What years property taxes are used to calculate the income tax credits?
On the 2007 North Dakota income tax return, the income tax credits are based on: • The 2006 property taxes (on property other than a mobile home) due in the 2007 calendar year. • The 2007 mobile home taxes due in the 2007 calendar year. On the 2008 North Dakota income tax return, the income tax credits are based on: • The 2007 property taxes (on property other than a mobile home) due in the 2008 calendar year. • The 2008 mobile home taxes due in the 2008 calendar year.
