(Effective after March 31, 2024, and through June 30, 2026) 1.    By June first of each year, the tax commissioner shall:

Terms Used In North Dakota Code 57-02-08.10

  • Credits: means and includes every claim and demand for money or other valuable thing, and every annuity or sum of money receivable at stated periods, due or to become due, and all claims and demands secured by deeds or mortgages, due or to become due. See North Dakota Code 57-02-01
  • Property: includes property, real and personal. See North Dakota Code 1-01-49
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49
  • year: means twelve consecutive months. See North Dakota Code 1-01-33

a.    Review the applications received under section 57-02-08.9 and determine which applicants qualify for the credit allowed under section 57-02-08.9; and

b.    Provide to each county auditor:

(1) A copy of each approved application under subdivision a which identifies a primary residence located in the county; and

(2) The sum of the credits allowed under section 57-02-08.9 in the county for the current taxable year.

2.    The county auditor shall apply the credit under section 57-02-08.9 to each primary residence identified by the tax commissioner as a qualifying primary residence on the corresponding property tax statement.

3.    By January first of each year, the county auditor shall certify to the tax commissioner the sum of the credits approved by the tax commissioner under subsection 1 which were applied toward property taxes owed on primary residences in the county for the preceding year.

4.    By June first of each year after 2024, the tax commissioner shall review a sampling of information provided by the county auditor to verify the accuracy of the application of the credit and certify to the state treasurer for payment to each county the aggregate dollar amount of credits allowed under section 57-02-08.9 in each county for the preceding year.

5.    Within fourteen days of receiving the payment from the state treasurer, but no later than June thirtieth of each year after 2024, the county treasurer shall apportion and distribute the payment to the county and to the taxing districts of the county on the same basis as property taxes for the preceding year were apportioned and distributed.

6. Supplemental certifications by the county auditor and the tax commissioner and supplemental payments by the state treasurer may be made after the dates prescribed in this section to make corrections necessary because of errors.

7.    The county auditors shall provide information requested by the tax commissioner to effectuate this section.

8.    The tax commissioner shall prescribe, design, and make available all forms necessary to effectuate this section.

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