ND HB1394

Landlords of residential or commercial properties with four or more separate family units must allocate property tax relief benefits to tenants who reside in the property during the taxable year the landlord receives the relief.

Payments to tenants must be made by March 1 of the following year, and tenants who vacate during the year are eligible upon submitting a written request and address for the allocation.

Each tenant's allocation must equal the percentage of total property tax relief that corresponds to their share of total rent paid by all tenants during the taxable year.

Small claims court actions to enforce a tenant's right to the property tax relief allocation cannot be removed to higher courts.

Landlords must provide a copy of this section to each tenant at lease signing or by November 30, 2011, whichever is later.