# North Dakota SB 2039: 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.

North Dakota SB 2039, 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., is a 2025 Regular Session Senate bill sponsored by Legislative Management; status signed, last action 2025-04-09 (Filed with Secretary Of State 04/08); PRIA reads it as touching household money (as of 2026-10-18).

- Canonical: https://policyrisk.com/state-bill/ND-SB2039-202501
- 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 SB 2039
- State: North Dakota
- Session: 2025 Regular Session
- Title: 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.
- Status: signed
- Chamber: Senate
- Introduced: 2025-01-07
- Last action: 2025-04-09, Filed with Secretary Of State 04/08
- Sponsor: Legislative Management
- Cosponsors: 0
- Touches household money: yes
- Roll calls: 3 (155 yes, 30 no in all)
- Economic provisions PRIA read: 2

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Property tax protections for qualifying farms: benefit, high. Starting with tax years beginning after December 31, 2025, North Dakota exempts certain farmer-owned crop-storage buildings inside city limits. Buildings must be attached to land platted and assessed as agricultural before March 30, 1981. They must store only crops grown by the farmer or a direct r…
- Farm processing buildings lose tax protection: cost, high. Starting with tax years beginning after December 31, 2025, North Dakota excludes certain processing buildings from its farm property tax exemption. This applies to buildings or improvements used mainly for processing that physically or chemically changes a farm product, adding value. The processing…

## Sponsors and cosponsors

- Sponsor: Legislative Management

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-02 | Senate | Second reading, passed, yeas 38 nays 9 | pass | 38 | 9 |   |
| 2025-03-28 | House | Second reading, passed as amended, yeas 84 nays 7 | pass | 84 | 7 |   |
| 2025-01-23 | Senate | Second reading, passed, yeas 33 nays 14 | pass | 33 | 14 |   |

## Actions (18)

- 2025-04-09: Filed with Secretary Of State 04/08 (House)
- 2025-04-08: Signed by Governor 04/07 (Senate)
- 2025-04-04: Sent to Governor (Senate)
- 2025-04-04: Signed by President (Senate)
- 2025-04-04: Signed by Speaker (House)
- 2025-04-02: Second reading, passed, yeas 38 nays 9 (Senate)
- 2025-04-02: Concurred (Senate)
- 2025-03-31: Returned to Senate (12) (Senate)
- 2025-03-28: Second reading, passed as amended, yeas 84 nays 7 (House)
- 2025-03-26: Amendment adopted, placed on calendar (House)
- 2025-03-25: Reported back amended, do pass, amendment placed on calendar 11 2 1 (House)
- 2025-03-10: Committee Hearing 09:00 (House)
- 2025-02-13: Introduced, first reading, referred Finance and Taxation Committee (House)
- 2025-01-24: Received from Senate (House)
- 2025-01-23: Second reading, passed, yeas 33 nays 14 (Senate)
- 2025-01-22: Reported back, do pass, place on calendar 4 2 0 (Senate)
- 2025-01-13: Committee Hearing 09:00 (Senate)
- 2025-01-07: Introduced, first reading, referred Finance and Taxation Committee (Senate)

## Bill text

- Enrollment: [PDF](https://ndlegis.gov/assembly/69-2025/regular/documents/25-0380-04000.pdf)
- INTRODUCED: [PDF](https://ndlegis.gov/assembly/69-2025/regular/documents/25-0380-01000.pdf)
- Prepared by the Legislative Council staff for Representative Hagert: [PDF](https://ndlegis.gov/assembly/69-2025/regular/documents/25-0380-01004m.pdf)
- SENATE BILL NO. 2039 with House Amendments: [PDF](https://ndlegis.gov/assembly/69-2025/regular/documents/25-0380-03000.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
- [Enrollment (PDF)](https://ndlegis.gov/assembly/69-2025/regular/documents/25-0380-04000.pdf)
- [INTRODUCED (PDF)](https://ndlegis.gov/assembly/69-2025/regular/documents/25-0380-01000.pdf)
- [Prepared by the Legislative Council staff for Representative Hagert (PDF)](https://ndlegis.gov/assembly/69-2025/regular/documents/25-0380-01004m.pdf)
- [SENATE BILL NO. 2039 with House Amendments (PDF)](https://ndlegis.gov/assembly/69-2025/regular/documents/25-0380-03000.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)
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Source: PRIA, https://policyrisk.com/state-bill/ND-SB2039-202501 (as of 2026-10-18).