25.1050.01000
Sixty-ninth
Legislative Assembly
of North Dakota
Introduced by
Representatives Koppelman, Schatz, Kasper, Steiner, Toman, Motschenbacher, VanWinkle
Senators Cory, Powers, Walen
A BILL for an Act to amend and reenact subdivision b of subsection 4 of section 15.1-27-04.1,
subsection 26 of section 57-02-08, sections 57-02-08.3, 57-02-08.9, 57-02-08.10, and
57-02-11.1, subsection 1 of section 57-23-06, and section 57-55-10 of the North Dakota Century
Code, relating to the determination of state school aid, the primary residence credit, and
removal of the homestead and disabled veterans' credit; to repeal sections 57-02-08.1,
57-02-08.2, and 57-02-08.8 of the North Dakota Century Code, relating to the homestead credit
and disabled veterans' credit; to provide an effective date; and to declare an emergency.
BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
SECTION 1. AMENDMENT. Subdivision b of subsection 4 of section 15.1-27-04.1 of the
North Dakota Century Code, as effective through June 30, 2025, is amended and reenacted as
follows:
b.Subtract an amount equal to seventy-five percent of all revenue types listed in
subdivisionssubdivision c and paragraphs 1 and 2 of subdivision d of
subsection 1 and revenue from payments in lieu of taxes. Before determining the
deduction for seventy-five percent of all revenue types, the superintendent of
public instruction shall adjust revenues as follows:
(1)Tuition revenue shall be adjusted as follows:
(a)In addition to deducting tuition revenue received specifically for the
operation of an educational program provided at a residential
treatment facility, tuition revenue received for the provision of an adult
farm management program, tuition received for the education of
high-cost and special education students, and tuition received under
an agreement to educate students from a school district on an
air force base with funding received through federal impact aid as
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HOUSE BILL NO. 1390
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directed each school year in paragraph 3 of subdivision c of
subsection 1, the superintendent of public instruction also shall reduce
the total tuition reported by the school district by the amount of tuition
revenue received for the education of students not residing in the
state and for which the state has not entered a cross-border education
contract; and
(b)The superintendent of public instruction also shall reduce the total
tuition reported by admitting school districts meeting the requirements
of subdivision e of subsection 2 of section 15.1-29-12 by the amount
of tuition revenue received for the education of students residing in an
adjacent school district.
(2)After adjusting tuition revenue as provided in paragraph 1, the
superintendent shall reduce all remaining revenues from all revenue types
by the percentage of mills levied in 2022 by the school district for sinking
and interest relative to the total mills levied in 2022 by the school district for
all purposes.
SECTION 2. AMENDMENT. Subdivision b of subsection 4 of section 15.1-27-04.1 of the
North Dakota Century Code, as effective after June 30, 2025, is amended and reenacted as
follows:
b.Subtract an amount equal to seventy-five percent of all revenue types listed in
subdivisionssubdivision c and paragraphs 1 and 2 of subdivision d of
subsection 1 and revenue from payments in lieu of taxes. Before determining the
deduction for seventy-five percent of all revenue types, the superintendent of
public instruction shall adjust revenues as follows:
(1)Tuition revenue shall be adjusted as follows:
(a)In addition to deducting tuition revenue received specifically for the
operation of an educational program provided at a residential
treatment facility, tuition revenue received for the provision of an adult
farm management program, tuition received for the education of
high-cost and special education students, and tuition received under
an agreement to educate students from a school district on an
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air force base with funding received through federal impact aid as
directed each school year in paragraph 3 of subdivision c of
subsection 1, the superintendent of public instruction also shall reduce
the total tuition reported by the school district by the amount of tuition
revenue received for the education of students not residing in the
state and for which the state has not entered a cross-border education
contract; and
(b)The superintendent of public instruction also shall reduce the total
tuition reported by admitting school districts meeting the requirements
of subdivision e of subsection 2 of section 15.1-29-12 by the amount
of tuition revenue received for the education of students residing in an
adjacent school district.
