Ward County Tax Equalization: Disabled Veteran Tax Credit intake
Ward County takes the state disabled veteran credit application at its Tax Equalization office on the administration building’s second floor, by mail or fax; its own page still quotes an older, larger statutory ceiling.
Also called: property tax, 57-02-08.8, Tax Equalization, Noreen Wilkie, Minot, DD214, April 1, SFN 24770.
The credit is the State's, under Section 57-02-08.8, as the North Dakota entry explains: the disability percentage applied against the first nine thousand dollars of taxable valuation of the homestead. In Ward County the application goes to the Tax Equalization office, Director Noreen Wilkie, (701) 857-6430, second floor, Suite 232, 225 Third Street S.E., Minot, ND 58701, by mail to P.O. Box 5005, Minot ND 58702-5005 or by fax. Note the county's own pages disagree on the fax: the credit page gives 701-857-6436 and the department contact block 701-857-6424, so mail or in person is the safer route.
First-time documentation. The county's page: "When applying for the credit for the first time, the disabled veteran or the unremarried spouse will file a copy of their DD214 showing the veteran's honorable discharge from active military service. Provide a certificate from the Department of Veterans Affairs certifying to the percentage of service-connected disability."
The county's figure is out of date. The same page describes the credit as applying "against the first one hundred twenty thousand dollars of true and full valuation of the fixtures, buildings, and improvements of the person's homestead", which is an older text of the statute. The current section applies the percentage to the first nine thousand dollars of taxable valuation, and residential taxable valuation is four and a half percent of true and full value, so the ceiling is about a two-hundred-thousand-dollar house. The Tax Commissioner's page and form carry the current figures; the county page has not caught up.
Deadline. The county page states none. The Tax Commissioner's application, SFN 24770, says the application "must be filed with the county auditor by April 1 of the first year for which the credit is claimed", and the program page says April 1 of the year the property is assessed.
A veteran who never applied for earlier years can ask the commission, under Section 57-02-08.8(7), to cancel the unpaid taxes representing the credit for those years.
Thresholds
Thresholds for Ward County Tax Equalization: Disabled Veteran Tax Credit intake
Gate
Rule
The credit follows the state gate: 50 percent or more, or the unemployability route
Section 57-02-08.8 requires a service-connected disability of fifty percent or greater, or an extra-schedular rating to include individual unemployability paid at the one hundred percent rate. The county intake applies the state rule.
Individual unemployability qualifies on the statute
The statute names "an extra-schedular rating to include individual unemployability which results in the veteran being paid at the one hundred percent rate" as an independent route, so a veteran below fifty percent schedular paid at the total rate qualifies.
Out of date, a broken link, or something else wrong? Say what you found, and an editor checks it against the official source.
Disclaimer
VetTOC is not affiliated with the U.S. Department of Veterans Affairs or the Department of Defense. Information is for reference only and is not an eligibility determination. Verify with VA, the relevant state or territory, or an accredited VSO.