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.

Homeowner tax discounts come before credits

For tax years beginning after December 31, 2025, North Dakota applies the primary residence credit after all other exemptions, credits, and discounts. This includes applying the 5% early-payment discount before the residence credit, which can preserve a larger discount. Qualifying real estate and annual mobile-home taxes must be paid in full by February 15 for that discount. The real estate discount excludes personal property taxes and special assessment installments, and existing statutory exceptions still apply. County commissioners can extend the real estate discount deadline by 30 days during a weather emergency or other catastrophe. Mobile-home owners also get a 5% discount when paying in full within 30 days after purchase or move-in. The law retains mobile-home late-payment charges when payment is not made within 40 days: a 1% penalty plus 0.5% interest per month, including partial months.