Updated January 2026
North Dakota Veteran Benefits 2026
North Dakota offers several benefits for veterans and military retirees. Here is a summary of the key tax and property benefits available in ND for 2026.
North Dakota Highlights
- Full military retirement pay tax exemption
- Property tax credits for disabled veterans
- Free hunting and fishing licenses for disabled veterans
- North Dakota Veterans Bonus
Income Tax Treatment
North Dakota has a state income tax.
Military Retirement Pay: North Dakota has fully exempted military retirement pay from state income tax since 2019.
Active Duty Pay: Active duty pay earned outside the state may qualify for exemption.
VA Disability Compensation: VA disability compensation is tax-free at both the federal and state level in all 50 states. North Dakota does not tax VA disability payments.
Property Tax Exemption for Disabled Veterans in North Dakota
Type: Income-tax credit (refund)
North Dakota gives a disabled-veteran property tax CREDIT that scales directly with the VA disability rating. Veterans rated 50% or higher (service-connected) get a credit equal to their disability-rating percentage applied to the first $9,000 of the taxable valuation of their homestead (taxable value, not market value). A veteran with an extra-schedular/individual-unemployability rating that results in a 100% rating qualifies at the 100% level. There is no income limit and no age requirement.
| VA disability rating / category | What you get |
|---|---|
| 100% (including TDIU/individual unemployability resulting in 100%) | Credit on 100% of the first $9,000 of taxable valuation of the homestead.Service-connected; owns and resides on the homestead; honorable discharge or retired. |
| 90% | Credit on $8,100 of taxable valuation.Same; credit = rating percentage x $9,000. |
| 80% | Credit on $7,200 of taxable valuation.Same. |
| 70% | Credit on $6,300 of taxable valuation.Same. |
| 60% | Credit on $5,400 of taxable valuation.Same. |
| 50% (minimum to qualify) | Credit on $4,500 of taxable valuation.Same; below 50% does not qualify. |
- Income limit: None.
- Age requirement: None.
- Surviving spouse: Eligible. On the applicant's death the surviving spouse may continue the credit; a surviving spouse receiving VA Dependency and Indemnity Compensation (DIC) is treated as eligible for the full ($9,000) credit. If two married disabled veterans live together, combined credits cannot exceed 100% / $9,000 of taxable value.
- Counts being paid at 100% via unemployability (TDIU)? Yes — being paid at the 100% rate via Individual Unemployability (TDIU) qualifies
Source: N.D.C.C. sec. 57-02-08.8 (Disabled Veteran's Property Tax Credit). and a second official source. Verified June 2026 against primary sources.
To apply, contact your county assessor's office or the North Dakota Department of Veterans Affairs. You will typically need your VA disability rating letter (and often your DD‑214) and proof that the home is your primary residence.
Real estate vs. personal property: this benefit applies to real-estate (home/homestead) property tax. Personal-property taxes — such as the annual tax some states levy on vehicles — are separate and generally still apply, even at a 100% rating, unless your state specifically exempts them.
VA Healthcare in North Dakota
North Dakota has approximately 1 VA medical center along with community-based outpatient clinics (CBOCs) throughout the state. Veterans enrolled in VA healthcare can receive care at any VA facility nationwide.
To find the nearest VA facility, visit VA.gov Facility Locator.