Residential Property Tax Relief
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Who qualifies for the residential property tax relief?
To qualify for this credit, you must meet the following conditions:
- Your primary home is located in North Dakota; and
- You own residential property located in North Dakota.
Will I be getting a check from the State or from the County for my residential property tax relief?
You will not get a check from the State or the County. Instead, you will be allowed a credit on your State income tax return, which will reduce your income tax liability. A smaller income tax liability may mean a larger refund for you. Also, if your credit is more than your income tax liability in the first year, you may either:
- Claim the unused credit on your following year’s tax return, or
- Request to receive a property tax relief certificate for the amount of the unused credit, which you can redeem at your county treasurer’s office.
I own my home but I don’t file state income tax. Am I eligible for residential property tax relief?
Yes. If you don’t have to file an income tax return because your income is below the amount that requires you to file, you are eligible for residential property tax relief if:
- Your primary home is located in North Dakota; and
- You own residential property located in North Dakota.
By filing a special new form, called Form ND-3, you can obtain your property tax relief in the form of a property tax relief certificate. You can redeem this certificate at your county treasurer’s office. The amount of the relief is equal to the residential property tax credit (as described earlier in this brochure).
I rent my home and I don’t own property subject to property tax. Am I eligible for an income tax credit?
No, you are not eligible.
I rent my home and I own property that is subject to property tax. Am I eligible for an income tax credit?
Yes, if your rented home is your primary home and it is located in North Dakota. Also, the property subject to property tax must be residential or agricultural property located in North Dakota.
I own a mobile home. Are mobile home taxes eligible for the income tax credits?
Yes. The 2007 and 2008 mobile home taxes are eligible for the residential property tax credit if the mobile home is located in North Dakota and is classified as residential property.
