North Dakota 2025-2026 Regular Session

North Dakota House Bill HB1390 Compare Versions

Only one version of the bill is available at this time.

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1	1	25.1050.01000
2	2	Sixty-ninth
3	3	Legislative Assembly
4	4	of North Dakota
5	5	Introduced by
6	6	Representatives Koppelman, Schatz, Kasper, Steiner, Toman, Motschenbacher, VanWinkle
7	7	Senators Cory, Powers, Walen
8	8	A BILL for an Act to amend and reenact subdivision b of subsection 4 of section 15.1-27-04.1,
9	9	subsection 26 of section 57-02-08, sections 57-02-08.3, 57-02-08.9, 57-02-08.10, and
10	10	57-02-11.1, subsection 1 of section 57-23-06, and section 57-55-10 of the North Dakota Century
11	11	Code, relating to the determination of state school aid, the primary residence credit, and
12	12	removal of the homestead and disabled veterans' credit; to repeal sections 57-02-08.1,
13	13	57-02-08.2, and 57-02-08.8 of the North Dakota Century Code, relating to the homestead credit
14	14	and disabled veterans' credit; to provide an effective date; and to declare an emergency.
15	15	BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
16	16	SECTION 1. AMENDMENT. Subdivision b of subsection 4 of section 15.1-27-04.1 of the
17	17	North Dakota Century Code, as effective through June 30, 2025, is amended and reenacted as
18	18	follows:
19	19	b.Subtract an amount equal to seventy-five percent of all revenue types listed in
20	20	subdivisionssubdivision c and paragraphs 1 and 2 of subdivision d of
21	21	subsection 1 and revenue from payments in lieu of taxes. Before determining the
22	22	deduction for seventy-five percent of all revenue types, the superintendent of
23	23	public instruction shall adjust revenues as follows:
24	24	(1)Tuition revenue shall be adjusted as follows:
25	25	(a)In addition to deducting tuition revenue received specifically for the
26	26	operation of an educational program provided at a residential
27	27	treatment facility, tuition revenue received for the provision of an adult
28	28	farm management program, tuition received for the education of
29	29	high-cost and special education students, and tuition received under
30	30	an agreement to educate students from a school district on an
31	31	air force base with funding received through federal impact aid as
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33	33	HOUSE BILL NO. 1390
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60	60	directed each school year in paragraph 3 of subdivision c of
61	61	subsection 1, the superintendent of public instruction also shall reduce
62	62	the total tuition reported by the school district by the amount of tuition
63	63	revenue received for the education of students not residing in the
64	64	state and for which the state has not entered a cross-border education
65	65	contract; and
66	66	(b)The superintendent of public instruction also shall reduce the total
67	67	tuition reported by admitting school districts meeting the requirements
68	68	of subdivision e of subsection 2 of section 15.1-29-12 by the amount
69	69	of tuition revenue received for the education of students residing in an
70	70	adjacent school district.
71	71	(2)After adjusting tuition revenue as provided in paragraph 1, the
72	72	superintendent shall reduce all remaining revenues from all revenue types
73	73	by the percentage of mills levied in 2022 by the school district for sinking
74	74	and interest relative to the total mills levied in 2022 by the school district for
75	75	all purposes.
76	76	SECTION 2. AMENDMENT. Subdivision b of subsection 4 of section 15.1-27-04.1 of the
77	77	North Dakota Century Code, as effective after June 30, 2025, is amended and reenacted as
78	78	follows:
79	79	b.Subtract an amount equal to seventy-five percent of all revenue types listed in
80	80	subdivisionssubdivision c and paragraphs 1 and 2 of subdivision d of
81	81	subsection 1 and revenue from payments in lieu of taxes. Before determining the
82	82	deduction for seventy-five percent of all revenue types, the superintendent of
83	83	public instruction shall adjust revenues as follows:
84	84	(1)Tuition revenue shall be adjusted as follows:
85	85	(a)In addition to deducting tuition revenue received specifically for the
86	86	operation of an educational program provided at a residential
87	87	treatment facility, tuition revenue received for the provision of an adult
88	88	farm management program, tuition received for the education of
89	89	high-cost and special education students, and tuition received under
90	90	an agreement to educate students from a school district on an
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124	124	air force base with funding received through federal impact aid as
125	125	directed each school year in paragraph 3 of subdivision c of
126	126	subsection 1, the superintendent of public instruction also shall reduce
127	127	the total tuition reported by the school district by the amount of tuition
128	128	revenue received for the education of students not residing in the
129	129	state and for which the state has not entered a cross-border education
130	130	contract; and
131	131	(b)The superintendent of public instruction also shall reduce the total
132	132	tuition reported by admitting school districts meeting the requirements
133	133	of subdivision e of subsection 2 of section 15.1-29-12 by the amount
134	134	of tuition revenue received for the education of students residing in an
135	135	adjacent school district.
