N.D.C.C. § 57-02-08.9 — Primary residence credit - Qualification

1. A taxpayer is entitled to a credit against the property tax due on the taxpayer's parcel
of primary residential property as provided in this section. The credit:
a. Is limited to one thousand six hundred dollars.
b. May not reduce the liability for special assessments levied upon any property.
c. May not exceed the amount of property tax due against the parcel of primary
residential property.
d. Must be applied to reduce the property tax owed on the parcel of primary
residential property after other exemptions , credits, or discounts have been
applied.
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2. Only one credit under this section may be applied against the property taxes levied
against any parcel of primary residential property. A trust may not claim a credit for
more than one parcel of primary residential property under this section. If a credit
under this section is applied against the property tax due on a parcel of primary
residential property subject to a real estate transaction, any proration of the amount of
property tax owed by a buyer or seller must be based on the amount of property tax
owed after application of the credit under this section.
3. The tax commissioner, in consultation with the county auditors, shall prescribe, design,
and make available all forms necessary to effectuate this section.