(2)After adjusting tuition revenue as provided in paragraph 1, the
superintendent shall reduce all remaining revenues from all revenue types
by the percentage of mills levied in 2022 by the school district for sinking
and interest relative to the total mills levied in 2022 by the school district for
all purposes.
SECTION 3. AMENDMENT. Subsection 26 of section 57-02-08 of the North Dakota
Century Code is amended and reenacted as follows:
26.a.Fixtures, buildings, and improvements when owned and occupied as a
homestead, as hereinafter defined, by a paraplegic disabled personindividual, or
if the personindividual is deceased the unremarried spouse, if the income from all
sources of the personindividual and spouse, or if the personindividual is
deceased the income from all sources of the unremarried surviving spouse, in the
calendar year prior to the year for which the exemption is claimed did not exceed
the maximum amount of income provided in section 57-02-08.1 for receiving a
homestead credit under that sectionseventy thousand dollars.
b.To obtain the exemption for the first time, a certificate from a medical doctor who
is approved by the board of county commissioners, accompanied by an affidavit,
showing the facts herein required and a description of the property, must be filed
with the county auditor. The affidavit and accompanying certificate must be
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opened to public inspection. Any personindividual claiming the exemption for any
year after the first year shall furnish to the assessor or other assessment officials
when requested to do so any information which the personindividual believes will
support the claim for the exemption for any subsequent year.
c.For purposes of this subsection, "homestead" has the meaning provided:
(1)"Dependent" has the same meaning it has for federal income tax purposes.
(2)"Homestead" means a homestead as described in section 47-18-01 except
that it also applies to any personindividual who otherwise qualifies under the
provisions of this subsection whether or not the personindividual is the head
of a family.
(3)"Income" means income for the most recent complete taxable year from all
sources, including the income of any dependent of the applicant, and
including any county, state, or federal public assistance benefits, social
security, or other retirement benefits, but excluding any federal rent subsidy,
any amount excluded from income by federal or state law with the exception
of income from social security benefits, and medical expenses paid during
the year by the applicant or the applicant's dependent which is not
compensated by insurance or other means.
(4)"Medical expenses" has the same meaning as it has for state income tax
purposes, except that for transportation for medical care the individual may
use the standard mileage rate allowed for state officer and employee use of
a motor vehicle under section 54 - 06 - 09.
d.The board of county commissioners is hereby authorized tomay cancel the
unpaid taxes for any year in which the personindividual has held title to the
exempt property.
SECTION 4. AMENDMENT. Section 57-02-08.3 of the North Dakota Century Code is
amended and reenacted as follows:
57-02-08.3. Homestead credit for special assessments - Certification - Lien.
1.Any person who has qualified for the property tax credit provided for in section
57-02-08.1An individual who is sixty - five years of age or older or permanently and
totally disabled with an income not in excess of seventy thousand dollars may elect to
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also qualify for an additional homesteada credit against that person'sindividual's
homestead for the portion of any special assessment levied by a taxing district which
becomes due for the same year.
2.The total amount of credits allowed for any one property must not exceed six thousand
dollars, adjusted annually on January first of each year after December 31, 2019, by
the consumer price index, excluding any interest charged by the body levying the
special assessment.
3.This credit may be granted only at the election of the qualifying personindividual. The
personindividual making the election shall do so by filing with the county auditor a
claim for the special assessment credit on a form prescribed by the tax commissioner.
The claim must be filed with the county auditor on or before February first of the year
in which the special assessment installment thereof becomes payable.
4.For purposes of this subsection, "consumer:
a."Consumer price index" means the percentage change in the consumer price
index for all urban consumers in the midwest region as determined by the United
States department of labor, bureau of labor statistics, for the most recent year
ending December thirty-first.
b."Dependent" has the same meaning it has for federal income tax purposes.
c."Homestead" means a homestead as described in section 47 - 18 - 01.
d."Income" means income for the most recent complete taxable year from all
sources, including the income of any dependent of the applicant, and including
any county, state, or federal public assistance benefits, social security, or other
retirement benefits, but excluding any federal rent subsidy, any amount excluded
from income by federal or state law with the exception of income from social
security benefits, and medical expenses paid during the year by the applicant or
the applicant's dependent which is not compensated by insurance or other
means.
e."Medical expenses" has the same meaning as it has for state income tax
purposes, except that for transportation for medical care the individual may use
the standard mileage rate allowed for state officer and employee use of a motor
vehicle under section 54 - 06 - 09.
