North Dakota 2023-2024 Regular Session

North Dakota Senate Bill SB2369

Introduced
1/23/23  
Refer
1/23/23  

Caption

A property tax credit for qualified parents of school-aged children who attend a nonpublic school or home education program; and to provide an effective date.

Impact

The bill is expected to provide financial relief to families with children attending nonpublic schools or engaging in home education. By allowing a credit against property taxes, the legislation aims to lessen the fiscal stress on parents who may already be incurring tuition or resource costs associated with alternative forms of education. It is crucial to note that the amount of the credit cannot exceed the taxes levied for the school district against the true valuation of the parent's residence, ensuring some limitation on the bill's financial impact on local government revenue.

Summary

Senate Bill 2369 proposes a property tax credit aimed at qualified parents of school-aged children who are enrolled in nonpublic schools or home education programs. This bill establishes a new section within the North Dakota Century Code, specifically targeting the financial burden on families who choose alternative schooling options. The credit is intended to offset property taxes levied against the primary residence of these parents, thereby incentivizing educational choice and supporting families seeking educational alternatives for their children.

Contention

Notable points of contention surrounding SB2369 may include concerns from publicly funded education advocates who fear that such tax credits could potentially divert necessary funding away from public schools, thereby weakening public school resources. Critics may argue that this type of financial support could exacerbate educational inequality by predominantly benefiting families able to afford alternatives, while lower-income families remain reliant on underfunded public schooling. Furthermore, the means by which the credit is claimed and assessed could also spark debate over fairness and efficiency in tax administration.

Companion Bills

No companion bills found.

Previously Filed As

ND SB2309

Determination of state school aid, information displayed on property tax statements, transfer of legacy fund earnings, and deposit of oil and gas tax revenues; and to provide an effective date.

ND SF1554

Credit provision for attendance at a nonpublic school

ND SB2298

The homestead credit certification and disabled veterans' credit; to provide for retroactive application; to provide an effective date; and to provide an expiration date.

ND LD1853

An Act to Establish an Educational Tax Credit Program to Help Parents Pay for Nonpublic School Tuition and Fees

ND HB1560

A primary residence long-term homeowner property valuation reduction; and to provide an effective date.

ND HB1380

Determination of state school aid; to provide an appropriation; and to provide an effective date.

ND SB2177

An optional residential property tax freeze for seniors; and to provide an effective date.

ND SB565

Creates a tax credit for educational expenses incurred by parents whose children attend a home school, a virtual school, or a school outside of their district of residence

ND HB393

Schools, failing, scholarships for students assigned to in order to attend another public or nonpublic school, income tax credits for contributions to scholarship granting organizations increased, Sec. 16-6D-9 am'd.

ND SB261

Schools, failing, scholarships for students assigned to in order to attend another public or nonpublic school, income tax credits for contributions to scholarship granting organizations increased, Sec. 16-6D-9 am'd.

Similar Bills

No similar bills found.