136	136	(2)After adjusting tuition revenue as provided in paragraph 1, the
137	137	superintendent shall reduce all remaining revenues from all revenue types
138	138	by the percentage of mills levied in 2022 by the school district for sinking
139	139	and interest relative to the total mills levied in 2022 by the school district for
140	140	all purposes.
141	141	SECTION 3. AMENDMENT. Subsection 26 of section 57-02-08 of the North Dakota
142	142	Century Code is amended and reenacted as follows:
143	143	26.a.Fixtures, buildings, and improvements when owned and occupied as a
144	144	homestead, as hereinafter defined, by a paraplegic disabled personindividual, or
145	145	if the personindividual is deceased the unremarried spouse, if the income from all
146	146	sources of the personindividual and spouse, or if the personindividual is
147	147	deceased the income from all sources of the unremarried surviving spouse, in the
148	148	calendar year prior to the year for which the exemption is claimed did not exceed
149	149	the maximum amount of income provided in section 57-02-08.1 for receiving a
150	150	homestead credit under that sectionseventy thousand dollars.
151	151	b.To obtain the exemption for the first time, a certificate from a medical doctor who
152	152	is approved by the board of county commissioners, accompanied by an affidavit,
153	153	showing the facts herein required and a description of the property, must be filed
154	154	with the county auditor. The affidavit and accompanying certificate must be
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188	188	opened to public inspection. Any personindividual claiming the exemption for any
189	189	year after the first year shall furnish to the assessor or other assessment officials
190	190	when requested to do so any information which the personindividual believes will
191	191	support the claim for the exemption for any subsequent year.
192	192	c.For purposes of this subsection, "homestead" has the meaning provided:
193	193	(1)"Dependent" has the same meaning it has for federal income tax purposes.
194	194	(2)"Homestead" means a homestead as described in section 47-18-01 except
195	195	that it also applies to any personindividual who otherwise qualifies under the
196	196	provisions of this subsection whether or not the personindividual is the head
197	197	of a family.
198	198	(3)"Income" means income for the most recent complete taxable year from all
199	199	sources, including the income of any dependent of the applicant, and
200	200	including any county, state, or federal public assistance benefits, social
201	201	security, or other retirement benefits, but excluding any federal rent subsidy,
202	202	any amount excluded from income by federal or state law with the exception
203	203	of income from social security benefits, and medical expenses paid during
204	204	the year by the applicant or the applicant's dependent which is not
205	205	compensated by insurance or other means.
206	206	(4)"Medical expenses" has the same meaning as it has for state income tax
207	207	purposes, except that for transportation for medical care the individual may
208	208	use the standard mileage rate allowed for state officer and employee use of
209	209	a motor vehicle under section 54 - 06 - 09.
210	210	d.The board of county commissioners is hereby authorized tomay cancel the
211	211	unpaid taxes for any year in which the personindividual has held title to the
212	212	exempt property.
213	213	SECTION 4. AMENDMENT. Section 57-02-08.3 of the North Dakota Century Code is
214	214	amended and reenacted as follows:
215	215	57-02-08.3. Homestead credit for special assessments - Certification - Lien.
216	216	1.Any person who has qualified for the property tax credit provided for in section
217	217	57-02-08.1An individual who is sixty - five years of age or older or permanently and
218	218	totally disabled with an income not in excess of seventy thousand dollars may elect to
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252	252	also qualify for an additional homesteada credit against that person'sindividual's
253	253	homestead for the portion of any special assessment levied by a taxing district which
254	254	becomes due for the same year.
