or less (including Social Security and pensions) and the applicant must reside on and have an interest in the property for which the credit is claimed.

DISABLED VETERAN EXEMPTION

A disabled Veteran of the United States Armed Forces with an armed forces service-connected disability of fifty percent or greater, who was discharged under honorable conditions or who has been retired from the armed forces of the United States, or the non remarried surviving spouse if the disabled veteran is deceased, is eligible for a credit applied against the first one hundred twenty thousand dollars of true and full valuation of the fixtures, buildings, and improvements of the person's homestead equal to the percentage of the disable veteran's disability compensation rating for service- connected disabilities as certified by the department of veterans affairs for the purpose of applying for a property tax exemption.

MOBILE HOMES

All mobile home owners must apply for a mobile home tax permit at the office of the county director of tax equalization in the county in which the mobile home is located within 10 days after a mobile home is acquired, moved, or first brought into this state.