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
Understanding Property Taxes
The North Dakota Association of Counties offers a good explanation of property taxes on their website.
Farm Residence Exemption
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."
You may email completed forms to amahin@nd.gov or mail them to: Tax Director, PO Box 128, LaMoure, ND 58458.
Forms & Instructions
- Application for Farm Residence Property Tax Exemption
- 2025 Statement of Farm Gross Income
- 2025 Statement of Farm Gross Income Instructions
- 2024 Statement of Farm Gross Income
- 2024 Statement of Farm Gross Income Instructions
Exemption Categories
- 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.
- 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.
- 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).
- 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.
- Occupied by an individual who began farming in either of the two preceding calendar years.
- Devotes the major portion of occupant's time to farming activities.
- Occupant had no income or loss from farming activities in either of the two preceding calendar years.
- If the deceased spouse was an "Active Farmer" 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" at the time of death, the surviving spouse is eligible for exemption as long as 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.
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.
Primary Residence Credit (PRC)
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. There are no age restrictions or income limitations for this credit — only one Primary Residence Credit is available per household.
Those applying for the credit may also be eligible for the Homestead Property Tax Credit and the Disabled Veterans Property Tax Credit.
Mortgage Institutions & Title Offices
To request estimated tax information, please contact the Treasurer's office directly.
AgLand Sales
Sales information is updated at the end of every January and July of the current year.
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.
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.