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600 E. Boulevard Ave.
  Bismarck, ND 58505-0599
  701.328.7088 phone
  701.328.3700 fax
  877.328.7088 toll-free
FOR IMMEDIATE RELEASE Contact: Beth Boustead, Public Information Specialist, 701.328.3039
Wednesday, July 10, 2013

Tax Department Announces Refund Program for 2011 River Flooding

BISMARCK, N.D. Tax Commissioner Cory Fong today announced that homeowners whose primary residence was affected by the 2011 river flooding might be eligible for a refund of state sales tax paid for certain purchases.

"The Flood Refund program is one way that the state can provide some relief to homeowners whose primary residence was damaged or destroyed by 2011 river flooding," said Fong. "We want to get the word out about this program so that every eligible property owner is aware of the program and has an opportunity to file for the refund."

"The flood of 2011 greatly impacted Minot residents as well as Bismarck and other areas, so it is appropriate that this press conference be held here, at Minot State University," said Senator Karen Krebsbach. "A committee of six from MSU developed the idea after researching legislation from other states that had similar experience with flooding. Much of what was introduced and was enacted is patterned after the Tennessee legislation, but tailored for the needs of North Dakota."

The program applies to property for which the homeowner received disaster assistance from the Federal Emergency Management Agency (FEMA) as a result of 2011 river flooding. This includes property that sustained damage by river flooding or because of an abnormally high water table in an area.

"I am pleased the Legislature approved this very helpful program to assist the flood victims of our state, and express my appreciation to the Tax Department for their assistance in the crafting of the bill and its implementation," said Representative Andy Maragos.

The 2013 Legislature passed House Bill 1459, creating the one-time sales tax refund program. This bill was co-sponsored by Representatives Andy Maragos, Larry Bellew, Roger Brabandt, Bob Frantsvog, Matt Klein, and Dan Ruby; and Senators Randy Burckhard, David Hogue, Karen Krebsbach, and Oley Larsen.

The refund program allows homeowners, who meet certain criteria, to receive a refund of sales tax for certain purchases made between June 10, 2011 through December 31, 2013. The program is available to homeowners' for their primary residences. Rental property that received damage is not eligible for the sales tax refund. Qualifying purchases include those made to replace and repair eligible property damaged by the 2011 flooding.

State sales tax refunds on the purchase price of each item are limited to the first $3,200 of qualifying major appliances and residential furniture. Purchases for building supplies for residential property are limited to $500 per item. The refund is limited to one claim per primary household with a maximum of $2,500. Refund requests must be submitted to the Tax Department no later than December 31, 2013.

"This is a one-time opportunity and we are trying to get the word out about this program," said Fong. "Any homeowner who thinks they might be eligible for the refund should file the application and the required documentation with the Tax Department by December 31, 2013."

Joining Fong were Senator Krebsbach and Representatives Maragos, Bellew, Brabandt, Frantsvog, and Klein.

For more information about the sales tax refund or to access the application and instructions, visit the Tax Department web site at www.nd.gov/tax/salesanduse/pubs or call the Sales Tax Compliance Section, at 701.328.1246.

Taxpayers can stay up-to-date on North Dakota tax-related matters by visiting the Tax Department's web site at www.nd.gov/tax or connecting with the Tax Department on Facebook and YouTube.

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