All Roll Calls
Yes: 133 • No: 6
North DakotaHB 16262025 Special SessionHouseWALLET
AN ACT to amend and reenact subdivision d of subsection 1 of section 57-02-08.9, section 57-20-09, and subsection 1 of section 57-55-03 of the North Dakota Century Code, relating to application of the primary residence credit and discount for early payment of tax; and to provide an effective date.
Sponsored By: Craig Headland (Republican)
Became Law
Your PRIA Score
Score Hidden
Personalized for You
How does this bill affect your finances?
Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.
Bill Overview
Analyzed Economic Effects
3 provisions identified: 1 benefits, 0 costs, 2 mixed.
Homeowner credit applied after other discounts
Beginning with the 2026 tax year, the primary residence credit is taken after all other exemptions, credits, and early-pay discounts on that parcel. This order can raise or lower your final property tax bill, depending on your other reductions. It only applies to parcels that qualify as your primary residence.
5% off real estate taxes by Feb 15
Beginning with the 2026 tax year, you get a 5% discount if you pay all general real estate taxes for a parcel in full by February 15. This covers taxes for the state, county, city, township, school, fire, park, and other taxing districts. It does not cover personal property taxes or special assessment installments. Counties may extend the deadline by up to 30 days in an emergency. The 5% discount is applied before any primary residence credit.
Mobile home tax discount and late fees
Beginning with the 2026 tax year, you get a 5% discount on mobile home taxes if you pay the full year by February 15, or within 30 days after purchase or first moving the home into North Dakota. If you miss payment by more than 40 days after purchase or move-in, a 1% penalty applies plus interest of 0.5% of the tax for each full or partial month. The 5% discount is applied before any primary residence credit.
Sponsors & Cosponsors
Sponsor
Craig Headland
Republican • House
Cosponsors
Jared C. Hagert
Republican • House
Mike Nathe
Republican • House
Todd Porter
Republican • House
Gregory Stemen
Republican • House
Nathan Toman
Republican • House
Brad Bekkedahl
Republican • Senate
Mark F. Weber
Republican • Senate
Roll Call Votes
Senate vote • 1/23/2026
Second reading, passed, yeas 40 nays 6
Yes: 40 • No: 6
House vote • 1/22/2026
Second reading, passed, yeas 93 nays 0
Yes: 93 • No: 0
Actions Timeline
Filed with Secretary Of State 01/23
1/28/2026HouseSigned by Governor 01/23
1/23/2026HouseSent to Governor
1/23/2026HouseSigned by Speaker
1/23/2026HouseSigned by President
1/23/2026SenateReturned to House
1/23/2026HouseSecond reading, passed, yeas 40 nays 6
1/23/2026SenateReported back, do pass, place on calendar 13 1 0
1/22/2026SenateIntroduced, first reading, referred Joint Policy Committee
1/22/2026SenateReceived from House
1/22/2026SenateSecond reading, passed, yeas 93 nays 0
1/22/2026HouseReported back, do pass, place on calendar 14 0 0
1/21/2026HouseCommittee Hearing 02:30
1/21/2026HouseIntroduced, first reading, referred Joint Policy Committee
1/21/2026House
Bill Text
Enrollment
INTRODUCED
Related Bills
SB 2401 — AN ACT to create and enact a new subdivision to subsection 2 of section 12-60-24 of the North Dakota Century Code, relating to criminal history record checks by the board of occupational therapy practice; to amend and reenact section 43-17-27.1 of the North Dakota Century Code, relating to physician continuing education requirements; to provide a statement of legislative intent; and to provide an effective date.
SB 2402 — AN ACT to create and enact two new sections to chapter 43-15 and a new subsection to section 43-48-03 of the North Dakota Century Code, relating to the prescriptive authority of pharmacists and therapeutic substitution; to amend and reenact subsection 1 of section 26.1-36.11-01 and section 43-15-01 of the North Dakota Century Code, relating to the scope of practice of pharmacists; to repeal section 43-15-25.3 of the North Dakota Century Code, relating to approved laboratory tests; and to provide an effective date.
SB 2403 — AN ACT to amend and reenact section 6-09-47 of the North Dakota Century Code, relating to a medical facility emergency operating loan program under the medical facility infrastructure loan fund; to provide an appropriation; to provide a transfer; to provide an effective date; and to provide an expiration date.
SB 2404 — AN ACT to provide appropriations to the information technology department and public service commission; to provide contingent loan authorization; and to provide an effective date.
HB 1622 — AN ACT to create and enact chapter 43-17.5 of the North Dakota Century Code, relating to the physician assistant licensure compact; to amend and reenact section 43-17-01, subsection 1 of section 43-17-02.1, and sections 43-17-02.2 and 43-17-46 of the North Dakota Century Code, relating to the requirements of physician assistants privileged to practice under the physician assistant licensure compact; and to provide an effective date.
HB 1623 — AN ACT to provide an appropriation to the department of health and human services for federal rural health transformation program grant funds; to provide an appropriation to the Bank of North Dakota to administer a loan program; to provide for a transfer; to amend and reenact section 6-09-47 of the North Dakota Century Code, relating to a rural health loan program under the medical facility infrastructure loan fund; to provide an exemption; to provide for a legislative management report; to provide for application; to provide a report; and to provide an effective date.