Tax Equalization Information
The Tax Equalization Office is responsible for the annual true and full value tax assessment of your property within LaMoure County. The office oversees the local assessment process of the true and full value of your property. The office also contracts with local cities and townships for assessment services.
Staff Information:
Angela Mahin, Tax Director
701-883-6021
202 4th Ave NE - PO Box 128
LaMoure, ND 58458
Office Hours: Monday - Friday 8:30AM to Noon and 1:00PM to 4:30PM
Closed for Holidays
Understanding Property Taxes
The North Dakota Association of Counties offers a good explanation of property taxes on their Understanding Property Taxes page.
Farm Residence Exemption Information
North Dakota Century Code § 57-02-01(15)(b) defines:
- A farm as "a single tract or contiguous tracts of agricultural land containing a minimum of ten acres"
- A farmer "means an individual who normally devotes the major portion of time to producing products of the soil, poultry, livestock; or dairy farming in such products' unmanufactured state and has received annual gross income from farming activities which is sixty-six percent or more of annual gross income
- Form - Application for Farm Residence Property Tax Exemption
- Form - 2025 Statement of Farm Gross Income
- Instructions for 2025 - 2025 Statement of Farm Gross Income Instructions
- Form - 2024 Statement of Farm Gross Income
- Instructions for 2024 - 2024 Statement of Farm Gross Income Instructions
DEADLINES:
- You must complete the Application for Farm Residence Property Tax Exemption by February 1.
- The Statement of Farm Gross Income (if needed) is due March 31.
You must complete the form for each residence you own, even if the residence is vacant.
You may email the completed forms to amahin@nd.gov or mail them to Tax Director P.O Box 128, LaMoure, ND 58458.
CATEGORIES:
Active Farmer Category (flowchart)
- Occupant devotes the major portion of their time to farming activities
- 66% of annual gross income from farming activities of the occupant and spouse, if married.
- Must also submit a Statement of Farm Gross Income by March 31, for one of the two preceding calendar years.
Vacant Residence Category (flowchart)
- Residence was last used as a farm residence or as part of the farm plant.
- Residences last occupied by someone who was not a farmer are not eligible.
Farm Laborer Residence Category (flowchart)
- Residence is owned by the farmer and used to provide housing for farm worker(s).
- Must be someone paid a wage (farmer issues either a W-2 or 1099 to the worker).
Retired Farmer Category (flowchart)
- Individual who retired due to age or illness who owned and occupied the residence at the time of retirement.
- If you merely switched from farming to another job you are not eligible to be a retired farmer.
Beginning Farmer Category (flowchart)
- Occupied by an individual who began farming in either of the two preceding calendar years.
- Devotes the major portion of occupants time to farming activities.
- Occupant had no income or loss from farming activities in either of the two preceding calendar years.
Surviving Spouse Category (flowchart)
- If the deceased spouse was an "Active Farmer" (see Active Farmer Category) at the time of death the surviving spouse is eligible for exemption for five years following the year of death.
- If the deceased spouse was a "Retired Farmer" (see Retired Farmer Category) at the time of death the surviving spouse is eligible for exemption as long a they are living and occupy the residence.
Homestead Property Tax Credit
Homeowners who are 65 years of age or older, or who are permanently and totally disabled, may be eligible for a property tax credit. To qualify, the applicant’s annual income—after deducting medical expenses—must be $70,000 or less. This includes income from Social Security and pensions. Eligible homeowners may receive a credit based on the value of a homestead up to $200,000.
Renters may also qualify for a rent refund through this program. Please note that applications for rent refund must be submitted to the Office of the State Tax Commissioner, as they are not available at the LaMoure County Director of Equalization Office.
Homestead Property Tax Credit Information
2025 Homestead Property Tax Credit Application
Disabled Veterans Property Tax Credit
Veterans of the United States Armed Forces with a disability rating of 50% or higher may be eligible for a property tax credit. To qualify, all eligibility requirements must be met, and an application must be submitted to the local assessor or tax director. The credit can be applied to a homestead valued at up to $200,000. For additional information, please refer to the attached brochure.
Disabled Veterans Property Tax Credit Information
Disabled Veterans Property Tax Credit Application
Property Tax Frequently Asked Questions from the North Dakota Office of State Tax Commissioner.
The Primary Residence Credit (PRC) was established during the 2023 Legislative Session under House Bill 1158. The credit provides all North Dakota homeowners with the option to apply for a state property tax credit through the North Dakota Office of State Tax Commissioner.
Homeowners with an approved application may receive up to a $1,600 credit against their 2026 (or for Mobile Homes their 2027) property tax obligation.
- To be eligible for the credit, you must own a home (house, mobile home, town home, duplex, or condo) in North Dakota, and reside in it as your primary residence.
- Note: Mobile home owners must register again for 2027. The registration completed between July and September 2025 applied to the 2026 tax year only.
There are No Age Restrictions or Income Limitations for this credit.
- Only one Primary Residence Credit is available per household.
- The 2026 application period for the Primary Residence Credit is open!!
**Those applying for the credit may be eligible to apply for more than one type of property tax credit, including the Homestead Property Tax Credit and the Disabled Veterans Property Tax Credit.
For Mortgage Institutions and Title Offices – to request estimated tax information, please call or email the Treasurer’s office direct at 701-883-6090 – email cworrel@nd.gov
AgLand Sales:
Sales information is updated at the end of every January and July of the current year.
Copy of 2015 LaMoure County Agland Sales.pdf
Copy of 2016 LaMoure County Agland Sales.pdf
We are providing this information under the open record laws and do not guarantee its sufficiency. This office takes no responsibility for accuracy, errors or omissions of documents.
Residential Sales:
Sales information is updated at the end of every January and July of the current year.
Copy of 2016 LaMoure County Sales - ALL - WEBSITE.pdf