255	255	2.The total amount of credits allowed for any one property must not exceed six thousand
256	256	dollars, adjusted annually on January first of each year after December 31, 2019, by
257	257	the consumer price index, excluding any interest charged by the body levying the
258	258	special assessment.
259	259	3.This credit may be granted only at the election of the qualifying personindividual. The
260	260	personindividual making the election shall do so by filing with the county auditor a
261	261	claim for the special assessment credit on a form prescribed by the tax commissioner.
262	262	The claim must be filed with the county auditor on or before February first of the year
263	263	in which the special assessment installment thereof becomes payable.
264	264	4.For purposes of this subsection, "consumer:
265	265	a."Consumer price index" means the percentage change in the consumer price
266	266	index for all urban consumers in the midwest region as determined by the United
267	267	States department of labor, bureau of labor statistics, for the most recent year
268	268	ending December thirty-first.
269	269	b."Dependent" has the same meaning it has for federal income tax purposes.
270	270	c."Homestead" means a homestead as described in section 47 - 18 - 01.
271	271	d."Income" means income for the most recent complete taxable year from all
272	272	sources, including the income of any dependent of the applicant, and including
273	273	any county, state, or federal public assistance benefits, social security, or other
274	274	retirement benefits, but excluding any federal rent subsidy, any amount excluded
275	275	from income by federal or state law with the exception of income from social
276	276	security benefits, and medical expenses paid during the year by the applicant or
277	277	the applicant's dependent which is not compensated by insurance or other
278	278	means.
279	279	e."Medical expenses" has the same meaning as it has for state income tax
280	280	purposes, except that for transportation for medical care the individual may use
281	281	the standard mileage rate allowed for state officer and employee use of a motor
282	282	vehicle under section 54 - 06 - 09.
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316	316	f."Permanently and totally disabled" means the inability to engage in any
317	317	substantial gainful activity by reason of any medically determinable physical or
318	318	mental impairment which can be expected to result in death or has lasted or can
319	319	be expected to last for a continuous period of not less than twelve months as
320	320	established by a certificate from a licensed physician or a written determination of
321	321	disability from the social security administration or any federal or state agency
322	322	that has authority to certify an individual's disability.
323	323	2.5.a.By March first of each year, the county auditor of each county shall certify to the
324	324	state tax commissioner, on forms prescribed by the tax commissioner, the
325	325	following information:
326	326	(1)The name and address of each personindividual for whom the special
327	327	assessment credit provided for in subsection 1 was allowed for the
328	328	preceding year.
329	329	(2)The amount of credit allowed for the special assessment installment thereof
330	330	due for the preceding year.
331	331	(3)The total amount of the special assessment credits due in each special
332	332	assessment district.
333	333	(4)Other information that the tax commissioner requires.
334	334	b.The tax commissioner shall audit the certifications, make such corrections as
335	335	may be required, and certify to the state treasurer for payment to each county by
336	336	June first of each year the sum of the amounts computed by adding the credits
337	337	allowed for portions of special assessments which were due for each homestead
338	338	in the county for the preceding year. No more than the portion of special
339	339	assessments due for the preceding year shall be allowed as a credit for any
340	340	homestead in any year.
341	341	c.The county treasurer upon receipt of the payment from the state treasurer shall
342	342	forthwith apportion and distribute the payment to each special assessment district
343	343	in the county according to the total credits allowed for each respective special
344	344	assessment district.
345	345	d.Supplemental certifications by the county auditor and by the state tax
346	346	commissioner and supplemental payments by the state treasurer may be made
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380	380	after the dates prescribed herein to make such corrections as may be necessary
381	381	because of errors therein.
382	382	3.6.a.Any credit allowed under subsection 1, plus interest in the amount of six percent
383	383	per year from June first of the year for which the special assessment installment
384	384	for which a credit is taken becomes payable, creates a lien in favor of the state
385	385	against the property upon which the special assessment credit is allowed and
386	386	remains a lien upon the property from the time the credit is allowed until the lien
387	387	is fully satisfied by depositing the amount of the lien in the state general fund. If
388	388	the amount of the lien exceeds the market value of the property, the state may
389	389	accept the amount of the market value of the property as payment in full on the
390	390	lien.
