Eligibility requirements for North Dakota’s popular farm home exemption were changed during the most recent legislative session. Applications for the exemption have been mailed out by the Assessor’s Office to Williams County residences. Here’s what to know about all the changes.
1 In the past, to qualify as an active farmer, the income limit was $40,000 for non-farm income, including a spouse’s salary. That limit has been stripped. Instead, the farmer and spouse, if married, must now have received 66 percent of their combined annual gross income from farming activities in any one year of the two preceding calendar years.
2 Only the active farmer designation has changed. The definitions for vacant farmstead, beginning farmer, retired farmer, and surviving spouse have not changed.
3 Farmers applying for the farm home exemption must also file a statement of Farm Gross Income with their application for the Farm Residence Exemption. The form is available on the North Dakota Tax Commissioner’s website, https://bit.ly/2ZpvP9Y.
4 Applications are due back to the Williams County Assessor (or the assessor’s office in which the farm is located) by Feb. 1. The Statement of Gross Income may be submitted separately, but must be filed by March 31. The exemption will be denied if the Statement of Farm Gross Income is not received on time.
5 If you did not receive an application in the mail, the forms may be obtained from the Williams County Assessor’s Office, located in the County Administration Building, 206 E. Broadway. The forms are also online at https://bit.ly/2ZjCX7u. For additional assistance, contact the Williams County Assessor’s Office, 701-577-4555.