Budget & Taxes

failed · North Dakota · Senate Feb 6, 2025

SB 2320: A BILL for an Act to amend and reenact section 57-06-17.1 of the North Dakota Century Code, relating to the carbon dioxide pipeline tax exemption; and to provide an effective date.

SB 2320 would exempt carbon dioxide pipelines (and associated equipment) from property taxes during construction and for the first ten years after operation. It applies to pipelines built after 1996 used for transporting carbon dioxide for geologic storage or oil/gas recovery, but excludes interstate pipelines entering North Dakota. The exemption covers the pipeline itself (not the land) and would take effect for tax years beginning after December 31, 2024. This bill directly affects companies building or operating CO2 pipelines within North Dakota for these specific purposes.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts CO2 pipelines from property taxes, reducing state tax revenue and weakening the tax base for budget purposes.92% confidence

Sub-Topics Tax Incentives

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failed · North Dakota · House Feb 11, 2025

HB 1390: 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.

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.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRepeals homestead and disabled veterans' tax credits, increasing tax burden on eligible homeowners and veterans.95% confidence ✗ VeteransOpposes VeteransBill repeals disabled veterans' credit provisions, removing financial benefit for veterans per title/summary.95% confidence

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signed · North Dakota · Senate Mar 27, 2025

SB 2207: AN ACT to amend and reenact subsection 2 of section 57-40.3-04 of the North Dakota Century Code, relating to a motor vehicle excise tax exemption for tribal governments; and to provide an effective date.

SB 2207 amends North Dakota law to explicitly include federally recognized tribal governments within state reservations in the exemption from motor vehicle excise tax. This change directly affects tribal governments operating vehicles on their reservations, ensuring vehicles owned or procured by them are exempt from the tax. The bill expands an existing exemption previously covering state/federal entities to specifically include tribal governments. It takes effect for taxable events after June 30, 2025.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill expands tax exemption for tribal governments, reducing state tax revenue from motor vehicle excise tax.90% confidence

Sub-Topics Sales Tax Tax Incentives

signed · North Dakota · House Apr 21, 2025

HB 1483: AN ACT to amend and reenact subsection 4 of section 57-51.1-03 of the North Dakota Century Code, relating to the oil extraction tax rate reduction for oil produced from a new well drilled and completed outside the Bakken and Three Forks formations; to provide for a legislative management study; and to provide an effective date.

Relating to the oil extraction tax rate reduction for oil produced from a new well drilled and completed outside the Bakken and Three Forks formations; to provide for a legislative management study; and to provide an effective date.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill reduces oil extraction tax rate for new wells outside Bakken/Three Forks, creating tax break for oil producers (wealthy entities), aligning with 'oppose' indicator of tax breaks primarily for wealthy.90% confidence ✗ EnergyOpposes EnergyBill reduces oil extraction tax for new wells outside Bakken/Three Forks, directly incentivizing fossil fuel production over renewable energy development.95% confidence

Sub-Topics Oil & Gas

failed · North Dakota · Senate Feb 4, 2025

SB 2312: A BILL for an Act to create and enact a new subsection to section 57-02-08 of the North Dakota Century Code, relating to a property tax exemption for property owned by a charitable organization and used for equine events; and to provide an effective date.

SB 2312 would create a property tax exemption in North Dakota for land owned by charitable organizations and used primarily for non-profit equine events, such as horse shows or competitions. This exemption would apply to taxable years beginning after December 31, 2024, directly benefiting qualifying charitable groups that host these events. The bill adds a new provision to the state tax code specifying that such property is exempt from property taxation. It does not change existing tax rules for for-profit equine businesses or other property uses. The bill failed to pass in committee and was rejected during floor debate in February 2025.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill creates new property tax exemption for charities, reducing state tax revenue and weakening tax base, directly limiting fiscal resources.95% confidence

Sub-Topics Property Tax Tax Incentives

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failed · North Dakota · House Feb 11, 2025

HB 1353: A BILL for an Act to create and enact a new section to chapter 57-15 of the North Dakota Century Code, relating to limitations on property tax levies by taxing districts without voter approval; and to provide an effective date.

