Add North Dakota Homestead Property Tax Credit and Renter's Refund

[daphnehanse11]

Summary

Add North Dakota's Homestead Property Tax Credit and Renter's Refund.

Why add this

• North Dakota has both a senior homeowner-side property tax credit and a senior renter refund.
• These appear missing from policyengine-us.
• The renter refund especially looks like a strong, relatively modelable senior renter add.

Modeling notes

• First-pass target: Renter's Refund.
• Second-pass target: Homestead Property Tax Credit.
• The renter refund is cleaner because it uses rent and income directly.
• The homeowner credit is still promising, but it works through taxable-value reduction rather than a flat refund.

Likely inputs

• age
• disability status if disability path included
• rent inputs for the renter refund
• assessed_property_value
• real_estate_taxes
• household income

Sources

• https://www.tax.nd.gov/renters-refund
• https://www.tax.nd.gov/tax-exemptions-credits/property-tax-exemptions/homestead-property-tax-credit-and-renters-refund
• https://my.aarpfoundation.org/property-taxes/taxpayer-states/north-dakota/