N.D.C.C. § 57-02-08.10 — Primary residence credit - Certification - Distribution

(Effective through
May 31, 2026)
1. By June 1, 2025, the tax commissioner shall:
a. Review a sampling of information certified by the county auditor regarding the
sum of the credits applied against real estate and mobile home taxes levied for
taxable year 2024 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 applied against real estate and mobile home taxes levied for taxable year
2024;
b. Review the applications received under section 57 -02-08.9 for credits to be
applied against real estate and mobile home taxes levied for taxable year 2025
and determine which applicants qualify for the credit allowed under section
57-02-08.9 for taxable year 2025; and
c. Provide to each county auditor:
(1) A copy of each approved application under subdivision b 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
taxable year 2025.
2. By November 1, 2025, the tax commissioner shall:
a. Review the applications received under section 57-02-08.9 for primary residences
taxed as mobile homes under chapter 57 -55 for credits to be applied against
taxes levied for taxable year 2026 and determine which applicants qualify for the
credit allowed under section 57-02-08.9 for taxable year 2026; and
b. Provide to each county auditor:
(1) A copy of each approved application under subdivision a which identifies a
primary residence taxed under chapter 57-55 located in the county; and
(2) The sum of the credits allowed under section 57 -02-08.9 for primary
residences taxed under chapter 57-55 in the county for taxable year 2026.
3. a. For taxable year 2025:
(1) The county auditor shall apply the credit under section 57 -02-08.9 to each
primary residence taxed as real estate under this title and identified by the
tax commissioner as a qualifying primary residence on the corresponding
property tax statement.
(2) The county auditor shall consider an application received under section
57-02-08.9 for a primary residence taxed as a mobile home under chapter
57-55 and identified by the tax commissioner as a qualifying primary
residence under subdivisions b and c of subsection 1 as an application for
an abatement and refund of taxes in the amount of the credit allowed. The
county auditor shall present the application for abatement and refund of
taxes to the board of county commissioners at its next regular meeting. The
county commissioners shall approve the applications filed under this
paragraph as soon as practicable and refunds must be issued without delay
according to the procedures in section 57 -23-09. The application, notice,
and hearing requirements and procedures under chapter 57-23 and sections
57-55-04.1 and 57 -55-12 do not apply to an application for abatement and
refund filed under this paragraph.
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b. For taxable year 2026, the county auditor shall apply the credit under section
57-02-08.9 to each primary residence taxed as a mobile home under chapter
57-55 and identified by the tax commissioner as a qualifying primary residence on
the corresponding mobile home tax statement.
4. By January 15, 2026, the county auditor shall certify to the tax commissioner the sum
of the credits approved by the tax commissioner under subdivisions b and c of
subsection 1 and under subsection 2 which were applied against property taxes owed
on primary residences in the county as provided in subsection 3.
5. By May 31, 2026, 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 applied against property taxes owed on primary residences in the
county as provided in subsection 3.
6. Within fourteen days of receiving the payment from the state treasurer, but no later
than June thirtieth of each year, 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 and mobile home taxes were apportioned and distributed for the
taxable year in which the taxes were levied.
7. 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.
8. The county auditors shall provide information requested by the tax commissioner to
effectuate this section.
9. The tax commissioner shall prescribe, design, and make available all forms necessary
to effectuate this section.
Primary residence credit - Certification - Distribution. (Effective after May 31, 2026)
1. The county auditor shall apply the credit under section 57 -02-08.9 to each parcel of
primary residential property on the corresponding property tax statement or mobile
home tax statement.
2. By January fifteenth of each year, the county auditor shall certify to the tax
commissioner the sum of the credits that were applied against property taxes owed on
primary residences in the county for:
a. The preceding taxable year for primary residential property taxed as real estate
under this title.
b. The current taxable year for primary residential property taxed as a mobile home
under chapter 57-55.
3. By May thirty-first of each year, the tax commissioner shall certify to the state treasurer
for payment to each county the aggregate dollar amount of credits certified by the
counties in subsection 2.
4. Within fourteen days of receiving the payment from the state treasurer, 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 and mobile home taxes
were apportioned and distributed for the taxable year in which the taxes were levied.
5. 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.
6. The county auditors shall provide information requested by the tax commissioner to
effectuate this section.
7. The tax commissioner shall prescribe, design, and make available all forms necessary
to effectuate this section.