Income and property tax incentives are available to taxpayers for engaging in qualifying zone projects or for investing in a renaissance fund organization set up to provide financing to projects in a North Dakota renaissance zone. A zone project generally consists of a purchase, lease, or improvement to real estate located in the zone.
A renaissance zone is a designated area within a city that is approved by the North Dakota Department of Commerce Division of Community Services. For inquiries regarding cities with Renaissance Zones, see the North Dakota Department of Commerce.
Guideline - Renaissance Zone Tax Incentives
- Establishing a Renaissance Zone: Learn more at North Dakota Department of Commerce Division of Community Services.
Renaissance Zone Forms:
- Renaissance Fund Organization Investment Reporting - to report the receipt of a qualified investment.
- Request for Renaissance Zone Certificate of Good Standing or State Tax Clearance Record - to receive a certificate of good standing to apply for an exemption or credit under the Renaissance Zone Program or one of two a property tax exemptions.
Taxpayers who have qualified for an income tax deduction or credit must complete Schedule RZ for the applicable tax year and attach it to their tax return.
2024 Schedule RZ
2024 Schedule RZ Booklet
2023 Schedule RZ
2023 Schedule RZ Booklet
2022 Schedule RZ
2021 Schedule RZ
2020 Schedule RZ
2019 Schedule RZ
2018 Schedule RZ
2017 Schedule RZ
2016 Schedule RZ
Filing Requirements:
Complete and attach Schedule RZ to the North Dakota income tax return. Information from the final zone project approval letter will be needed to complete Schedule RZ. A copy of the final zone project approval letter must be attached to Schedule RZ. If a taxpayer did not receive a copy of the letter or misplaces it, the taxpayer must contact the local zone authority to obtain one.
Century Code Reference: N.D.C.C. ch. 40-63