All Roll Calls
Yes: 155 • No: 30
North DakotaSB 20392025 Regular SessionSenateWALLET
AN ACT to amend and reenact subsection 1 of section 57-02-01 and subdivision a of subsection 15 of section 57-02-08 of the North Dakota Century Code, relating to the definition of agricultural property and the farm structure and improvements property tax exemption; and to provide an effective date.
Sponsored By: Legislative Management
Became Law
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 1 benefits, 1 costs, 0 mixed.
More land gets farm tax status
Beginning January 1, 2025, storing harvested crops on your land until the first buyer counts as raising crops. Land with a greenhouse used for a nursery or greenhouse business counts as agricultural property. If you use land to raise crops, officials cannot use the listed factors alone to deny farm classification. Land platted and assessed as farm property before March 30, 1981 keeps that status until it is used for something other than crops or grazing. If oil, gas, or mineral extraction starts, the land keeps farm assessment when the rest of your parcel still qualifies.
Tighter rules for post-1981 platted land
Beginning January 1, 2025, land platted on or after March 30, 1981 is not agricultural property when any four of seven conditions exist. The seven are: (1) the owner platted the land; (2) public sewer, water, or streets are in place; (3) topsoil is removed or the land is too disturbed to farm or graze; (4) it is zoned non‑agricultural; (5) homes or businesses on three or more sides give it an urban setting; (6) it is under 10 acres and not next to agricultural property; (7) it sells for more than four times the county average true and full agricultural value. Meeting four of these means the parcel loses farm classification, which can mean a higher property tax bill.
Sponsors & Cosponsors
Sponsor
Legislative Management
Affiliation unavailable
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 4/2/2025
Second reading, passed, yeas 38 nays 9
Yes: 38 • No: 9
House vote • 3/28/2025
Second reading, passed as amended, yeas 84 nays 7
Yes: 84 • No: 7
Senate vote • 1/23/2025
Second reading, passed, yeas 33 nays 14
Yes: 33 • No: 14
Actions Timeline
Filed with Secretary Of State 04/08
4/9/2025HouseSigned by Governor 04/07
4/8/2025SenateSent to Governor
4/4/2025SenateSigned by President
4/4/2025SenateSigned by Speaker
4/4/2025HouseSecond reading, passed, yeas 38 nays 9
4/2/2025SenateConcurred
4/2/2025SenateReturned to Senate (12)
3/31/2025SenateSecond reading, passed as amended, yeas 84 nays 7
3/28/2025HouseAmendment adopted, placed on calendar
3/26/2025HouseReported back amended, do pass, amendment placed on calendar 11 2 1
3/25/2025HouseCommittee Hearing 09:00
3/10/2025HouseIntroduced, first reading, referred Finance and Taxation Committee
2/13/2025HouseReceived from Senate
1/24/2025HouseSecond reading, passed, yeas 33 nays 14
1/23/2025SenateReported back, do pass, place on calendar 4 2 0
1/22/2025SenateCommittee Hearing 09:00
1/13/2025SenateIntroduced, first reading, referred Finance and Taxation Committee
1/7/2025Senate
Bill Text
Enrollment
INTRODUCED
Prepared by the Legislative Council staff for Representative Hagert
SENATE BILL NO. 2039 with House Amendments
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