01. Convene County Board of Tax Equalization
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01. Convene County Board of Tax Equalization
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19 | Page <br />a larger facility to expand into. The exemption, depending on the scope of the project, <br />can be for 5 to 10 years. The New & Expanding Industry exemption must be applied for <br />prior to start of construction and the PILOT must be applied for prior to occupancy. The <br />eligibility for continuance is reviewed annually by the City Commission. <br />4.Renaissance Zones were created by some jurisdictions to help in the restoration of core <br />areas of their cities. This is the only exemption that collaborates with the State of North <br />Dakota allowing for income tax exemptions as well as five years of property tax <br />exemptions. It applies to both residential and commercial property projects and must <br />be applied for and granted by both the city and the state prior to start of construction. <br />5.Tax Increment Financing Districts are set up to help in the development of blighted <br />areas. The existing tax base is frozen, and the tax dollars generated by new growth in <br />the TIF is applied to special assessments. <br />6.Disability Exemptions and Credits are available for low-income senior citizens and <br />disabled persons through a variety of exemptions. According to statute, these <br />exemptions reduce the amount of tax paid by service-connected disabled veterans, low <br />income seniors /disabled persons, the blind, or wheelchair property owners. The <br />exemptions and credits range from $100,000 to $160,000 of the structure’s value. Most <br />applicants must apply annually for the credits. The State of ND refunds jurisdictions for <br />the tax payments lost to credits. <br />NON-DISCRETIONARY <br />Non-discretionary exemptions are those properties that are given exemptions by the North <br />Dakota statute. Local governmental agencies have no control over whether these exemptions <br />are granted or not. Listed below are property ownership types that are entitled to non- <br />discretionary exemptions: <br />1.Government Owned Properties such as those owned by cities, schools, park districts, <br />and state or federal government. Buildings like County Court House, the High School, <br />or the Post Office are never added to the tax rolls. These types of property do not even <br />have an application process but are simply granted an exemption due to ownership. <br />2.Religious Organization’s Properties that are used exclusively for religious purposes like <br />churches, parsonages, parking lots, or cemeteries are exempt from taxation. If a <br />religious organization were to hold a vacant lot among their assets not used in <br />conjunction with the church, that lot is taxable. Along the same lines, if a church owned <br />the apartment building next door for future expansion, the apartment building is <br />taxable. Religious organizations file an annual application for the exemption. <br />3.Charitable Property that is owned by for non-profit entities is eligible for exemptions. <br />Some examples are Sheyenne Crossing’s nursing home facility and the home for unwed
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