North Dakota Military and Veteran Benefits

State Taxes
Education Benefits
Employment Benefits
Unemployment Compensation
Department of Transportation (NDDOT) Benefits
Health Insurance Benefits
Parks and Recreation Benefits
Miscellaneous Benefits
North Dakota Military Resource Locator
U.S. Department of Veterans Affairs (VA) Facilities
Resources

Summary of North Dakota Military and Veterans Benefits: North Dakota offers special benefits for its military Service members and Veterans including State Educational Benefits for dependent of MIA/POWs, Tax Exemptions for the disabled and Veteran's preference in public employment. They also administer a Veterans Aid Loan Program, a Grant Program, and a Transportation Program. Eligibility for some benefits may depend on residency, military component, and Veteran disability status.

North Dakota State Benefit Highlights and Eligibility

What are my North Dakota Military and Veteran State Tax Benefits?

North Dakota Military Pay Income Taxes: If you are a full-year resident of North Dakota who is required to file a federal income tax return, you are required to file a North Dakota income tax return. As a North Dakota resident, you are subject to North Dakota income tax on all of your income regardless of its source. This applies regardless of where you may have been stationed during the year. Your income is taxable to the same extent it is taxable for federal income tax purposes.

A North Dakota resident, who is a National Guard or Reserve member mobilized under Title 10 for federal active duty, is allowed to deduct their federal active duty compensation in calculating their North Dakota taxable income. (It does not include compensation received for attending annual training, basic military training, professional military education, or active duty for which the member volunteered and did not receive mobilization orders)

Learn more about North Dakota Military Pay Income Taxes

North Dakota Income taxes on Retired Military Pay: North Dakota's individual income tax law exempts military retirement benefits from state income tax for retired military personnel and Surviving Spouses of retired military personnel of the U.S. Armed Forces, National Guard and Reserve, effective with the 2019 tax year.
Governor Burgum April 2019 Press Release, Exempting Military Retirement Benefits from State Taxes

Learn more about North Dakota Income Taxes on Retired Military Pay

North Dakota State Taxes on U.S. Department of Veterans Affairs Military Disability Retired Pay: Military Disability Retirement Pay received as a pension, annuity or similar allowance for personal injury or sickness resulting from active service in the Armed Forces should not be included in taxable income if any of the following conditions apply:

  • You were entitled to receive a disability payment before September 25, 1975;

  • You were a member of the military (active or reserves) or were under a binding written commitment to become a member on September 24, 1975;

  • You receive disability payments for a combat-related injury. This is a personal injury or sickness that:

    • Resulted directly from armed conflict,

    • Took place while you were engaged in extra-hazardous service,

    • Took place under conditions simulating, including training exercises such as maneuvers, or

    • Was caused by an instrumentality of war.

  • You would be entitled to receive disability compensation from the Department of Veterans Affairs (VA) if you filed an application for it (the exclusion under this condition equals the amount you would be entitled to from the VA).

Learn more about North Dakota State Taxes on U.S. Department of Veterans Affairs Military Disability Retired Pay

North Dakota State Taxes on U.S. Department of Veterans Affairs Disability Dependency and Indemnity Compensation: Dependency and Indemnity Compensation (DIC) is a tax-free monetary benefit paid to eligible survivors of military Service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-related injury or disease.

 Learn more about North Dakota State Taxes on U.S. Department of Veterans Affairs Disability Dependency and Indemnity Compensation

Military Survivor Benefit Plan (SBP)/ Reserve Component Survivor Benefit Plan (RCSBP)/ Retired Serviceman’s Family Protection Plan (RSFPP) North Dakota State Tax Benefits: North Dakota's individual income tax law exempts military retirement benefits from state income tax for Surviving Spouses of retired military personnel of the U.S. Armed Forces, National Guard and Reserve, effective with the 2019 tax year.
Governor Burgum April 2019 Press Release, Exempting Military Retirement Benefits from State Taxes

Learn more about Military Survivor Benefit Plan (SBP)/ Reserve Component Survivor Benefit Plan (RCSBP)/ Retired Serviceman’s Family Protection Plan (RSFPP) North Dakota State Tax Benefits

North Dakota Homestead Tax Credit for Senior Citizens and Disabled Persons: The North Dakota Homestead Property Tax Credit is a property tax credit that reduces the property taxes of eligible individuals.
Who is eligible For the North Dakota Homestead Tax Credit?