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f."Permanently and totally disabled" means the inability to engage in any
substantial gainful activity by reason of any medically determinable physical or
mental impairment which can be expected to result in death or has lasted or can
be expected to last for a continuous period of not less than twelve months as
established by a certificate from a licensed physician or a written determination of
disability from the social security administration or any federal or state agency
that has authority to certify an individual's disability.
2.5.a.By March first of each year, the county auditor of each county shall certify to the
state tax commissioner, on forms prescribed by the tax commissioner, the
following information:
(1)The name and address of each personindividual for whom the special
assessment credit provided for in subsection 1 was allowed for the
preceding year.
(2)The amount of credit allowed for the special assessment installment thereof
due for the preceding year.
(3)The total amount of the special assessment credits due in each special
assessment district.
(4)Other information that the tax commissioner requires.
b.The tax commissioner shall audit the certifications, make such corrections as
may be required, and certify to the state treasurer for payment to each county by
June first of each year the sum of the amounts computed by adding the credits
allowed for portions of special assessments which were due for each homestead
in the county for the preceding year. No more than the portion of special
assessments due for the preceding year shall be allowed as a credit for any
homestead in any year.
c.The county treasurer upon receipt of the payment from the state treasurer shall
forthwith apportion and distribute the payment to each special assessment district
in the county according to the total credits allowed for each respective special
assessment district.
d.Supplemental certifications by the county auditor and by the state tax
commissioner and supplemental payments by the state treasurer may be made
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after the dates prescribed herein to make such corrections as may be necessary
because of errors therein.
3.6.a.Any credit allowed under subsection 1, plus interest in the amount of six percent
per year from June first of the year for which the special assessment installment
for which a credit is taken becomes payable, creates a lien in favor of the state
against the property upon which the special assessment credit is allowed and
remains a lien upon the property from the time the credit is allowed until the lien
is fully satisfied by depositing the amount of the lien in the state general fund. If
the amount of the lien exceeds the market value of the property, the state may
accept the amount of the market value of the property as payment in full on the
lien.
b.(1)Except as otherwise provided in this subdivision, a transfer of title to the
homestead because of sale, death, or otherwise may not be made without
the lien being satisfied. When a credit under subsection 1 is allowed, the
county auditor shall cause a notice of lien of record to be filed against
subject property with the recorder.
(2)The recorder may not record any deed for property on which the county
auditor has determined that there is an unsatisfied lien created under this
section, except for a transfer between spouses because of the death of one
of them as provided in paragraph 3.
(3)When a transfer occurs between spouses because of the death of one of
them, the lien allowed by this section need not be satisfied until the property
is again transferred.
c.This lien has precedence over all other liens except general tax liens and prior
special assessment liens and shall not be divested at any judicial sale. A mistake
in the description of the property covered by this lien or in the name of the owner
of the property does not defeat the lien if the property can be identified by the
description in the special assessment list.
SECTION 5. AMENDMENT. Section 57-02-08.9 of the North Dakota Century Code is
amended and reenacted as follows:
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57-02-08.9. Primary residence credit - Qualification - Application. (Effective for the
first two taxable years beginning after December 31, 2023)
1.An individualA taxpayer is entitled to a credit of five hundred dollars against the
property tax due on the individual'staxpayer's primary residence as provided in this
section. The credit may not exceed the amount:
a.Is equal to a seventy percent reduction of the property tax due on the taxpayer's
primary residence.
b.The credit must be applied to reduce the property tax owed on the individual's
primary residence after other exemptions or credits under this chapter have been
applied.
