HB 1626 North Dakota House · 69th Legislative Assembly (2025-26)

AN ACT to amend and reenact subdivision d of subsection 1 of section 57-02-08.9, section 57-20-09, and subsection 1 of section 57-55-03 of the North Dakota Century Code, relating to application of the primary residence credit and discount for early payment of tax; and to provide an effective date.

HB 1626 changes how North Dakota property tax discounts and credits are applied. It requires that the 5% early payment discount (for taxes paid by February 15) must be applied before the primary residence credit, affecting homeowners who qualify for both benefits. This adjustment ensures the discount reduces the tax bill first, potentially lowering the amount subject to the credit. The change applies to all real property taxes and mobile home taxes for taxable years beginning after December 31, 2025.

Issues: ✓ Budget & Taxes

Bill status signed all 5 stages cleared

Introduction

Jan 2026

Committee Review

Jan 2026

House Passage

Jan 2026

Senate Passage

Jan 2026

Signed into Law

Jan 2026

Introduced Jan 21, 2026 Signed Jan 23, 2026

Maddy AI version diff · 1 comparison

What changed between versions

INTRODUCED → Enrollment · 5 edits

MODERATE

This bill clarifies the order in which property tax credits and discounts are applied in North Dakota. It ensures the primary residence credit is applied after early payment discounts, preventing confusion about which benefit takes priority. The changes also update formatting and session information for the 2026 legislative session.

Scope change

The bill's scope remains focused on property tax administration, but the application order of credits and discounts has been clarified to prevent processing errors.

REQUIREMENT

Added a requirement that the primary residence credit must be applied after other exemptions, credits, or discounts have been applied to reduce property tax owed.

Clarified that the early payment discount for real estate taxes must be applied before the primary residence credit is applied.

Clarified that the early payment discount for mobile home taxes must be applied before the primary residence credit is applied.

TIMELINE

Added session information indicating this is the Sixty-ninth Legislative Assembly in Special Session commencing January 21, 2026.

TECHNICAL

Updated bill formatting to reflect proper legislative assembly session information and removed old bill tracking numbers.

Floor votes · Senate Jan 23, 2026 · House Jan 22, 2026

How they voted

40–6

Passed · 1 other

Total votes 47

Jan 23, 2026

D Democratic5

3 Yea 2 Nay

60% Yea

R Republican42

37 Yea 4 Nay 1

88% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Jan 28, 2026

Introduced

Filed with Secretary Of State 01/23

legislature

Jan 23, 2026

Signed into law

Signed by Governor 01/23

lower

Jan 23, 2026

Upper · Passed

Second reading, passed, yeas 40 nays 6

upper

Jan 22, 2026

Upper · Passed

Reported back, do pass, place on calendar 13 1 0

upper

Jan 22, 2026

Introduced

Introduced, first reading, referred Joint Policy Committee

upper

Jan 22, 2026

Lower · Passed

Second reading, passed, yeas 93 nays 0

lower

Jan 21, 2026

Lower · Passed

Reported back, do pass, place on calendar 14 0 0

lower

Jan 21, 2026

Lower · Passed

Committee Hearing 02:30

lower

Jan 21, 2026

Introduced

Introduced, first reading, referred Joint Policy Committee

lower

1 primary · 7 co-sponsors