Title 10 — TAXATION

Terms used in this chapter mean: (1) "Disabled," persons receiving or having qualified to receive monetary payments, pursuant to Title II, X, XIV, or XVI of the Social Security Act, as amended, and in effect on January 1, 1974, for all or part of the year for which a refund is cl…

The applicant, at his election, is not required to record on his application the amount claimed by him. The reduction allowable to persons making the election shall be computed by the county auditor. Source: SL 1987, ch 86 , § 10.

Any application for a reduction shall include such documentary evidence as the county treasurer deems necessary to assure validity of the application. Source: SL 1987, ch 86 , § 11.

Any claim for a reduction shall be signed and delivered to the county auditor or his deputy in the county where the real property is located. Source: SL 1987, ch 86 , § 12.

The county treasurer shall reduce the taxes due and payable in the year next succeeding the year of application from any person eligible for a reduction under the provisions of this chapter. Source: SL 1987, ch 86 , § 13.

Any person aggrieved by the denial by the county treasurer in whole or in part of reduction claimed under this chapter, may within thirty days after receiving notice of such denial, demand and shall be entitled to a hearing, upon notice, before the county treasurer on the questio…

No person who receives a property tax refund under chapter 10-18A or a retail sales and service tax refund under chapter 10-45A or a real property tax assessment freeze under chapter 10-6A may be denied a property tax reduction under this chapter because of such refund or freeze.…

The governing board of a municipality may, by resolution, adopt the provisions of this chapter. Only taxes levied by the municipal government that has enacted a resolution adopting this chapter may be reduced pursuant to this chapter. Source: SL 1987, ch 86 , § 2.

The amount of the reduction in income allowed for taxes paid pursuant to subdivision 10-6B-1(5) shall be equal to the real property taxes paid on the principal residence of the claimant. If the residence is a single - family dwelling, then the amount of the reduction shall equal …

Any person making application under the provisions of this chapter is entitled to a reduction of the real property taxes due on his single family dwelling according to the schedule provided in §§ 10-6B-6 and 10-6B-7 , provided the following conditions are met: (1) The head of a h…

The right to file a claim under this chapter is personal to the claimant, and may not survive his death. Source: SL 1987, ch 86 , § 5.

The amount of reduction of real property taxes due for a single - member household made pursuant to this chapter shall be according to the following schedule: The reduction of real If household income is property taxes due at least: but less than shall be $ 0 $14,000 100% 14,000 …

The amount of reduction of real property taxes due for a multiple - member household made pursuant to this chapter is according to the following schedule: The reduction of real If household income is property taxes due at least: but less than shall be $ 0 18,500 100% 18,500 19,50…

Beginning on January 1, 2024, each household income value listed in the schedules in §§ 10-6B-6 and 10-6B-7 shall increase annually by the index factor. The index factor is the annual percentage change in the consumer price index for urban wage earners and clerical workers as com…

The head of household shall be eligible for a reduction computed pursuant to the schedule in § 10-6B-7 if each of the following conditions is satisfied: (1) The head of household is a widow or widower; (2) The dwelling upon which the reduction is claimed qualified for and receive…

Claims for a reduction of real property taxes under this chapter shall be made annually on or before April first upon forms prescribed by the secretary of revenue. Forms shall be made available to county treasurers who shall, upon request of a claimant, assist the claimant in com…