North DakotaSB 22012025 Regular SessionSenateWALLET

AN ACT to amend and reenact section 57-02-08.9 of the North Dakota Century Code, relating to the primary residence credit; to provide for application; to provide a retroactive effective date; to provide an expiration date; and to declare an emergency.

Sponsored By: Mark F. Weber (Republican)

Signed by Governor

Personalized for You

How does this bill affect your finances?

Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.

Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

North Dakota homeowners get tax relief

Eligible North Dakota homeowners get up to $500 off property tax each year for 2024 and 2025 only. The credit applies after other exemptions and credits, cannot exceed remaining property tax, and does not cover special assessments. Owners must generally live in the home; renters without an ownership interest and tax-exempt farm structures do not qualify. Eligible ownership includes life estates, contracts for deed, and qualifying trust interests. Each person or trust can claim only one main home. A qualifying trust must grant its trustor or beneficiary rent-free occupancy for life or a permitted shorter period. The document describing that property interest must be recorded in county property records. Owners confined to a nursing home, hospital, or care facility remain eligible while the part previously occupied is not rented. The regular deadline is April 1 each year to file a signed, verified eligibility statement with the tax commissioner. For qualifying trust-owned homes, the law allowed special 2024 refund claims through May 1, 2025, despite regular application rules. Those refunds equal the allowed credit, up to $500, with related state payments permitted after normal processing deadlines. The law took effect immediately under an emergency clause, applies retroactively, and becomes ineffective after the two-year window.

Sponsors & Cosponsors

Sponsor

  • Mark F. Weber

    Republican • Senate

Cosponsors

  • Craig Headland

    Republican • House

  • Mike Lefor

    Republican • House

  • Don Vigesaa

    Republican • House

  • Brad Bekkedahl

    Republican • Senate

  • David Hogue

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 182 • No: 0

Senate vote • 2/13/2025

Second reading, passed, yeas 47 nays 0, Emergency clause carried

Yes: 47 • No: 0

House vote • 2/11/2025

Second reading, passed as amended, yeas 88 nays 0

Yes: 88 • No: 0

Senate vote • 1/27/2025

Second reading, passed, yeas 47 nays 0, Emergency clause carried

Yes: 47 • No: 0

Actions Timeline

  1. Filed with Secretary Of State 02/18

    3/12/2025House
  2. Signed by Governor 02/18

    2/18/2025Senate
  3. Sent to Governor

    2/17/2025Senate
  4. Signed by President

    2/17/2025Senate
  5. Signed by Speaker

    2/14/2025House
  6. Second reading, passed, yeas 47 nays 0, Emergency clause carried

    2/13/2025Senate
  7. Concurred

    2/13/2025Senate
  8. Returned to Senate (12)

    2/12/2025Senate
  9. Emergency clause carried

    2/11/2025House
  10. Second reading, passed as amended, yeas 88 nays 0

    2/11/2025House
  11. Reported back, do pass, place on calendar 20 0 3

    2/11/2025House
  12. Rereferred to Appropriations

    2/5/2025House
  13. Amendment adopted

    2/5/2025House
  14. Reported back amended, do pass, amendment placed on calendar 14 0 0

    2/4/2025House
  15. Committee Hearing 09:00

    2/3/2025House
  16. Introduced, first reading, (emergency), referred Finance and Taxation Committee

    1/28/2025House
  17. Received from Senate

    1/28/2025House
  18. Second reading, passed, yeas 47 nays 0, Emergency clause carried

    1/27/2025Senate
  19. Amendment adopted

    1/27/2025Senate
  20. Amendment proposed on floor

    1/27/2025Senate
  21. Reported back, do pass, place on calendar 16 0 0

    1/24/2025Senate
  22. Rereferred to Appropriations

    1/22/2025Senate
  23. Amendment adopted

    1/22/2025Senate
  24. Reported back amended, do pass, amendment placed on calendar 6 0 0

    1/22/2025Senate
  25. Committee Hearing 09:01

    1/20/2025Senate

Bill Text

  • Enrollment

  • FIRST ENGROSSMENT

  • INTRODUCED

  • Prepared by the Legislative Council staff for House Finance and Taxation Committee

  • Prepared by the Legislative Council staff for Senator Patten

  • Prepared by the Legislative Council staff for Senator Weber

  • SECOND ENGROSSMENT

  • SECOND ENGROSSMENT with House Amendments

Related Bills

Back to State Legislation