# North Dakota HB 1176: AN ACT to create and enact two new sections to chapter 54-27, a new section to chapter 57-02, and a new section to chapter 57-15 of the North Dakota Century Code, relating to a legacy earnings fund, a legacy property tax relief fund, a primary residence certification, and a limitation on property tax levies without voter approval; to amend and reenact section 6-09.4-10.1, subsection 1 of section 21-10-06, sections 40-40-06, 54-27-19.3, and 57-02-01, subdivision b of subsection 2 of section 57-02-08.1, section 57-02-08.8, section 57-02-08.9 as amended by section 1 of Senate Bill No. 2201, as approved by the sixty-ninth legislative assembly, sections 57-02-08.10, 57-02-27, 57-02-27.1, 57-02-53, 57-09-04, 57-11-03, 57-12-06, 57-15-02.2, 57-15-14.2, and 57-20-07.1 of the North Dakota Century Code, relating to funds invested by the state investment board, property tax definitions, the renters refund, the property tax credit for disabled veterans, the primary residence credit, property classifications, assessment and budget hearing notices to property owners, school district levies, and the property tax statement; to repeal sections 21-10-12 and 21-10-13 of the North Dakota Century Code, relating to legacy fund definitions and the legacy earnings fund; to provide for a legislative management study; to provide for a legislative management report; to provide an appropriation; to provide an exemption; to provide an effective date; to provide an expiration date; and to declare an emergency. North Dakota HB 1176, AN ACT to create and enact two new sections to chapter 54-27, a new section to chapter 57-02, and a new section to chapter 57-15 of the North Dakota Century Code, relating to a legacy earnings fund, a legacy property tax relief fund, a primary residence certification, and a limitation on property tax levies without voter approval; to amend and reenact section 6-09.4-10.1, subsection 1 of section 21-10-06, sections 40-40-06, 54-27-19.3, and 57-02-01, subdivision b of subsection 2 of section 57-02-08.1, section 57-02-08.8, section 57-02-08.9 as amended by section 1 of Senate Bill No. 2201, as approved by the sixty-ninth legislative assembly, sections 57-02-08.10, 57-02-27, 57-02-27.1, 57-02-53, 57-09-04, 57-11-03, 57-12-06, 57-15-02.2, 57-15-14.2, and 57-20-07.1 of the North Dakota Century Code, relating to funds invested by the state investment board, property tax definitions, the renters refund, the property tax credit for disabled veterans, the primary residence credit, property classifications, assessment and budget hearing notices to property owners, school district levies, and the property tax statement; to repeal sections 21-10-12 and 21-10-13 of the North Dakota Century Code, relating to legacy fund definitions and the legacy earnings fund; to provide for a legislative management study; to provide for a legislative management report; to provide an appropriation; to provide an exemption; to provide an effective date; to provide an expiration date; and to declare an emergency., is a 2025 Regular Session House bill sponsored by Mike Nathe (Republican); status signed, last action 2025-06-11 (Filed with Secretary Of State 05/05); PRIA reads it as touching household money (as of 2026-10-18). - Canonical: https://policyrisk.com/state-bill/ND-HB1176-202501 - As of: 2026-10-18 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: North Dakota HB 1176 - State: North Dakota - Session: 2025 Regular Session - Title: AN ACT to create and enact two new sections to chapter 54-27, a new section to chapter 57-02, and a new section to chapter 57-15 of the North Dakota Century Code, relating to a legacy earnings fund, a legacy property tax relief fund, a primary residence certification, and a limitation on property tax levies without voter approval; to amend and reenact section 6-09.4-10.1, subsection 1 of section 21-10-06, sections 40-40-06, 54-27-19.3, and 57-02-01, subdivision b of subsection 2 of section 57-02-08.1, section 57-02-08.8, section 57-02-08.9 as amended by section 1 of Senate Bill No. 2201, as approved by the sixty-ninth legislative assembly, sections 57-02-08.10, 57-02-27, 57-02-27.1, 57-02-53, 57-09-04, 57-11-03, 57-12-06, 57-15-02.2, 57-15-14.2, and 57-20-07.1 of the North Dakota Century Code, relating to funds invested by the state investment board, property tax definitions, the renters refund, the property