Paraplegic / Specially Adapted Housing Property Tax Exemption
Property tax exemption on the first $120,000 of homestead value for paraplegic veterans or those with VA adapted housing.
Apply now
Apply directly through the official North Dakota agency.
About this benefit
Eligibility
A paraplegic disabled veteran or any veteran awarded specially adapted housing by the VA.
Covers
Exempt from property tax on the first $120,000 of true and full value of fixtures, buildings, and improvements of the homestead (land remains taxable). Must be a North Dakota resident with property as homestead. Unremarried surviving spouse may continue to receive the exemption.
How to apply
Filed through county auditor with VA documentation.
Verified against official source
Last checked 2026-05-06 against www.tax.nd.gov. Always confirm current rates and rules with the North Dakota state agency before applying.
Other North Dakota Tax Benefits
Military Retirement Pay State Income Tax Exemption
100% of military retirement pay may be subtracted from North Dakota taxable income.
Full exemption of military retirement income
Active Duty / Guard / Reserve Pay Income Tax Exemption
Military pay for active duty, National Guard, and Reserve members is fully exempt from ND state income tax.
Full exemption of military pay from state income tax
Disabled Veteran's Property Tax Credit
Property tax credit proportional to disability rating on the first ~$180,000 of homestead value for 50%+ disabled veterans.
Varies; potentially thousands per year at 100%
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