391	391	b.(1)Except as otherwise provided in this subdivision, a transfer of title to the
392	392	homestead because of sale, death, or otherwise may not be made without
393	393	the lien being satisfied. When a credit under subsection 1 is allowed, the
394	394	county auditor shall cause a notice of lien of record to be filed against
395	395	subject property with the recorder.
396	396	(2)The recorder may not record any deed for property on which the county
397	397	auditor has determined that there is an unsatisfied lien created under this
398	398	section, except for a transfer between spouses because of the death of one
399	399	of them as provided in paragraph 3.
400	400	(3)When a transfer occurs between spouses because of the death of one of
401	401	them, the lien allowed by this section need not be satisfied until the property
402	402	is again transferred.
403	403	c.This lien has precedence over all other liens except general tax liens and prior
404	404	special assessment liens and shall not be divested at any judicial sale. A mistake
405	405	in the description of the property covered by this lien or in the name of the owner
406	406	of the property does not defeat the lien if the property can be identified by the
407	407	description in the special assessment list.
408	408	SECTION 5. AMENDMENT. Section 57-02-08.9 of the North Dakota Century Code is
409	409	amended and reenacted as follows:
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442	442	57-02-08.9. Primary residence credit - Qualification - Application. (Effective for the
443	443	first two taxable years beginning after December 31, 2023)
444	444	1.An individualA taxpayer is entitled to a credit of five hundred dollars against the
445	445	property tax due on the individual'staxpayer's primary residence as provided in this
446	446	section. The credit may not exceed the amount:
447	447	a.Is equal to a seventy percent reduction of the property tax due on the taxpayer's
448	448	primary residence.
449	449	b.The credit must be applied to reduce the property tax owed on the individual's
450	450	primary residence after other exemptions or credits under this chapter have been
451	451	applied.
452	452	2.For purposes of this section, "primary:
453	453	a."Owned" means the individual holds a present ownership interest, including
454	454	ownership in fee simple, holds a present life estate or other terminable present
455	455	ownership interest, holds a beneficial interest in a qualifying trust in which the
456	456	property is held, has an ownership interest in the corporation or passthrough
457	457	entity that owns the property, or is a purchaser under a contract for deed. The
458	458	term does not include a mere right of occupancy or a tenancy under a lease.
459	459	b.(1)"Primary residence" means a dwelling in this state owned and occupied by
460	460	an individual as that individual's primary place of residence and includes
461	461	residences taxed under chapter 57-55, including the land, appurtenances,
462	462	and improvements used in the residential occupancy of the dwelling, that,
463	463	subject to paragraph 2 and subsection 3, is:
464	464	(a)Owned by one or more individuals directly, through a beneficial
465	465	interest in a qualifying trust, or through an ownership interest in a
466	466	corporation or passthrough entity;
467	467	(b)Designed or adapted for human residence;
468	468	(c)Used as a residence; and
469	469	(d)Occupied as a primary place of residence by:
470	470	[1]An individual who holds a present ownership interest, including
471	471	ownership in fee simple;
472	472	[2]An individual who has a life estate in the property;
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506	506	[3]For property owned through a beneficial interest in a qualifying
507	507	trust, by a trustor or beneficiary of the trust who qualifies for the
508	508	credit; or
509	509	[4]For property owned through an ownership interest in a
510	510	corporation or passthrough entity, by an individual who holds an
511	511	ownership interest in the corporation or passthrough entity and
512	512	who qualifies for the credit.
513	513	(2)For purposes of the term:
514	514	(a)An individual may not have more than one primary residence.
515	515	(b)A primary residence includes a primary residence taxed as a mobile
516	516	home under chapter 57 - 55.