tax credit for disabled veterans, the primary residence credit, property classifications, assessment and budget hearing notices to property owners, school district levies, and the property tax statement; to repeal sections 21-10-12 and 21-10-13 of the North Dakota Century Code, relating to legacy fund definitions and the legacy earnings fund; to provide for a legislative management study; to provide for a legislative management report; to provide an appropriation; to provide an exemption; to provide an effective date; to provide an expiration date; and to declare an emergency. - Status: signed - Chamber: House - Introduced: 2025-01-07 - Last action: 2025-06-11, Filed with Secretary Of State 05/05 - Sponsor: Mike Nathe (Republican) - Cosponsors: 11 - Touches household money: yes - Roll calls: 4 (260 yes, 14 no in all) - Economic provisions PRIA read: 11 ## Summary No summary available. ## Bill overview: provisions PRIA read - Homeowners get up to $1,600 off: benefit, high. Starting with 2025 taxes, eligible homeowners get a primary residence credit of up to $1,600 after other exemptions and credits. It cannot exceed tax owed or cover special assessments; only one credit applies per parcel, and trusts cannot claim multiple parcels. Applications for 2025 were due April… - Disabled veterans get larger home tax credits: benefit, medium. The taxable home value eligible for the disabled veteran credit rises from $8,100 to $9,000—not a $9,000 cash credit. Veterans must own and occupy the home, have an honorable discharge or military retirement, and meet the disability test. That test generally requires at least a 50% service-connecte… - Local property tax growth faces limits: benefit, medium. The law generally limits a taxing district’s property tax collections to a levy base plus a 3% allowed increase. The base is the greater of its highest levy in the prior three years or its adjusted prior-year levy. The adjusted amount accounts for newly taxable property. Qualifying unused increases… - Qualified renters get a higher refund: benefit, medium. The maximum refund for qualified renters rises from $400 to $600. The refund equals the amount by which 20% of eligible annual rent exceeds 4% of annual income, up to $600. A positive refund below $5 is paid as $5. Eligible rent excludes federal rent subsidies and charges for utilities, services, f… - Schools get help covering levy gaps: benefit, medium. From July 1, 2025, through June 30, 2027, eligible school districts can apply for state gap funding. Districts must proportionately reduce levies to meet the law’s limit, leaving their local education levy below 60 mills. Their prior-year levy must reach 60 mills unless levy limits or an unexpected… - Legacy earnings fund roads and tax relief: benefit, medium. The law creates legacy earnings and legacy property tax relief funds. Every July 1 in odd-numbered years, the state distributes 8% of the legacy fund’s five-year average balance. That average uses fiscal-year-end balances through the most recently completed even-numbered fiscal year. Debt service g… - State funds homeowner credits and disclosures: benefit, medium. The law provides up to $408.9 million from the legacy property tax relief fund for primary residence credit reimbursements. The funding covers July 1, 2025, through June 30, 2027. If costs are expected to exceed that amount, the Tax Commissioner can use unspent homestead or disabled veterans’ credi… - Homeowners see clearer property tax statements: benefit, low. Real estate tax statements must compare parcel tax amounts for the current year and two prior years. They show county, school district, city, or township taxes, including amounts from specified school levies. Statements separately show the primary residence credit and the share funded by the legacy… - Voters and cities can exceed limits: cost, low. Voters can approve property tax levies above the limit for four tax years. Most districts need majority approval at a statewide general election, starting with the next tax year. Townships use a majority vote at their annual meeting, starting that year; proposals must state percentage and dollar in… - New home classification and application rules: mixed, medium. The law separates certified primary homes from other residential property; both have taxable value equal to 9% of assessed value. Mixed residential and nonresidential properties