Property tax statements coming soon

By LeAnn Eckroth, Senior Staff Writer

Perhaps they spread a little less cheer than the Christmas cards they accompany, but Williams County property tax statements are scheduled to be mailed out between today and Monday, according to Treasurer/Recorder Kari Evenson.

On the brighter side, tax payers will also receive detailed information about the North Dakota Property Tax Relief program in the mail.

"A brochure will be included with all 2007 Williams County property tax statements," Evenson said. "The brochure is provided by the Office of the State Tax Commissioner and includes contact information for further questions."

According to Evenson, the tax break program is an income tax credit, based on the property taxes paid.

"On your 2007 income tax return, you need to report your 2006 consolidated tax paid for real estate taxes (or 2007 mobile home), she said. "You will not get a check from the state or the county. Instead, you will be allowed a credit on your state income tax return, which will reduce your income tax liability."

She advises that if you own property that is subject to property tax but you don't have to file state income tax, you should file a special new form called Form ND-3 so you can obtain your property tax relief in the form of a property tax relief certificate. This certificate can be redeemed at your county treasurer's office.

Under the North Dakota Property Tax Relief Program, reduction credits will be implemented as follows:

  • RESIDENTIAL: 10 percent of the residential property taxes shown on your 2006 real estate tax statement (or 2007 mobile home tax statement). The amount of credit is based on the consolidated property tax paid before any discount. Special assessments are not included when calculating the credit. The maximum credit allowed, based on your filing status is:

    1. $500. If single, head of household, qualifying widow(er), or married filing separately; or

    2. $1,000.. If you are married filing jointly.

  • AGRICULTURAL: The agricultural property tax credit is calculated in the same way as the residential property tax credit, except that it is based on your agricultural property located in North Dakota. The combined amount of the residential & agricultural property credit may not exceed $500 per return (or $1,000 per return, if married filing jointly.)

  • COMMERCIAL: The commercial property tax credit is calculated in the same way as the residential property tax credit, except that it is based on your commercial property located in North Dakota. The maximum credit allowed is $500 per return (or $1,000 per return, if married filing jointly). This credit is allowed in addition to the residential and agricultural property tax credit.

    Paying Taxes

    Taxpayers may come to the Williams County Courthouse and pay in person from 8 a.m. to 5 p.m. Monday through Friday. Payments may be mailed to the Williams County Treasurer at PO Box 2047, Williston, ND 58802-2047. Payments may also be made through the County's website at www.williamsnd.com. Taxpayers may pay directly from their bank account through the website. Taxpayers who wish to pay by credit card must use Official Payments to process their payment. There is a link on Williams County's website to the Official Payment's website or they can call 1-800-2PAY-TAX (1-800-272-9829). A convenience fee applies to all credit card payments. Williams County's Jurisdiction Code for Official Payments is 4409.

    According to Evenson, a 10-year history of your property tax statements is available on her department's website at www.williams.nd.com under "Property Taxes" and "Property Tax Inquiry".

    Payment of taxes and discounts

    All real estate taxes (residential, commercial and agricultural) are technically due Jan. 1. However, taxpayers have until Feb. 15 to pay the current year in full and receive a discount for early payment.

    All payments must be applied to the oldest tax owing.

    The discount is 5 percent on the consolidated tax only and is calculated for the taxpayer on their tax statement. If the taxpayer chooses to give up the discount and pay in halves, the first half is due on or before March 1 and the second half is due on or before Oct. 15.

    Evenson said current year mobile home taxes may be paid in full by Feb. 15 and receive the discount. If the taxpayer chooses to give up the discount and pay in halves, the first half is due on or before Feb. 28 and the second half is due on or before June 30.

    She added that mobile home taxes will be mailed out in December and January and are separate from real estate taxes. All mobile home owners must apply for a mobile home tax permit at the office of the county director of tax equalization in the county in which the mobile home is located within 10 days after a mobile home is acquired, moved or first brought into this state.

    Evenson notes that the treasurer’s office is now required to list a three-year history of taxing a property on incoming tax statements.

    "The 2007 Legislature added to NDCC 57-20-07.1 requiring the real estate tax statements to include, or be accompanied by a separate sheet, with three columns showing, for the taxable year to which the tax statement applies and the two immediately preceding taxable years, the property tax levy in dollars against the parcel by the county and school district and any city or township that levied taxes against the parcel," she explained.

    According to Evenson, taxpayers may find the reverse side of their 2007 statement helpful when filing their North Dakota income tax. The 2006 amounts are the ones that should be used when filing the 2007 North Dakota income tax.

    For questions on property taxes please call the Williams County Treasurer’s office at 577-4530. For questions on Property Tax Relief please call the Office of the State Tax Commissioner at 877-328-0599.

    Evenson stressed it is important to check your tax statements to be sure that you received taxes for all properties that you own.

    Call the Treasurer’s office immediately if you are missing any tax statements or if you received any statements for property that you do not own. Include your payment stub(s) located at the end of each statement to ensure proper credit. Keep the rest of your statement as you will need it when filing your North Dakota income tax.

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