517	517	c."Qualifying trust" means a trust:
518	518	(1)In which the agreement, will, or court order creating the trust, an instrument
519	519	transferring property to the trust, or any other agreement that is binding on
520	520	the trustee provides that the trustor of the trust or a beneficiary of the trust
521	521	has the right to use and occupy as the trustor's or beneficiary's primary
522	522	residence rent free and without charge except for taxes and other costs and
523	523	expenses specified in the instrument or court order:
524	524	(a)For life;
525	525	(b)For the lesser of life or a term of years; or
526	526	(c)Until the date the trust is revoked or terminated by an instrument or
527	527	court order that describes the property with sufficient certainty to
528	528	identify it and is recorded in the real property records of the county in
529	529	which the property is located; and
530	530	(2)That acquires the property in an instrument of title or under a court order
531	531	that:
532	532	(a)Describes the property with sufficient certainty to identify it and the
533	533	interest acquired; and
534	534	(b)Is recorded in the real property records of the county in which the
535	535	property is located.
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568	568	d."Trustor" means an individual who transfers an interest in real or personal
569	569	property to a qualifying trust, whether during the individual's lifetime or at death,
570	570	or the individual's spouse.
571	571	3.An individual who does not reside in the primary residence in this state is eligible for
572	572	the credit under this section if the individual's absence is due to confinement in a
573	573	nursing home, hospital, or other care facility, for as long as that confinement lasts and
574	574	the portion of the primary residence previously occupied by the individual is not rented
575	575	to another individual.
576	576	4.Only one credit under this section may be applied against the property taxes levied
577	577	against any primary residence. A trust, corporation, or passthrough entity may not
578	578	claim a credit for more than one primary residence under this section.
579	579	5.An individual whose primary residence is a farm structure exempt from taxation under
580	580	subsection 15 of section 57-02-08 is not eligible for a credit under this section.
581	581	6.The credit may not reduce the liability for special assessments levied upon any
582	582	property.
583	583	7.a.To apply for a credit under this section, an applicant shall sign and file with the
584	584	tax commissioner, by April first of each year, an application containing a verified
585	585	statement of facts establishing the applicant's eligibility as of the date of the claim
586	586	on a form and in the manner prescribed by the tax commissioner.
587	587	b.Subject to subsection 8:
588	588	(1)An application must be filed by April 1, 2025, to request a credit beginning in
589	589	taxable year 2025.
590	590	(2)For credits after 2025, an application must be filed by April first to request a
591	591	credit beginning:
592	592	(a)The taxable year during which the application is filed for a primary
593	593	residence taxed as real estate under this title.
594	594	(b)The taxable year succeeding the taxable year during which the
595	595	application is filed for a primary residence taxed as a mobile home
596	596	under chapter 57 - 55.
597	597	8.A credit under this subsection is valid for the entire taxable year for which the
598	598	application was approved, without regard to any change of ownership of the property
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632	632	which occurs after the application date. A credit remains effective for succeeding
633	633	taxable years without the owner filing an application for the credit unless there is a
634	634	change of ownership in a succeeding taxable year.
635	635	9.The tax commissioner may request additional documentation from the applicant when
636	636	making the determination of eligibility. Determinations of eligibility for an exemption
637	637	under this subsection may be appealed through the equalization and abatement
638	638	process.
639	639	10.The tax commissioner, in consultation with the county auditors, shall prescribe, design,
640	640	and make available all forms necessary to effectuate this section. The tax
641	641	commissioner shall make these forms available upon request.
642	642	SECTION 6. AMENDMENT. Section 57-02-08.10 of the North Dakota Century Code is
643	643	amended and reenacted as follows:
644	644	57-02-08.10. Primary residence credit - Certification - Distribution. (Effective through
645	645	June 30, 2026)
646	646	1.By June first of each year, the tax commissioner shall:
647	647	a.Review the applications received under section 57-02-08.9 and determine which
648	648	applicants qualify for the credit allowed under section 57-02-08.9; and
649	649	b.Provide to each county auditor:
650	650	(1)A copy of each approved or rejected application under subdivision a
651	651	whichthat identifies a primary residence located in the county; and
652	652	(2)The sum of the credits allowed under section 57-02-08.9 in the county for
653	653	the currentcorresponding taxable year.
654	654	2.a.For taxable year 2025:
655	655	(1)The county auditor shall apply the credit under section 57-02-08.9 to each
656	656	primary residence taxed as real estate under this title and identified by the
657	657	tax commissioner as a qualifying primary residence on the corresponding
658	658	property tax statement.
