Relating to a property tax exemption for certain agricultural land upon which an easement has been granted to the United States; and to provide an effective date.
HB 1264 appropriates $75,000 from the general fund to the North Dakota State Historical Society for a one-time bridge construction project at Whitestone Hill State Historic Site. The funding is allocated for the 2025-2027 biennium and is specifically designated for infrastructure improvements at the site. This procedural bill directly affects the State Historical Society and the Whitestone Hill site by providing dedicated capital for physical enhancements.
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 evaluation of economic development tax incentives and the use tax exemption for raw materials, single‑use product contact systems, and reagents used for biologic manufacturing; to repeal section 57‑39.2‑04.19 of the North Dakota Century Code, relating to the sales tax exemption for raw materials, single‑use product contact systems, and reagents used for biologic manufacturing; and to provide an effective date.
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 1171 creates a scholarship program for dependents of North Dakota law enforcement family members, directly affecting eligible students whose parents or guardians are full-time law enforcement officers (including correctional officers, firefighters, EMS providers, or peace officers) with at least three years of service. The program covers 50% of tuition costs (minus other aid) at state higher education institutions, administered by the State Board of Higher Education. It appropriates $5 million from the general fund for the 2025-2027 biennium to fund these scholarships. The bill defines eligibility through tax dependency exemptions and enrollment at state-controlled colleges or universities.
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.
Relating to an income tax deduction for cash and noncash tips received by a food or beverage service establishment employee; and to provide an effective date.
HCR 3002 is a proposed constitutional amendment that would allow North Dakota to authorize and regulate sports betting within the state. If approved by voters, it would amend the state constitution to permit the legislature to license and regulate sports betting on professional and college sports. All tax revenue generated from sports betting would be required to fund K-12 public schools. This change would directly affect all North Dakotans by altering the state's legal framework for gambling and directing new revenue toward public education.
