ND HB1235

Creates Chapter 57-65 of North Dakota Century Code establishing a rent refund program for eligible low-income renters based on rent paid constituting property taxes.

Defines "rent constituting property taxes" as 10 percent of gross rent actually paid in cash or the portion of rent paid in lieu of property taxes in a calendar year.

Provides refunds when rent constituting property taxes exceeds specified percentages of gross household income: 1.5% for income under $20,000; 2% for $20,000-$29,999; 2.5% for $30,000-$39,999; and 3% for $40,000-$50,000, with maximum refund of $200 per claim.

Requires claimants to file claims by June 30 following the tax year and provide proof of rent paid through certificates from property owners or affidavits, excludes nursing home and long-term facility residents receiving government assistance.

Takes effect for taxable years beginning after December 31, 2010.