659	659	(2)The county auditor shall consider an application received under section
660	660	57 - 02 - 08.9 for a primary residence taxed as a mobile home under chapter
661	661	57 - 55 and identified by the tax commissioner as a qualifying primary
662	662	residence under section 57 - 02 - 08.9 in taxable year 2025 as an application
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696	696	for an abatement and refund of taxes in the amount of the credit allowed.
697	697	The county auditor shall present the application for abatement and refund of
698	698	taxes to the board of county commissioners at its next regular meeting. The
699	699	county commissioners shall approve the applications filed under this
700	700	paragraph as soon as practicable and refunds must be issued without delay
701	701	according to the procedures in section 57 - 23 - 09. The application, notice,
702	702	and hearing requirements and procedures under chapter 57 - 23 and
703	703	sections 57 - 55 - 04.1 and 57 - 55 - 12 do not apply to an application for
704	704	abatement and refund filed under this paragraph.
705	705	b.For taxable years after 2025, the county auditor shall apply the credit under
706	706	section 57 - 02 - 08.9 to each primary residence identified by the tax commissioner
707	707	as a qualifying primary residence on the corresponding property tax statement or
708	708	mobile home tax statement.
709	709	3.By January firstfifteenth of each year, the county auditor shall certify to the tax
710	710	commissioner the sum of the credits approved by the tax commissioner under
711	711	subsection 1 which were applied toward property taxes owed on primary residences in
712	712	the county for the precedingcorresponding year.
713	713	4.By June first of each year after 2024, the tax commissioner shall review a sampling of
714	714	information provided by the county auditor to verify the accuracy of the application of
715	715	the credit and certify to the state treasurer for payment to each county the aggregate
716	716	dollar amount of credits allowed under section 57-02-08.9 in each county for the
717	717	precedingcorresponding year.
718	718	5.Within fourteen days of receiving the payment from the state treasurer, but no later
719	719	than June thirtieth of each year after 2024, the county treasurer shall apportion and
720	720	distribute the payment to the county and to the taxing districts of the county on the
721	721	same basis as property taxes for the preceding yearand mobile home taxes were
722	722	apportioned and distributed for the taxable year in which the taxes were levied.
723	723	6.Supplemental certifications by the county auditor and the tax commissioner and
724	724	supplemental payments by the state treasurer may be made after the dates prescribed
725	725	in this section to make corrections necessary because of errors.
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758	758	7.The county auditors shall provide information requested by the tax commissioner to
759	759	effectuate this section.
760	760	8.The tax commissioner shall prescribe, design, and make available all forms necessary
761	761	to effectuate this section.
762	762	SECTION 7. AMENDMENT. Section 57-02-11.1 of the North Dakota Century Code is
763	763	amended and reenacted as follows:
764	764	57-02-11.1. Townhouses - Common areas - Assessment and taxation.
765	765	Townhouse property must be classified and valued as is other property except that the
766	766	value of the townhouse property must be increased by the value added by the right to use any
767	767	common areas in connection with the townhouse development. The common areas of the
768	768	development may not be separately taxed. The value of a common area of the townhouse
769	769	development must be assessed in an equal amount to each townhouse in the development
770	770	unless a declaration setting out a different apportionment is recorded in the office of the county
771	771	recorder. The total value of the townhouse property, including the value added as provided
772	772	herein, must have the benefit of any homestead credit under section 57-02-08.1 or other special
773	773	classification if the townhouse otherwise qualifies.
774	774	SECTION 8. AMENDMENT. Subsection 1 of section 57-23-06 of the North Dakota Century
775	775	Code is amended and reenacted as follows:
776	776	1.Within ten days after receiving an application for abatement, the city auditor or the
777	777	township clerk shall give the applicant a notice of a hearing to be held before the
778	778	governing body of the city or township, or such other committee as it may designate, in
779	779	which the assessed property is located. SaidThe hearing must be set for no more than
780	780	sixty days after the date of the notice of hearing, and in any event, must be held
781	781	before the recommendations provided for in subsection 2 are made. The applicant
782	782	may waive, in writing, the hearing before suchthe governing body or designated
783	783	committee at any time before the hearing. Any recommendations provided for in
784	784	subsection 2 must be transmitted to the county auditor no more than thirty days after
785	785	the date set for the hearing. The provisions of this subsection do not apply to
786	786	applications for abatement pursuant to section 57-02-08.2.
