1. North Dakota Office of State Tax Commissioner
2008 Schedule PT instructions Page 1
Confidentiality waiver
If you are unsure of your property’s
Instructions for classification, contact your county Your completion and attachment of
assessor’s office. Schedule PT to your North Dakota return
Schedule PT constitutes your consent that the Office of
Leased property State Tax Commissioner may divulge to a
Property tax relief co-owner information from your Schedule PT
If you own eligible property that you lease
credits pertaining to a jointly owned parcel of
to another person, only you may claim a
property for purposes of administering the tax
credit for the property. This applies even if
credit.
your tenant (lessee) agrees as part of your
Purpose of schedule
lease agreement to pay the property taxes
Use the 2008 Schedule PT to calculate your
on the property. You are not eligible for
property tax relief income tax credits that
Section 1
these credits on any property that you lease
are available for the 2008 tax year.
from another person, even if you agree
Residential and
The income tax credit for residential to pay the property taxes for the property
and agricultural property is calculated in
agricultural property
owner.
Section 1 of Schedule PT.
income tax credit
Life estate holder
The income tax credit for commercial
If you transfer the deed to your home to
property is calculated in Section 2 of
Eligibility requirements
another person, but you keep a life estate
Schedule PT.
To qualify for the residential and
interest in the home that gives you all rights
agricultural property income tax credit, you
of ownership until your death, you are the
must meet the following requirements:
owner of the property and may claim these
General instructions credits. • You either (1) maintained a primary
residence in North Dakota for the
Eligible property taxes
Grantor-type trust entire 2007 tax year or (2) established
Both of the credits allowed for the 2008 a primary residence in North Dakota
You may claim these credits on eligible
income tax year are calculated on the during the 2007 tax year that you
property held by a trust only if (1) the
2007 real estate tax or 2008 mobile maintained until the end of that year;
trust is a “grantor-type” trust under federal
home tax. You must have your 2007 real
income tax law and (2) you are considered and
estate tax statement or your 2008 mobile
the owner of the trust property. In general, • You owned residential or agricultural
home tax statement available to complete
this applies if you are the grantor of a property located in North Dakota for
Schedule PT. If you jointly own the
trust over which you retained the power to which you were liable for the 2007 real
eligible property with one or more other
revoke the trust or to receive property or estate tax or 2008 mobile home tax.
persons, and the property tax statement is
income from the trust. See the instructions to line 2 of this
mailed to one of the other co-owners, you
Section 1 for more details.
will need to contact the other owner to
Contract for deed
obtain the necessary information from the Primary residence. A primary residence
If you sold or purchased eligible property
statement. generally means a dwelling that you own
under a contract for deed, whether or not or rent that, except for temporary absences,
you may claim these credits will depend on
Classification of property is the place where you reside most of the
the terms of the contract and who paid the time during the year. Generally, it also
The classification of your property as
property taxes on the property. constitutes your legal residence for state
residential, agricultural, or commercial is
income tax purposes. If you are a member
based on how it is classified for property
Unpaid property taxes in the U.S. armed forces, you meet this
tax purposes, as determined by the county
To be eligible for either of these credits, primary residence requirement if:
in which it is located. The classification is
the eligible property taxes must have been
not necessarily based on the location or use • You were a resident of North Dakota
paid in full before you claim the credit. If
of the property. during the 2007 tax year. This applies
you choose to pay the property taxes in regardless of where you were stationed
Example: If you own an apartment installments, you may not claim the credit during the 2007 tax year; or
building with less than four units, the on your return until the final installment is
• You were a nonresident of North
county classifies it as residential property. paid.
Dakota and you lived in a home,
However, if the apartment building has four
apartment, or on-base housing in North
or more units, the county classifies it as
Dakota that was your primary residence
commercial property, even though it may
for most of the 2007 tax year while
be located in a residential area or is used
stationed in North Dakota.
for residential purposes.

2. North Dakota Office of State Tax Commissioner
2008 Schedule PT instructions Page 2
Specific line instructions
for Section 1
Line 2
In Columns A through E, enter the
information for each parcel of eligible
residential and agricultural property. List
each parcel on a separate line. A county
will issue a separate property tax statement
for each parcel of property. You may enter
a parcel of property in Section 1, line 2,
only if all of the following apply:
• The property is classified as residential
or agricultural for property tax purposes.
• The property is located in North Dakota.
• You owned the property on the due
date of the 2007 real estate tax or 2008
mobile home tax.
discount is subtracted. Enter the total
Specific line instructions
The 2007 real estate tax became due on
consolidated tax even though you may
January 1, 2008.
for Section 2
jointly own the property with one or more
The 2008 mobile home tax became due other taxpayers. See Sample Property Tax
on January 10, 2008; however, if you Statement above.
Line 1
purchased the mobile home or moved
Column D. If you own 100% of the In Columns A through E, enter the
it into North Dakota during the 2008
parcel, enter 100%. If you own less than information for each parcel of eligible
calendar year, the mobile home tax
100%, enter your ownership share as a commercial property. List each parcel
became due on the 10th day after its
percentage. If only you and your spouse on a separate line. A county will issue a
purchase or move.
jointly own the parcel, and you are filing a separate property tax statement for each
• The 2007 real estate tax or 2008 mobile joint return with your spouse, enter 100%. parcel of property. You may enter a parcel
home tax due on the property has been
only if all of the following apply:
fully paid. For jointly owned property,
Section 2 • The property is classified as commercial
this condition is met regardless of which
for property taxes purposes.
co-owner(s) paid the tax.
