HB 1559 would limit annual increases in property taxes for residential homeowners in North Dakota by capping tax valuations at the average of the previous three years' values. Exceptions allow reassessment if property was previously untaxed, sold/transfered, or underwent significant improvements (not including routine maintenance or standard repairs after damage). The bill directly affects residential property owners by preventing sudden tax hikes from normal market value changes. It would take effect for tax years starting after December 31, 2024, and prohibits local governments from overriding these rules under home rule authority.
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.
HB 1560 would create a property tax reduction for North Dakota homeowners who have owned their primary residence for 30 years or more, reducing their taxable value by up to $18,000 annually. Homeowners must apply by August 1 each year (with 2025 applications due by August 1, 2025), and the credit applies to both standard real estate and mobile homes. Co-owners and spouses both qualify for the reduction if one meets the 30-year ownership requirement. The bill failed to pass the legislature in February 2025.
HB 1236 amends North Dakota law to specify that hunting and fishing license fees and application fees can only fund state wildlife and fish department programs unrelated to chronic wasting disease (CWD). The bill restricts the use of these fees, ensuring they cannot support CWD management or research. It directly affects the North Dakota Game and Fish Department by altering how it allocates revenue from hunting and fishing permits. The change clarifies that existing fee revenue must be used for general department administration, not specific disease-related initiatives. The bill failed to pass in the legislature during the 2025 session.
HB 1502 would limit North Dakota's state general fund budget growth to a maximum of 3% per two-year budget cycle, unless a two-thirds vote of both legislative chambers approves a higher increase. The bill allows unused portions of the 3% allowance to be carried forward for up to three budget cycles to exceed the limit later. It directly affects the state budget process by imposing a spending cap on the legislature's annual budget decisions. This procedural bill, if enacted, would establish a new rule in the state code governing how much the state can spend from its general fund each biennium.
HB 1552 would limit home rule counties and cities in North Dakota to a maximum 3% sales, use, or gross receipts tax rate after June 30, 2025. It prohibits new taxes or rate increases above 3% for existing local taxes after that date, though taxes approved before July 1, 2025, at higher rates could continue until their approved expiration period ended. The bill affects all counties and cities with home rule authority that levy these local taxes. It takes effect for taxable events occurring after June 30, 2025.
Relating to a partial property tax exemption for residential property used for in‑home care services for a qualifying individual; and to provide an effective date.
HB 1436 proposes to amend North Dakota's motor vehicle excise tax code by establishing age-based tax rates: 5% for vehicles under 11 years old, 3% for vehicles 11-25 years old, and 1% for vehicles over 25 years old. The tax applies to the purchase price of any motor vehicle acquired for use in North Dakota, whether bought inside or outside the state. The bill would have taken effect for taxable events occurring after June 30, 2025, but failed to pass the legislature in January 2025. This change would directly affect individuals purchasing new or used vehicles in North Dakota, altering the tax burden based on vehicle age.
