Income and property tax incentives are available to taxpayers for engaging in qualifying zone projects or for investing in a renaissance fund organization set up to provide financing to projects in a North Dakota renaissance zone. A zone project generally consists of a purchase, lease, or improvement to real estate located in the zone.
A renaissance zone is a designated area within a city that is approved by the North Dakota Department of Commerce Division of Community Services. For a listing of cities with Renaissance Zones, see the City Contact List. Contact the local zone authority to find out what the city’s Renaissance Zone plan allows.
Guideline - Renaissance Zone Tax Incentives
- Establishing a Renaissance Zone: Learn more at North Dakota Department of Commerce Division of Community Services.
Renaissance Zone Forms:
- Renaissance Fund Organization Investment Reporting - to report the receipt of a qualified investment.
- Request for Renaissance Zone Certificate of Good Standing or State Tax Clearance Record - to receive a certificate of good standing to apply for an exemption or credit under the Renaissance Zone Program or one of two a property tax exemptions.
Taxpayers who have qualified for an income tax deduction or credit must complete Schedule RZ for the applicable tax year and attach it to their tax return.
- 2023 Schedule RZ
- 2023 Schedule RZ Booklet
- 2022 Schedule RZ
- 2021 Schedule RZ
- 2020 Schedule RZ
- 2019 Schedule RZ
- 2018 Schedule RZ
- 2017 Schedule RZ
- 2016 Schedule RZ
Filing Requirements:
Complete and attach Schedule RZ to the North Dakota income tax return. Information from the final zone project approval letter will be needed to complete Schedule RZ. A copy of the final zone project approval letter must be attached to Schedule RZ. If a taxpayer did not receive a copy of the letter or misplaces it, the taxpayer must contact the local zone authority to obtain one.
Century Code Reference: N.D.C.C. ch. 40-63