are divided by use. Owners must file a verified application by April 1 for primary-home status: real estate covers that y… - School taxes get caps and added authority: mixed, medium. Starting with 2025 taxes, a school district’s main local education levy can rise up to 12% over prior-year dollars. It cannot exceed the amount raised by 60 mills, down from the prior 70-mill ceiling. Districts also have authority to levy up to 10 mills for educational purposes. That authority does… ## Sponsors and cosponsors - Sponsor: Mike Nathe (Republican), House - Cosponsor: Jared C. Hagert (Republican), House - Cosponsor: Craig Headland (Republican), House - Cosponsor: Mike Lefor (Republican), House - Cosponsor: Todd Porter (Republican), House - Cosponsor: Gregory Stemen (Republican), House - Cosponsor: Steve Swiontek (Republican), House - Cosponsor: Don Vigesaa (Republican), House - Cosponsor: Brad Bekkedahl (Republican), Senate - Cosponsor: David Hogue (Republican), Senate - Cosponsor: Dean Rummel (Republican), Senate - Cosponsor: Mark F. Weber (Republican), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-05-02 | Senate | Second reading, passed as amended, yeas 46 nays 0 | pass | 46 | 0 | | | 2025-05-02 | House | Second reading, passed, yeas 86 nays 4, Emergency clause carried | pass | 86 | 4 | | | 2025-04-03 | Senate | Second reading, passed as amended, yeas 47 nays 0 | pass | 47 | 0 | | | 2025-02-25 | House | Second reading, passed, yeas 81 nays 10, Emergency clause carried | pass | 81 | 10 | | ## Actions (38) - 2025-06-11: Filed with Secretary Of State 05/05 (House) - 2025-05-17: Signed by Governor 05/03 (House) - 2025-05-02: Sent to Governor (House) - 2025-05-02: Signed by Speaker (House) - 2025-05-02: Signed by President (Senate) - 2025-05-02: Emergency clause carried (Senate) - 2025-05-02: Second reading, passed as amended, yeas 46 nays 0 (Senate) - 2025-05-02: Conference committee report adopted (Senate) - 2025-05-02: Reported back from conference committee, in place of, placed on calendar (Senate) - 2025-05-02: Second reading, passed, yeas 86 nays 4, Emergency clause carried (House) - 2025-05-02: Conference committee report adopted (House) - 2025-05-02: Reported back from conference committee, in place of, placed on calendar (House) - 2025-04-17: Conference committee appointed Weber Bekkedahl Erbele (Senate) - 2025-04-15: Conference committee appointed Headland Nathe Bosch (House) - 2025-04-15: Refused to concur (House) - 2025-04-04: Returned to House (12) (House) - 2025-04-03: Emergency clause carried (Senate) - 2025-04-03: Second reading, passed as amended, yeas 47 nays 0 (Senate) - 2025-04-03: Amendment adopted, placed on calendar (Senate) - 2025-04-02: Reported back amended, do pass, amendment placed on calendar 16 0 0 (Senate) - 2025-03-27: Committee Hearing 02:00 (Senate) - 2025-03-17: Rereferred to Appropriations (Senate) - 2025-03-17: Reported back, do pass 6 0 0 (Senate) - 2025-03-17: Committee Hearing 09:00 (Senate) - 2025-03-11: Introduced, first reading, (emergency), referred Finance and Taxation Committee (Senate) - 2025-02-25: Received from House (Senate) - 2025-02-25: Second reading, passed, yeas 81 nays 10, Emergency clause carried (House) - 2025-02-25: Amendment adopted, placed on calendar (House) - 2025-02-24: Reported back amended, do pass, amendment placed on calendar 18 1 4 (House) - 2025-02-11: Rereferred to Appropriations (House) - 2025-02-11: Amendment adopted (House) - 2025-02-11: Division C adopted (House) - 2025-02-11: Division B lost (House) - 2025-02-11: Division A adopted (House) - 2025-02-11: Division of amendment (House) - 2025-02-10: Reported back amended, do pass, amendment placed on calendar 12 2 0 (House) - 2025-01-14: Committee Hearing 09:00 (House) - 2025-01-07: Introduced, first reading, (emergency), referred Finance and Taxation Committee (House) ## Bill text - Adopted by the House Finance and Taxation Committee: [PDF](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1003-01010m.pdf) - Enrollment: [PDF](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1003-07000.pdf) - FIRST ENGROSSMENT: [PDF](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1003-03000.pdf) - INTRODUCED: [PDF](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1003-01000.pdf) - Prepared by the Legislative Council staff for House Appropriations Committee: [PDF](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1003-03004m.pdf) - Prepared