25.0897.01000
Sixty-ninth
Legislative Assembly
of North Dakota
Introduced by
Representatives Christianson, D. Johnston, Morton, Motschenbacher, Vetter
Senators Cory, Meyer
A BILL for an Act to amend and reenact subsection 1 of section 57-02-08.1 of the North Dakota
Century Code, relating to the homestead tax credit; and to provide an effective date.
BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
SECTION 1. AMENDMENT. Subsection 1 of section 57-02-08.1 of the North Dakota
Century Code is amended and reenacted as follows:
1.a.Any person sixty-fivesixty - two years of age or older or permanently and totally
disabled, in the year in which the tax was levied, with an income that does not
exceed the limitations of subdivision c is entitled to receive a reduction in the
assessment on the taxable valuation on the person's homestead. An exemption
under this subsection applies regardless of whether the person is the head of a
family.
b.The exemption under this subsection continues to apply if the person does not
reside in the homestead and the person's absence is due to confinement in a
nursing home, hospital, or other care facility, for as long as the portion of the
homestead previously occupied by the person is not rented to another person.
c.The exemption must be determined according to the following schedule:
(1)If the person's income is not in excess of forty thousandseventy thousand
dollars, a reduction of one hundred percent of the taxable valuation of the
person's homestead up to a maximum reduction of nine thousand dollars of
taxable valuation.
(2)If the person's income is in excess of forty thousandseventy thousand
dollars and not in excess of seventy thousandone hundred thousand dollars,
a reduction of fifty percent of the taxable valuation of the person's
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HOUSE BILL NO. 1335
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23 Sixty-ninth
Legislative Assembly
homestead up to a maximum reduction of four thousand five hundred
dollars of taxable valuation.
d.Persons residing together, as spouses or when one or more is a dependent of
another, are entitled to only one exemption between or among them under this
subsection. Persons residing together, who are not spouses or dependents, who
are co-owners of the property are each entitled to a percentage of a full
exemption under this subsection equal to their ownership interests in the
property.
e.This subsection does not reduce the liability of any person for special
assessments levied upon any property.
f.Any person claiming the exemption under this subsection shall sign a verified
statement of facts establishing the person's eligibility. Any income information
contained in the statement of facts is a confidential record.
g.The assessor shall attach the statement filed under subdivision f to the
assessment sheet and shall show the reduction on the assessment sheet.
h.An exemption under this subsection terminates at the end of the taxable year of
the death of the applicant.
SECTION 2. EFFECTIVE DATE. This Act is effective for taxable years beginning after
December 31, 2024.
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