North Dakota Property Tax Clearance Record Form

Property Tax Clearance Record Form
Property Tax Clearance Record
	

PROPERTY TAX CLEARANCE RECORD

	

SFN 28202 (09-2017)

	

OFFICE OF STATE TAX COMMISSIONER

Part 1 - To Be Completed by Taxpayer
Taxpayer’s name as shown on North Dakota application form, tax return, or refund claim document
For each parcel of real property in which the taxpayer holds a 50% or more ownership interest that is located in the county, provide the
property or parcel number from the county property tax statement. In addition, if the taxpayer owns a single-member limited liability
company (SMLLC) that is disregarded for federal income tax purposes, and the SMLLC holds a 50% or more ownership interest in real
property located in the county, provide the property or parcel number for that property and the name of the SMLLC. If there are more
than three parcels that meet this condition, attach a separate statement.
	 Property or parcel number from property tax statement	

Name on property tax statement, if different from taxpayer’s name above

	____________________________________________	 ____________________________________________________________
	____________________________________________	 ____________________________________________________________
	____________________________________________	 ____________________________________________________________

Part 2 - To Be Completed by County Auditor’s or Treasurer’s Office
Name of County
I certify that the records for the above-named county show that, on the date reviewed, there is no delinquent property tax
owed on any parcel of real property identified in Part 1 of this form.
Signature of authorized person in county auditor’s or treasurer’s office	

Date

Printed name of person signing this form	

Title

Purpose of form
Use this form to satisfy the property tax
clearance record requirement under North
Dakota Century Code § 57-01-15.1.
After July 31, 2017, certain state and local
tax incentives listed under North Dakota
Century Code § 54-35-26 may not be
granted to, or claimed by, a taxpayer unless
the taxpayer has satisfied all state and local
tax obligations and tax liens of record for
taxes owed to North Dakota or a political
subdivision. The listed state tax incentives
are shown on page 2 of this form.
Property tax clearance record. Before a
listed state tax incentive may be granted or
claimed, a taxpayer must obtain a property
tax clearance record from each North
Dakota county in which the taxpayer holds
a 50 percent or more ownership interest in
real property. The property tax clearance
record(s) must be attached to the applicable
state tax form - see “Applicable state tax
form.”
If the taxpayer is a corporation or a
passthrough entity, the property tax
clearance record requirement also applies to
any officer, partner, governor, or managing
member responsible for the business’s
tax obligations if that person holds a 50
percent or more ownership interest in real

property in North Dakota. A passthrough
entity means a partnership, S corporation,
or limited liability company treated like a
partnership or S corporation.
Applicable state tax form. The required
property tax clearance record(s) for the
taxpayer and, if applicable, any responsible
officer, partner, governor, or managing
member must be attached to the applicable
state tax form filed with the Office of State
Tax Commissioner. An “applicable state tax
form” means the North Dakota application
form, tax return, or other document on
which the taxpayer applies for or claims a
listed state tax incentive.
A new property tax clearance record must
be obtained and attached to the North
Dakota tax return filed for each year the
listed state tax incentive is claimed or to
each new claim for refund.
If a taxpayer electronically files a North
Dakota tax return, the property tax
clearance record should be submitted as a
PDF attachment to the return. If a taxpayer
is not able to provide a PDF attachment,
the taxpayer must retain the property tax
clearance record and make it available upon
request.

Instructions to taxpayer
Complete Part 1 of this form. Then
mail, fax, or take the form to the county
auditor’s or treasurer’s office for the North
Dakota county from which the property tax
clearance record is required. Complete a
separate form for each county from which a
property tax clearance record is required.
If there is no property tax delinquency on
the parcel(s) listed in Part 1, the county
will complete and sign Part 2. The county
will not complete Part 2 if there is a
property tax delinquency on any listed
parcel. This form, if completed and signed
by the county, constitutes the property tax
clearance record that must be attached to
the applicable state tax form.

Instructions to county

Please review your records to see if there
is a property tax delinquency with respect
to any parcel of real property identified
in Part 1. This does not include property
tax due that the taxpayer elected to pay
in installments. If there is no property
tax delinquency on the listed parcel(s),
complete and sign Part 2. Do not
complete or sign Part 2 if there is a
property tax delinquency on any listed
parcel. Whether or not you are able to
complete this part, return the form to the
taxpayer.

Need assistance?

See page 2 for contact information.

Property Tax Clearance Record
Page 2

State Income and Sales Tax Incentives Subject to Property Tax Clearance Record Requirement
The state income and sales tax incentives subject to the property tax clearance requirement are listed below along with their statutory
references in the North Dakota Century Code.  If you have any questions about a specific incentive or the use of this form, contact our
office at the number or email address shown.  If speech or hearing impaired, call Relay ND at 1.800.366.6888.

		
Income tax incentives	

Phone
number	

Email

	 Agricultural commodity processing facility	
		 investment tax credit (Ch. 57-38.6)

701-328-1247	

[email protected]	

	 Angel fund investment tax credit	
		 (§ 57-38-01.26; effective before 7/1/2017)

701-328-1247	

[email protected]	

	 Angel investor investment tax credit	
		 (§ 57-38-01.26; effective after 6/30/2017)

701-328-1247	

[email protected]	

	

Biodiesel fuel blending tax credit (§ 57-38-01.22)	

701-328-1249	

[email protected]

	

Biodiesel fuel equipment tax credit (§ 57-38-01.23)	

701-328-1249	

[email protected]

	
	

Biodiesel fuel production facility construction or	
	 retrofit tax credit (§ 57-38-30.6)

701-328-1249	

[email protected]	

	

Internship program tax credit (§ 57-38-01.24)	

701-328-1247	

[email protected]

	 Manufacturing automation equipment tax credit	
		 (§ 57-38-01.33)

701-328-1249	

[email protected]

	 New or expanding business income exemption	
		 (Ch. 40-57.1)

701-328-1249	

[email protected]

	 Renaissance zone income exemptions and tax credits	
		 (Ch. 40-63)

701-328-1247	

[email protected]

	

Research expense tax credit (§ 57-38-30.5)	

701-328-1249	

[email protected]

	

Seed capital investment tax credit (Ch. 57-38.5)	

701-328-1247	

[email protected]

	
	

Soybean or canola crushing facility construction or	
  retrofit tax credit (§ 57-38-30.6)

701-328-1249	

[email protected]	

	

Workforce recruitment tax credit (§ 57-38-01.25)	

701-328-1247	

[email protected]

	 Manufacturing and recycling equipment exemption	
		 (§ 57-39.2-04.3)

701-328-1246	

[email protected]

	 Fertilizer or chemical processing facility construction	
		 materials exemption (§ 57-39.2-04.15)

701-328-1246	

[email protected]

	 Exemption for materials relating to carbon dioxide usage	
		 in enhanced oil or natural gas recovery (§ 57-39.2-04.14)

701-328-1246	

[email protected]

	 Qualified data center information technology equipment and	
		 computer software exemption (§ 57-39.2-04.13)

701-328-1246	

[email protected]

Sales tax incentives