All Roll Calls
Yes: 182 • No: 0
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)
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: 3 benefits, 0 costs, 0 mixed.
Temporary $500 credit for homeowners
North Dakota homeowners who live in their home get up to $500 off that home's property tax. The credit applies only for tax years 2024 and 2025 and is retroactive to 2024. It is taken after other exemptions and cannot be more than the tax you owe. It does not reduce special assessments. Only one $500 credit can apply to a primary home, and a trust or company cannot claim credits for more than one primary home. Apply with the Tax Commissioner by April 1 each year.
Refund for 2024 property taxes
If you qualified for the 2024 credit, you can file an abatement claim to get a refund equal to your 2024 credit, even if you missed the usual deadline. County auditors, the Tax Commissioner, and the state treasurer can process extra certifications and payments after normal dates so refunds can still be paid.
Who qualifies for the home credit
You can qualify if you live in the home and own it outright, hold a life estate or other present interest, are a trustor or beneficiary of a qualifying trust, are buying under a contract for deed, or live in a home owned by a company in which you own at least one‑third. You must occupy it as your primary residence, and you cannot claim more than one primary residence. Renters with only a lease do not qualify. Farm structures already exempt from tax do not qualify.
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
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
Filed with Secretary Of State 02/18
3/12/2025HouseSigned by Governor 02/18
2/18/2025SenateSent to Governor
2/17/2025SenateSigned by President
2/17/2025SenateSigned by Speaker
2/14/2025HouseSecond reading, passed, yeas 47 nays 0, Emergency clause carried
2/13/2025SenateConcurred
2/13/2025SenateReturned to Senate (12)
2/12/2025SenateEmergency clause carried
2/11/2025HouseSecond reading, passed as amended, yeas 88 nays 0
2/11/2025HouseReported back, do pass, place on calendar 20 0 3
2/11/2025HouseRereferred to Appropriations
2/5/2025HouseAmendment adopted
2/5/2025HouseReported back amended, do pass, amendment placed on calendar 14 0 0
2/4/2025HouseCommittee Hearing 09:00
2/3/2025HouseIntroduced, first reading, (emergency), referred Finance and Taxation Committee
1/28/2025HouseReceived from Senate
1/28/2025HouseSecond reading, passed, yeas 47 nays 0, Emergency clause carried
1/27/2025SenateAmendment adopted
1/27/2025SenateAmendment proposed on floor
1/27/2025SenateReported back, do pass, place on calendar 16 0 0
1/24/2025SenateRereferred to Appropriations
1/22/2025SenateAmendment adopted
1/22/2025SenateReported back amended, do pass, amendment placed on calendar 6 0 0
1/22/2025SenateCommittee 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
HB 1022 — AN ACT to provide an appropriation for defraying the expenses of the retirement and investment office.
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 appropriation to the department of career and technical education; to provide an appropriation to the state fair association; to provide a contingent appropriation; to create and enact a new section to chapter 54-60 of the North Dakota Century Code, relating to department of commerce grant reporting requirements; to amend and reenact subsection 1 of section 10-30.5-02, sections 54-60-09, 54-60-19, 54-60-28, 54-60-29, 54-60-29.1, and 54-60-31 of the North Dakota Century Code, relating to the purpose of the North Dakota development fund, duties and talent strategy of the division of workforce development, the uncrewed aircraft systems program, the uncrewed aircraft systems program fund, the beyond visual line of sight uncrewed aircraft system program, and changing the name of the office of legal immigration to the global talent office; to authorize a Bank of North Dakota line of credit; to provide for a transfer; to provide an application; to provide an exemption; and to provide for a legislative management report.
SB 2323 — AN ACT to amend and reenact sections 57-51-15 and 57-51.1-07.5 of the North Dakota Century Code, relating to oil and gas gross production tax allocations and the state share of oil and gas tax allocations; to provide for a legislative management report; to provide an exemption; and to provide an effective date.
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 fund; to amend and reenact section 54-40.1-02 of the North Dakota Century Code, relating to definitions for regional planning councils; to provide an appropriation; and to provide for a transfer.
SB 2397 — AN ACT to create and enact a new subsection to section 57-51.1-03 of the North Dakota Century Code, relating to a limited exemption for development incentive wells; to amend and reenact sections 57-51-02.6, 57-51-05, and 57-51.1-01 of the North Dakota Century Code, relating to the temporary exemption for oil and gas wells employing a system to avoid flaring, an exemption from gross production tax for gas produced from certain enhanced oil recovery projects, and the definition of development incentive well; to provide an effective date; and to provide an expiration date.
SB 2370 — AN ACT to provide for a legislative management study regarding prescription drug transparency reporting under the federal drug discount program.