2.For purposes of this section, "primary:
a."Owned" means the individual holds a present ownership interest, including
ownership in fee simple, holds a present life estate or other terminable present
ownership interest, holds a beneficial interest in a qualifying trust in which the
property is held, has an ownership interest in the corporation or passthrough
entity that owns the property, or is a purchaser under a contract for deed. The
term does not include a mere right of occupancy or a tenancy under a lease.
b.(1)"Primary residence" means a dwelling in this state owned and occupied by
an individual as that individual's primary place of residence and includes
residences taxed under chapter 57-55, including the land, appurtenances,
and improvements used in the residential occupancy of the dwelling, that,
subject to paragraph 2 and subsection 3, is:
(a)Owned by one or more individuals directly, through a beneficial
interest in a qualifying trust, or through an ownership interest in a
corporation or passthrough entity;
(b)Designed or adapted for human residence;
(c)Used as a residence; and
(d)Occupied as a primary place of residence by:
[1]An individual who holds a present ownership interest, including
ownership in fee simple;
[2]An individual who has a life estate in the property;
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[3]For property owned through a beneficial interest in a qualifying
trust, by a trustor or beneficiary of the trust who qualifies for the
credit; or
[4]For property owned through an ownership interest in a
corporation or passthrough entity, by an individual who holds an
ownership interest in the corporation or passthrough entity and
who qualifies for the credit.
(2)For purposes of the term:
(a)An individual may not have more than one primary residence.
(b)A primary residence includes a primary residence taxed as a mobile
home under chapter 57 - 55.
c."Qualifying trust" means a trust:
(1)In which the agreement, will, or court order creating the trust, an instrument
transferring property to the trust, or any other agreement that is binding on
the trustee provides that the trustor of the trust or a beneficiary of the trust
has the right to use and occupy as the trustor's or beneficiary's primary
residence rent free and without charge except for taxes and other costs and
expenses specified in the instrument or court order:
(a)For life;
(b)For the lesser of life or a term of years; or
(c)Until the date the trust is revoked or terminated by an instrument or
court order that describes the property with sufficient certainty to
identify it and is recorded in the real property records of the county in
which the property is located; and
(2)That acquires the property in an instrument of title or under a court order
that:
(a)Describes the property with sufficient certainty to identify it and the
interest acquired; and
(b)Is recorded in the real property records of the county in which the
property is located.
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d."Trustor" means an individual who transfers an interest in real or personal
property to a qualifying trust, whether during the individual's lifetime or at death,
or the individual's spouse.
3.An individual who does not reside in the primary residence in this state is eligible for
the credit under this section if the individual's absence is due to confinement in a
nursing home, hospital, or other care facility, for as long as that confinement lasts and
the portion of the primary residence previously occupied by the individual is not rented
to another individual.
4.Only one credit under this section may be applied against the property taxes levied
against any primary residence. A trust, corporation, or passthrough entity may not
claim a credit for more than one primary residence under this section.
5.An individual whose primary residence is a farm structure exempt from taxation under
subsection 15 of section 57-02-08 is not eligible for a credit under this section.
6.The credit may not reduce the liability for special assessments levied upon any
property.
7.a.To apply for a credit under this section, an applicant shall sign and file with the
tax commissioner, by April first of each year, an application containing a verified
statement of facts establishing the applicant's eligibility as of the date of the claim
on a form and in the manner prescribed by the tax commissioner.
b.Subject to subsection 8:
(1)An application must be filed by April 1, 2025, to request a credit beginning in
taxable year 2025.
(2)For credits after 2025, an application must be filed by April first to request a
credit beginning:
(a)The taxable year during which the application is filed for a primary
residence taxed as real estate under this title.
(b)The taxable year succeeding the taxable year during which the
application is filed for a primary residence taxed as a mobile home
under chapter 57 - 55.
8.A credit under this subsection is valid for the entire taxable year for which the
application was approved, without regard to any change of ownership of the property
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which occurs after the application date. A credit remains effective for succeeding
taxable years without the owner filing an application for the credit unless there is a
change of ownership in a succeeding taxable year.
9.The tax commissioner may request additional documentation from the applicant when
making the determination of eligibility. Determinations of eligibility for an exemption
under this subsection may be appealed through the equalization and abatement
process.
10.The tax commissioner, in consultation with the county auditors, shall prescribe, design,
and make available all forms necessary to effectuate this section. The tax
commissioner shall make these forms available upon request.
