Homeowners, landowners, and commercial property owners still have time to claim the Property Tax Relief Income Tax Credit, even if they already filed their North Dakota income tax return but missed claiming the credit.

The Property Tax Relief Income Tax Credit is the result of a law passed by the 2007 Legislature. The relief is available to North Dakota homeowners, landowners and commercial property owners. Taxpayers claim the credit directly on their North Dakota individual income tax return.

Taxpayers whose income is below the amount that requires them to file a North Dakota income tax return may claim the credit by filing Form ND-3. Taxpayers who file Form ND-3 receive a property tax relief certificate that they redeem with the county treasurer.

According to Tax Commissioner Corey Fong, it's not too late for property owners who have already filed a North Dakota tax income return (Forms ND-1 or Form ND-2) but may have forgotten to claim the credit. Those taxpayers can file a Schedule PT with the Tax Department.

The property tax relief offers North Dakota property owners an income tax credit equal to 10 percent of the property taxes they paid. The maximum credit allowed is $500 per return (or $1,000 per return, if married filing jointly). So far, the Tax Department has approved nearly 160,000 credits for about $39 million in property tax relief.

Information about the Property Tax Relief Income Tax Credit is available on the Tax Department Web site at www.nd.gov/tax. Or contact the Tax Department by e-mail at propertytaxrelief@;nd.gov or call the property tax relief hotline at 877-328-2760 or 328-2760.