by the Legislative Council staff for House Chamber: [PDF](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1003-01011m.pdf) - Prepared by the Legislative Council staff for Representative Headland: [PDF](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1003-04016m.pdf) - Prepared by the Legislative Council staff for Senate Appropriations Committee: [PDF](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1003-04011m.pdf) - SECOND ENGROSSMENT: [PDF](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1003-04000.pdf) - SECOND ENGROSSMENT with Conference Committee Amendments: [PDF](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1003-06000.pdf) - SECOND ENGROSSMENT with Senate Amendments: [PDF](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1003-05000.pdf) ## Related bills - SB 2390: AN ACT to create and enact three new sections to chapter 54-40.1 of the North Dakota Century Code, relating to a rural catalyst committee, grant program, and f… (signed) - HB 1298: AN ACT to amend and reenact sections 39-06.1-06, 39-09-02, 39-09-04, and 39-09-07.1, and subsection 2 of section 40-05-06 of the North Dakota Century Code, rel… (signed) - HB 1229: AN ACT to create and enact a new subdivision to subsection 2 of section 39-06.1-06 and section 39-10-71.1 of the North Dakota Century Code, relating to statuto… (signed) - SB 2113: AN ACT to create and enact two new sections to chapter 50-06 of the North Dakota Century Code, relating to certified community behavioral health clinics and th… (signed) - SB 2147: AN ACT to create and enact a new subsection to section 15-10-38.4, a new subsection to section 15-62.4-03, a new section to chapter 15-62.4, and a new subsecti… (signed) - SB 2018: AN ACT to provide an appropriation for defraying the expenses of the department of commerce; to provide an appropriation to the attorney general; to provide an… (signed) ## Sources - [Adopted by the House Finance and Taxation Committee (PDF)](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1003-01010m.pdf) - [Enrollment (PDF)](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1003-07000.pdf) - [FIRST ENGROSSMENT (PDF)](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1003-03000.pdf) - [INTRODUCED (PDF)](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1003-01000.pdf) - [Prepared by the Legislative Council staff for House Appropriations Committee (PDF)](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1003-03004m.pdf) - [Prepared by the Legislative Council staff for House Chamber (PDF)](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1003-01011m.pdf) - [Prepared by the Legislative Council staff for Representative Headland (PDF)](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1003-04016m.pdf) - [Prepared by the Legislative Council staff for Senate Appropriations Committee (PDF)](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1003-04011m.pdf) - [SECOND ENGROSSMENT (PDF)](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1003-04000.pdf) - [SECOND ENGROSSMENT with Conference Committee Amendments (PDF)](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1003-06000.pdf) - [SECOND ENGROSSMENT with Senate Amendments (PDF)](https://ndlegis.gov/assembly/69-2025/regular/documents/25-1003-05000.pdf) ## Related - [SB 2390: AN ACT to create and enact three new sections to chapter 54-40.1 of the North D…](https://policyrisk.com/state-bill/ND-SB2390-202501) - [HB 1298: AN ACT to amend and reenact sections 39-06.1-06, 39-09-02, 39-09-04, and 39-09-…](https://policyrisk.com/state-bill/ND-HB1298-202501) - [HB 1229: AN ACT to create and enact a new subdivision to subsection 2 of section 39-06.1…](https://policyrisk.com/state-bill/ND-HB1229-202501) - [SB 2113: AN ACT to create and enact two new sections to chapter 50-06 of the North Dakot…](https://policyrisk.com/state-bill/ND-SB2113-202501) - [SB 2147: AN ACT to create and enact a new subsection to section 15-10-38.4, a new subsec…](https://policyrisk.com/state-bill/ND-SB2147-202501) - [SB 2018: AN ACT to provide an appropriation for defraying the expenses of the department…](https://policyrisk.com/state-bill/ND-SB2018-202501) - [North Dakota bills](https://policyrisk.com/states/north-dakota/bills) - [North Dakota state hub](https://policyrisk.com/states/north-dakota) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/ND-HB1176-202501 (as of 2026-10-18).