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$120,000 of Building Value Exempt — and the Paraplegia Need Not Be Service Connected

North Dakota exempts up to $120,000 of the true and full value of the fixtures, buildings and improvements on the homestead of a paraplegic disabled veteran, or of a veteran awarded VA specially adapted housing. Two things make this wider than it looks: THE PARAPLEGIC DISABILITY DOES NOT HAVE TO BE SERVICE CONNECTED, and THERE IS NO INCOME TEST and no rating threshold. A physician's certificate of total disability is what evidences the paraplegia route. THE LAND REMAINS TAXABLE — the exemption is on what is built on it.

Verified August 27, 2026

What this benefit is

North Dakota exempts up to $120,000 of the true and full value of the fixtures, buildings and improvements on the homestead of a paraplegic disabled veteran, or of a veteran awarded VA specially adapted housing. Two things make this wider than it looks: THE PARAPLEGIC DISABILITY DOES NOT HAVE TO BE SERVICE CONNECTED, and THERE IS NO INCOME TEST and no rating threshold. A physician's certificate of total disability is what evidences the paraplegia route. THE LAND REMAINS TAXABLE — the exemption is on what is built on it.

What it's worth: Up to $120,000 of building and improvement value exempt

  • Up to $120,000 of the TRUE AND FULL VALUE of fixtures, buildings and improvements.
  • THE LAND REMAINS TAXABLE. The exemption is on what stands on it.
  • THE PARAPLEGIC DISABILITY DOES NOT HAVE TO BE SERVICE CONNECTED.
  • NO INCOME TEST and NO RATING THRESHOLD.
  • The paraplegia route is evidenced by a PHYSICIAN'S CERTIFICATE OF TOTAL DISABILITY.
  • A VA specially adapted housing award is an alternative route.
  • You must own and occupy the homestead in North Dakota.

Who is entitled to it

  • You are in one of the groups this reaches.
  • You meet one of the two routes.
  • You are paraplegic.
  • The VA awarded specially adapted housing.
  • This is the home you own and live in.
  • North Dakota property.

Not sure whether that describes you?

Answer a few questions about this benefit specifically — we only ask what this one actually depends on, and we stop as soon as we know.

How to claim it

Deadline: By your county's assessment deadline
  1. 1Get a physician's certificate of total disability if you are claiming on the paraplegia route.
  2. 2If the VA awarded you specially adapted housing, use that route instead — the award letter is the evidence.
  3. 3Apply to the county tax equalization director.
  4. 4Do not rule yourself out because the paraplegia is not service connected. This exemption does not ask.
  5. 5Remember the land stays taxable, so expect a reduced bill rather than none.
Form
Application to your county tax equalization director
File with
Your county tax equalization director
Documents you will need
va benefit summary letter
Annual
Claimed once a year.
Worth knowingNorth Dakota's disabled veteran credit is rating-based and is a different provision. A paraplegic veteran should check both.

Sources

This finder provides an informational match, not a government eligibility determination. The responsible agency decides your application.