SECTION 6. AMENDMENT. Section 57-02-08.10 of the North Dakota Century Code is
amended and reenacted as follows:
57-02-08.10. Primary residence credit - Certification - Distribution. (Effective through
June 30, 2026)
1.By June first of each year, the tax commissioner shall:
a.Review the applications received under section 57-02-08.9 and determine which
applicants qualify for the credit allowed under section 57-02-08.9; and
b.Provide to each county auditor:
(1)A copy of each approved or rejected application under subdivision a
whichthat identifies a primary residence located in the county; and
(2)The sum of the credits allowed under section 57-02-08.9 in the county for
the currentcorresponding taxable year.
2.a.For taxable year 2025:
(1)The county auditor shall apply the credit under section 57-02-08.9 to each
primary residence taxed as real estate under this title and identified by the
tax commissioner as a qualifying primary residence on the corresponding
property tax statement.
(2)The county auditor shall consider an application received under section
57 - 02 - 08.9 for a primary residence taxed as a mobile home under chapter
57 - 55 and identified by the tax commissioner as a qualifying primary
residence under section 57 - 02 - 08.9 in taxable year 2025 as an application
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for an abatement and refund of taxes in the amount of the credit allowed.
The county auditor shall present the application for abatement and refund of
taxes to the board of county commissioners at its next regular meeting. The
county commissioners shall approve the applications filed under this
paragraph as soon as practicable and refunds must be issued without delay
according to the procedures in section 57 - 23 - 09. The application, notice,
and hearing requirements and procedures under chapter 57 - 23 and
sections 57 - 55 - 04.1 and 57 - 55 - 12 do not apply to an application for
abatement and refund filed under this paragraph.
b.For taxable years after 2025, the county auditor shall apply the credit under
section 57 - 02 - 08.9 to each primary residence identified by the tax commissioner
as a qualifying primary residence on the corresponding property tax statement or
mobile home tax statement.
3.By January firstfifteenth of each year, the county auditor shall certify to the tax
commissioner the sum of the credits approved by the tax commissioner under
subsection 1 which were applied toward property taxes owed on primary residences in
the county for the precedingcorresponding year.
4.By June first of each year after 2024, the tax commissioner shall review a sampling of
information provided by the county auditor to verify the accuracy of the application of
the credit and certify to the state treasurer for payment to each county the aggregate
dollar amount of credits allowed under section 57-02-08.9 in each county for the
precedingcorresponding year.
5.Within fourteen days of receiving the payment from the state treasurer, but no later
than June thirtieth of each year after 2024, the county treasurer shall apportion and
distribute the payment to the county and to the taxing districts of the county on the
same basis as property taxes for the preceding yearand mobile home taxes were
apportioned and distributed for the taxable year in which the taxes were levied.
6.Supplemental certifications by the county auditor and the tax commissioner and
supplemental payments by the state treasurer may be made after the dates prescribed
in this section to make corrections necessary because of errors.
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7.The county auditors shall provide information requested by the tax commissioner to
effectuate this section.
8.The tax commissioner shall prescribe, design, and make available all forms necessary
to effectuate this section.
SECTION 7. AMENDMENT. Section 57-02-11.1 of the North Dakota Century Code is
amended and reenacted as follows:
57-02-11.1. Townhouses - Common areas - Assessment and taxation.
Townhouse property must be classified and valued as is other property except that the
value of the townhouse property must be increased by the value added by the right to use any
common areas in connection with the townhouse development. The common areas of the
development may not be separately taxed. The value of a common area of the townhouse
development must be assessed in an equal amount to each townhouse in the development
unless a declaration setting out a different apportionment is recorded in the office of the county
recorder. The total value of the townhouse property, including the value added as provided
herein, must have the benefit of any homestead credit under section 57-02-08.1 or other special
classification if the townhouse otherwise qualifies.
