Paraplegic / Specially Adapted Housing Property Tax Exemption
Property tax exemption on the homestead (fixtures, buildings, improvements) for paraplegic disabled veterans or veterans awarded VA specially adapted housing, including unremarried surviving spouses.
State BenefitNorth DakotaTax Benefits
Verified May 12, 2026 against tax.nd.gov
At a glance
- Benefit type
- Tax Benefits — North Dakota
- Who it's for
- Veterans, Survivors
- VA rating needed
- 100% or higher
- Estimated value
- Property tax exemption on a portion of homestead value (cap per NDCC 57-02-08)
- Where it applies
- North Dakota
- Last verified
- May 12, 2026
What is Paraplegic / Specially Adapted Housing Property Tax Exemption?
Paraplegic / Specially Adapted Housing Property Tax Exemption is a North Dakota tax benefits benefit for veterans, survivors. Property tax exemption on the homestead (fixtures, buildings, improvements) for paraplegic disabled veterans or veterans awarded VA specially adapted housing, including unremarried surviving spouses. Requires 100%+ VA disability rating. The listed value is Property tax exemption on a portion of homestead value (cap per NDCC 57-02-08).
Who qualifies
- Veterans
- Survivors
- Requires 100%+ VA disability rating
- North Dakota residency
Who is eligible
Eligibility
A paraplegic disabled veteran or any veteran awarded specially adapted housing by the VA, and their unremarried surviving spouses. Must be a North Dakota resident with the property as a homestead.
What Paraplegic / Specially Adapted Housing Property Tax Exemption covers
Covers
Exempts from property tax a portion of the true and full value of fixtures, buildings, and improvements of the homestead (land remains taxable). The specific valuation cap is set by NDCC 57-02-08 — verify the current dollar amount with the State Tax Commissioner or your county auditor before relying on a specific figure.
How to apply for Paraplegic / Specially Adapted Housing Property Tax Exemption
How to apply
File through the county auditor with VA documentation.
Verified information & sources
- Last verified
- May 12, 2026
- Official source
- tax.nd.gov
Compiled and fact-checked against the official source linked above. Benefit rules and dollar amounts change over time — always confirm current details at the official source before applying. A county Veterans Service Officer (VSO) is a free, accredited advocate who can review your eligibility and help you file at no cost.
How VetUnlock verifies benefitsFrequently asked questions about Paraplegic / Specially Adapted Housing Property Tax Exemption
Who qualifies for Paraplegic / Specially Adapted Housing Property Tax Exemption?
Paraplegic / Specially Adapted Housing Property Tax Exemption is for Veterans, Survivors; requires 100%+ VA disability rating; north dakota residency. See the eligibility details on this page and confirm with the official source before applying.
What VA disability rating do I need for Paraplegic / Specially Adapted Housing Property Tax Exemption?
Requires 100%+ VA disability rating.
How much is Paraplegic / Specially Adapted Housing Property Tax Exemption worth?
The listed value is Property tax exemption on a portion of homestead value (cap per NDCC 57-02-08). Amounts can change — confirm the current figure at the official source linked on this page.
How do I apply for Paraplegic / Specially Adapted Housing Property Tax Exemption?
Apply through the official source linked on this page. A county Veterans Service Officer (VSO) can review your eligibility and help you file at no cost.
Where can I verify Paraplegic / Specially Adapted Housing Property Tax Exemption?
Benefit rules and dollar amounts change, so always confirm current details at the official source linked on this page. A free, accredited county or state Veterans Service Officer (VSO) can also verify your eligibility and help you apply.
Other North Dakota Tax Benefits
- Military Retirement Pay State Income Tax ExemptionFull exemption of military retirement incomeMilitary retirement pay equal to the federally-taxable amount may be deducted from North Dakota taxable income (effective for tax years 2019+).
- Military Pay Income Tax Treatment (Active Duty / Guard / Reserve)Varies; see ND Tax Commissioner Military Service Members guidelineND residents serving on active duty, National Guard, or Reserve may be eligible for specific deductions; nonresidents stationed in ND with no other ND income generally are not required to file.
- Disabled Veteran's Property Tax CreditVaries; potentially thousands per year at 100%Property tax credit proportional to disability rating, up to $9,000 of taxable valuation (~$200,000 true and full value) of the homestead, for 50%+ disabled veterans.