Qualifications for the Daycare Tax Exemption
Qualifying portions of buildings, fixtures, and improvements used primarily to provide early childhood services or as an adult day care center may qualify for a property tax exemption.
- Early childhood services: Services must be provided by a corporation, limited liability company, or organization licensed under NDCC Chapter 50-11.1. Qualifying programs may include child care centers, group child care, preschools, and school-age child care.
- Eligible property: The exemption applies to qualifying portions of buildings, fixtures, and improvements. Land remains taxable.
- Owned or leased property: The service provider does not have to own the property.
- Residential use: Property used as a residence is not eligible.
Applying for the Exemption
For an initial application for each property, provide:
- Articles of incorporation or other applicable organizational documents.
- For early childhood services, a current license issued under NDCC Chapter 50-11.1.
- For adult day care centers, documentation describing the services provided and the property's use.
- A copy of the lease, if applicable.
- A floor plan or sketch identifying the area used to provide services, if applicable.
Contact the Assessor’s Office at 701.241.1340 for assistance with eligibility and application requirements.
Online Exemption Form General Exemptions Only