North Dakota 2025-2026 Regular Session

North Dakota House Bill HB1474

Introduced
1/17/25  
Refer
1/17/25  
Report Pass
2/13/25  
Engrossed
2/18/25  
Refer
2/18/25  

Caption

A BILL for an Act to provide for a legislative management study of property tax reform for residential property.

Impact

The ramifications of HB 1474, if passed, could significantly reshape how property taxes are imposed on residential properties in North Dakota. The study will look into current assessment procedures, the roles of equalization and abatement processes, and taxing district budgets to identify potential advantages and disadvantages of altering the existing property tax framework. This could set the groundwork for future legislative changes that could either ease the tax burden for residents or create a more stable revenue system for local governments.

Summary

House Bill 1474 aims to initiate a legislative management study focusing on property tax reform specifically for residential properties in North Dakota. The bill highlights areas including the feasibility of implementing limitations on taxable valuation increases and proposes the examination of alternative taxation methodologies, such as a pricing strategy based on square footage. This effort is intended to address concerns surrounding property tax burdens on homeowners and ensure a comprehensive evaluation of the current system's efficacy.

Sentiment

The sentiment around HB 1474 appears to be cautiously optimistic amongst proponents who see it as a necessary step towards understanding and potentially reforming a property tax system that may currently be inadequate. However, there is also underlying caution regarding the implications a new taxation method might hold for both taxpayers and local government revenue. Stakeholders may have divided reactions based on how the changes could affect their financial responsibilities and benefits.

Contention

One notable point of contention surrounding HB 1474 is the potential transition from the existing ad valorem property tax system to a new method based on price per square foot. This shift may lead to fears of unforeseen consequences, affecting both taxpayers and taxing districts during and after the implementation period. Lawmakers and citizens will need to engage in detailed discussions to address these concerns, ensuring the reform does not lead to unintentional financial hardships for those it aims to benefit.

Companion Bills

No companion bills found.

Similar Bills

CA AB245

Property taxation: application of base year value: disaster relief.

HI HB1398

Relating To Property.

CA SB603

Property taxation: transfer of base year value: disaster relief.

CA AB1262

Stolen or embezzled property: description.

TX SB180

Relating to the repurchase of real property from an entity with eminent domain authority.

TX HB476

Relating to the repurchase of real property from an entity with eminent domain authority.

TX HB20

Relating to the repurchase of real property from an entity with eminent domain authority.

TX HB3844

Relating to the establishment of the department of consumer affairs services for property owners and property owners' associations within the office of the attorney general.