  • Individuals who are 65 years of age or older, or individuals who are permanently and totally disabled

  • And if your income is $42,000 or less per year

To apply Homeowners must file a North Dakota Homestead Credit for Senior Citizens and Disabled Persons Application with your North Dakota North Dakota Local Assessor or County Director of Tax Equalization by February 1st (or as soon thereafter as possible) in the year in which your property is assessed and for which the credit is requested. If you are permanently and totally disabled, you will need to file a North Dakota Physicians Certificate with the North Dakota State Tax Commissioner office.
North Dakota Homestead Property Tax Credit and Renter’s Refund Brochure
Property Tax Credits for North Dakota Homeowners and Renters Guideline

Learn more about the North Dakota Homestead Tax Credit for Senior Citizens and Disabled Persons

North Dakota Renter's Refund Program for Senior Citizens and Disabled Persons: The North Dakota Renter's Refund program falls under the Homestead Property Tax Credit program. It provides renters a partial refund on rent paid for living quarters or for a mobile home lot. Refunds can be up to, but not exceeding, $400.
Who is eligible for the North Dakota Renters refund Program? The Renter's Refund is available to individuals who are 65 years of age or older, or individuals who are permanently and totally disabled.

To apply renters must file a Renter's Refund Tax Application (applications available mid-January through May 31 of each year). If you are permanently and totally disabled, you will need to file a North Dakota Physicians Certificate with the North Dakota State Tax Commissioner’s office. Renters must file their application before June 1st following the year for which the refund is claimed.

Applications must be sent to:

Office of State Tax Commissioner
600 E. Boulevard Ave., Dept. 127
Bismarck, ND 58505-0599

North Dakota Homestead Property Tax Credit and Renter’s Refund Brochure
Property Tax Credits for North Dakota Homeowners and Renters Guideline

Learn more about the North Dakota Renter's Refund Program for Senior Citizens and Disabled Persons

North Dakota Disabled Veteran Property Tax Credit: Enacted in 2009 by the North Dakota State Legislature, the disabled Veterans credit is a property tax credit that is available to Veterans of the United States Armed Forces with a disability of 50% or greater. If eligible, the credit may reduce the taxable value of the homestead.
Who is eligible for North Dakota Disabled Veteran Property Tax Credit? A disabled honorably-discharged Veteran or retiree of the U.S. Armed Forces with a rating of 50% or greater, or with a rating to include individual unemployability that brings the total disability rating to 100%, is eligible for a credit applied against the first $6750 of taxable valuation ($150,000 of true value) of the fixtures, buildings and improvements of the homestead owned and occupied by the Veteran.

The unremarried Surviving Spouse of a deceased qualifying Veteran is eligible for a credit applied against the first six thousand seven hundred fifty dollars of taxable valuation equal to the deceased Veteran’s percentage of disability compensation rating as certified by the Department of Veterans Affairs. An unremarried Surviving Spouse who is receiving Department of Veterans Affairs dependency and indemnity compensation receives a 100 percent credit.

The percentage of credit allowed is equal to the percentage of the disabled Veteran’s disability compensation rating for service-connected disabilities as certified by the Department of Veterans Affairs for the purpose of applying for a property tax credit.

  • 100% disability = $6,750

  • 90% disability = $6,075

  • 80% disability = $5,400

  • 70% disability = $4,725

  • 60% disability = $4,050

  • 50% disability = $3,375

To apply, Veterans must meet all eligibility requirements and file an North Dakota Disabled Veteran Property Tax Credit Application with the North Dakota Local Assessor or County Director of Tax Equalization , which is due by February 1 of the year in which the property is assessed and for which the credit is requested.
North Dakota Property Tax Credit for Disabled Veterans Brochure
Property Tax Credit for North Dakota Disabled Veterans Guideline