SECTION 8. AMENDMENT. Subsection 1 of section 57-23-06 of the North Dakota Century
Code is amended and reenacted as follows:
1.Within ten days after receiving an application for abatement, the city auditor or the
township clerk shall give the applicant a notice of a hearing to be held before the
governing body of the city or township, or such other committee as it may designate, in
which the assessed property is located. SaidThe hearing must be set for no more than
sixty days after the date of the notice of hearing, and in any event, must be held
before the recommendations provided for in subsection 2 are made. The applicant
may waive, in writing, the hearing before suchthe governing body or designated
committee at any time before the hearing. Any recommendations provided for in
subsection 2 must be transmitted to the county auditor no more than thirty days after
the date set for the hearing. The provisions of this subsection do not apply to
applications for abatement pursuant to section 57-02-08.2.
SECTION 9. AMENDMENT. Section 57-55-10 of the North Dakota Century Code is
amended and reenacted as follows:
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57-55-10. Exemptions - Exceptions.
1.A mobile home described in this subsection to the extent herein limited is exempt from
taxation under this chapter; provided, that the mobile home shall have a tax permit as
provided in section 57-55-06:
a.If it is owned and used as living quarters of a military personindividual on active
military duty in this state who is a resident of another state.
b.If it is owned and occupied by a welfare recipient, provided the mobile home is
not permanently attached to the land and classified as real property. For the
purposes of this subdivision, "welfare recipient" means any personindividual who
is certified to the county director of tax equalization by the human service zone as
receiving the major portion of income from any state or federal public assistance
program.
c.If it is owned and used as living quarters by a disabled veteran or unremarried
surviving spouse who meets the requirements of subsection 20 of section
57-02-08 or section 57-02-08.8.
d.If it is owned and used as living quarters by a permanently and totally disabled
personindividual or unremarried surviving spouse who meets the requirements of
subsection 20 of section 57-02-08.
e.d.If it is owned and used as the living quarters for a blind personindividual who
meets the requirements of subsection 22 of section 57-02-08.
f.e.If it is owned and used by a personan individual who uses it as living quarters
and who qualifies for the homesteadprimary residence credit provided in section
57-02-08.157 - 02 - 08.9 , and the mobile home shall be regarded for the purposes
of this exemption as the homesteadprimary residence of the personindividual
claiming the exemption.
2.This chapter does not apply to a mobile home that:
a.Is used only for the temporary living quarters of the owner or other occupant
while the personindividual is engaged in recreational or vacation activities,
provided the unit:
(1)Displays a current travel trailer license; or
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30 Sixty-ninth
Legislative Assembly
(2)Is a park model trailer that is used only for seasonal or recreational living
quarters and not as a primary residence, and which is located in a trailer
park or campground, and for which the owner has paid a park model trailer
fee under section 39-18-03.2. For purposes of this paragraph, "park model"
trailer means a recreational vehicle not exceeding forty feet [12.19 meters]
in length which is primarily designed to provide temporary living quarters for
recreation, camping, or seasonal use, is built on a single chassis, is
mounted on wheels, has a gross trailer area not exceeding four hundred
square feet [37.16 square meters] of enclosed living space in the setup
mode, and is certified by the manufacturer as complying with American
national standards institute standard A119.5.
b.Qualifies as a farm residence as described by subsection 15 of section 57-02-08,
provided suchthe mobile home is permanently attached to a foundation.
c.Is permanently attached to a foundation and is assessed as real property,
provided the owner of suchthe mobile home also owns the land on which suchthe
mobile home is located or is in possession of the real property under the terms of
a lease in recordable form which has a term that continues for at least twenty
years after the date of execution with the consent of the lessor of the real
property.
d.Is owned by a licensed mobile home dealer who holds suchthe mobile home
solely for the purpose of resale, and provided that suchthe mobile home is not
used as living quarters or as the place for the conducting of any business.
SECTION 10. REPEAL. Sections 57-02-08.1, 57-02-08.2, and 57-02-08.8 of the North
Dakota Century Code are repealed.
SECTION 11. EFFECTIVE DATE. Sections 3, 4, 5, 7, 9, and 10 of this Act are effective for
taxable years beginning after December 31, 2024. Section 6 of this Act becomes effective on
June 1, 2025.
SECTION 12. EMERGENCY. Sections 5 and 6 of this Act are declared to be an emergency
measure.
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