787	787	SECTION 9. AMENDMENT. Section 57-55-10 of the North Dakota Century Code is
788	788	amended and reenacted as follows:
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822	822	57-55-10. Exemptions - Exceptions.
823	823	1.A mobile home described in this subsection to the extent herein limited is exempt from
824	824	taxation under this chapter; provided, that the mobile home shall have a tax permit as
825	825	provided in section 57-55-06:
826	826	a.If it is owned and used as living quarters of a military personindividual on active
827	827	military duty in this state who is a resident of another state.
828	828	b.If it is owned and occupied by a welfare recipient, provided the mobile home is
829	829	not permanently attached to the land and classified as real property. For the
830	830	purposes of this subdivision, "welfare recipient" means any personindividual who
831	831	is certified to the county director of tax equalization by the human service zone as
832	832	receiving the major portion of income from any state or federal public assistance
833	833	program.
834	834	c.If it is owned and used as living quarters by a disabled veteran or unremarried
835	835	surviving spouse who meets the requirements of subsection 20 of section
836	836	57-02-08 or section 57-02-08.8.
837	837	d.If it is owned and used as living quarters by a permanently and totally disabled
838	838	personindividual or unremarried surviving spouse who meets the requirements of
839	839	subsection 20 of section 57-02-08.
840	840	e.d.If it is owned and used as the living quarters for a blind personindividual who
841	841	meets the requirements of subsection 22 of section 57-02-08.
842	842	f.e.If it is owned and used by a personan individual who uses it as living quarters
843	843	and who qualifies for the homesteadprimary residence credit provided in section
844	844	57-02-08.157 - 02 - 08.9 , and the mobile home shall be regarded for the purposes
845	845	of this exemption as the homesteadprimary residence of the personindividual
846	846	claiming the exemption.
847	847	2.This chapter does not apply to a mobile home that:
848	848	a.Is used only for the temporary living quarters of the owner or other occupant
849	849	while the personindividual is engaged in recreational or vacation activities,
850	850	provided the unit:
851	851	(1)Displays a current travel trailer license; or
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884	884	(2)Is a park model trailer that is used only for seasonal or recreational living
885	885	quarters and not as a primary residence, and which is located in a trailer
886	886	park or campground, and for which the owner has paid a park model trailer
887	887	fee under section 39-18-03.2. For purposes of this paragraph, "park model"
888	888	trailer means a recreational vehicle not exceeding forty feet [12.19 meters]
889	889	in length which is primarily designed to provide temporary living quarters for
890	890	recreation, camping, or seasonal use, is built on a single chassis, is
891	891	mounted on wheels, has a gross trailer area not exceeding four hundred
892	892	square feet [37.16 square meters] of enclosed living space in the setup
893	893	mode, and is certified by the manufacturer as complying with American
894	894	national standards institute standard A119.5.
895	895	b.Qualifies as a farm residence as described by subsection 15 of section 57-02-08,
896	896	provided suchthe mobile home is permanently attached to a foundation.
897	897	c.Is permanently attached to a foundation and is assessed as real property,
898	898	provided the owner of suchthe mobile home also owns the land on which suchthe
899	899	mobile home is located or is in possession of the real property under the terms of
900	900	a lease in recordable form which has a term that continues for at least twenty
901	901	years after the date of execution with the consent of the lessor of the real
902	902	property.
903	903	d.Is owned by a licensed mobile home dealer who holds suchthe mobile home
904	904	solely for the purpose of resale, and provided that suchthe mobile home is not
905	905	used as living quarters or as the place for the conducting of any business.
906	906	SECTION 10. REPEAL. Sections 57-02-08.1, 57-02-08.2, and 57-02-08.8 of the North
907	907	Dakota Century Code are repealed.
908	908	SECTION 11. EFFECTIVE DATE. Sections 3, 4, 5, 7, 9, and 10 of this Act are effective for
909	909	taxable years beginning after December 31, 2024. Section 6 of this Act becomes effective on
910	910	June 1, 2025.
911	911	SECTION 12. EMERGENCY. Sections 5 and 6 of this Act are declared to be an emergency
912	912	measure.
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