Commercial property • The property is located in North Dakota.
If you need to enter more than four parcels,
income tax credit
obtain Schedule PTC and complete • You owned the property on the due
Continuation Schedule 1. date of the 2007 real estate tax or 2008
Eligibility requirements mobile home tax. The 2007 real estate
Column A. Enter the property (or parcel)
tax became due on January 1, 2008.
number from your real estate tax statement To qualify for the commercial property
The 2008 mobile home tax became due
or mobile home tax statement. income tax credit, you must meet one or
on January 10, 2008; however, if you
both of the following requirements:
In most cases, it is a multiple-digit number
purchased the mobile home or moved
identified on your statement as “property • You owned commercial property
it into North Dakota during the 2008
number” or “parcel number.” Do not enter located in North Dakota for which you
calendar year, the mobile home tax
the property’s address or legal description. were liable for the 2007 real estate
became due on the 10th day after its
See Sample Property Tax Statement above. tax or 2008 mobile home tax. See the
purchase or move.
instructions to line 1 of this Section 2 for
Column B. Using the County Number
• The 2007 real estate tax or 2008 mobile
more details.
Table on page 3, enter the number for the
home tax due on the property has been
county in which the parcel is located. • You owned an interest in a partnership,
fully paid. For jointly owned property,
S corporation, or limited liability
Column C. Enter the consolidated tax this condition is met regardless of which
company (treated like a passthrough
from your statement. This is the total co-owner(s) paid the tax.
entity) that owned commercial property
amount of the property taxes shown
If you need to enter more than three
located in North Dakota for which the
on your statement before any special
parcels, obtain Schedule PTC and complete
entity was liable for the 2007 real estate
assessments are added and before any
Continuation Schedule 2.
tax or 2008 mobile home tax. See the
instructions to line 3 of this Section 2 for
more details.

3. North Dakota Office of State Tax Commissioner
2008 Schedule PT instructions Page 3
Column D. If you own 100% of the
Column A. Enter the property (or parcel) In most cases, the passthrough entity will
number from your real estate tax statement provide you with a statement containing
parcel, enter 100%. If you own less than
or mobile home tax statement. In most the required information. However, in
100%, enter your ownership share as a
cases, it is a multiple-digit number some cases, you may have to contact the
percentage. If only you and your spouse
identified on your statement as “property entity to obtain it.
jointly own the parcel, and you are filing a
number” or “parcel number.” Do not enter joint return with your spouse, enter 100%. If you need to enter more than three
the property’s address or legal description.
entities, obtain Schedule PTC and complete
See Sample Property Tax Statement on Line 3 Continuation Schedule 3.
page 2. In columns A through E, enter the
Column A. Enter the name of the eligible
information for each partnership, S
Column B. Using the County Number
passthrough entity.
corporation, or limited liability company
Table on this page, enter the number for the
(treated like a passthrough entity) for which
county in which the parcel is located. Column B. Enter the entity’s federal
the following apply: employer identification number (FEIN).
Column C. Enter the consolidated tax
• The entity owned property classified as
from your statement. This is the total Column C. Enter the total eligible
commercial for property tax purposes.
amount of the property taxes shown property taxes on all of the entity’s North
• The property is located in North Dakota.
on your statement before any special Dakota commercial properties. This is the
assessments are added and before any consolidated tax from the entity’s 2007
• The entity was liable for the 2007 real
discount is subtracted. Enter the total real estate tax statement(s) or 2008 mobile
estate tax or 2008 mobile home tax due
consolidated tax even though you may home tax statement(s). Do not include
on the property.
jointly own the property with one or more special assessments and do not subtract any
• You owned an interest in the entity
other taxpayers. See Sample Property Tax discount.
on the date the real estate tax or
Statement on page 2. mobile home tax became due. See Column D. Enter as a percentage your
the instructions to line 1 for when the share of the property taxes as of the due
eligible property taxes became due. date of the property taxes.
Line 9
Enter the portion of the commercial
property tax credit shown on line 8 that you
are using to reduce your tax for 2008.
County Cavalier .................. 019 Grant ......................037 McLean ..................055 Ransom ..................073 Steele ......................091
Adams .................... 001
Number Dickey .................... 021 Griggs.....................039 Mercer ....................057 Renville ..................075 Stutsman.................093
Barnes .................... 003
Table Divide..................... 023 Hettinger ................041 Morton....................059 Richland .................077 Towner ...................095
Benson.................... 005
Dunn....................... 025 Kidder ....................043 Mountrail................061 Rolette ....................079 Traill .......................097
Billings ................... 007
Eddy ....................... 027 LaMoure.................045 Nelson ....................063 Sargent ...................081 Walsh......................099
Bottineau ................ 009
Emmons ................. 029 Logan .....................047 Oliver .....................065 Sheridan .................083 Ward .......................101
Bowman ................. 011
Foster...................... 031 McHenry ................049 Pembina..................067 Sioux ......................085 Wells.......................103
Burke ...................... 013
Golden Valley......... 033 McIntosh ................051 Pierce......................069 Slope ......................087 Williams .................105
Burleigh.................. 015
Grand Forks ........... 035 McKenzie ...............053 Ramsey...................071 Stark .......................089
Cass ........................ 017