HB 1353 would limit how much property taxes can increase annually for North Dakota taxing districts (like cities, counties, and school districts) without voter approval. It caps annual increases at either the Consumer Price Index (CPI) or 3%, whichever is lower, with specific exceptions for new taxable property, changes in exemptions, or existing debt payments. Taxing districts could carry forward unused increases for up to three years but must seek voter approval (60%+ vote) for any increase exceeding the cap. The bill would apply to all taxing districts except for certain bonded debt payments, state medical center levies, and specific conservation district taxes.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill restricts annual property tax increases without voter approval, capping hikes at CPI or 3% (whichever is lower), directly limiting tax levies for districts.95% confidence

Sub-Topics Property Tax

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failed · North Dakota · Senate Feb 24, 2025

SB 2378: A BILL for an Act to create and enact a new section to chapter 57-15 of the North Dakota Century Code, relating to limitations on taxing district budgets without voter approval; and to provide an effective date.

SB 2378 would limit how much local governments (like cities, counties, or school districts) in North Dakota can increase property taxes without voter approval. It sets a cap: annual tax budget increases could not exceed the Consumer Price Index (CPI) from the previous year, adjusted for changes in taxable property (e.g., new construction or lost exemptions). To exceed this limit, local governments would need approval from at least two-thirds of voters in a general election, but only for one year at a time. The bill applies to all taxing districts and prevents cities/counties from overriding these rules through home rule authority. It was introduced in January 2025 but failed to pass in February 2025.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRestricts local tax increases without voter approval, limiting government budget flexibility per bill's cap on annual property tax hikes.95% confidence ✗ EducationOpposes EducationLimits school district tax increases without voter approval, restricting funding flexibility for educational budgets.85% confidence

Sub-Topics Business Taxes Property Tax

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passed · North Dakota · House Mar 25, 2025

HB 1388: A BILL for an Act to amend and reenact subsections 1 and 7 of section 57-38-30.3 of the North Dakota Century Code, relating to income tax rates for individuals, estates, and trusts and the marriage penalty credit; to repeal section 57-38-01.28 of the North Dakota Century Code, relating to the marriage penalty credit; and to provide an effective date.

Relating to income tax rates for individuals, estates, and trusts and the marriage penalty credit; to repeal section 57‑38‑01.28 of the North Dakota Century Code, relating to the marriage penalty credit; and to provide an effective date.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRepeals marriage penalty credit, increasing tax burden for married couples (middle-income group), directly opposing tax relief measures.85% confidence

Sub-Topics Income Tax

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passed · North Dakota · House Apr 15, 2025

HB 1534: A BILL for an Act to create and enact a new section to chapter 57-02 of the North Dakota Century Code, relating to limitations on taxable valuation increases without voter approval; and to provide an effective date.

HB 1534 would limit annual increases in property tax valuations to 3% without voter approval, applying to all taxable properties in North Dakota regardless of ownership changes. Property owners would see their taxes capped at this 3% annual increase unless new improvements (like renovations) are made, which could temporarily exceed the limit. To raise valuations above 3%, local voters would need to approve a ballot measure at a general election, with such approvals limited to four-year periods. The bill explicitly prevents cities or counties from overriding this cap through local home rule authority. It would take effect for taxable years beginning after December 31, 2024.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill restricts annual property tax valuation increases to 3% without voter approval, limiting tax hikes and requiring voter consent for higher valuations.90% confidence

Sub-Topics Property Tax

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failed · North Dakota · House Jan 31, 2025

HB 1552: A BILL for an Act to create and enact a new section to chapter 11-09.1 and a new section to chapter 40-05.1 of the North Dakota Century Code, relating to limitation of the rate of home rule sales, use, or gross receipts taxes; and to provide an effective date.

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.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRestricts local tax rate increases above 3% after 2025, limiting local fiscal authority on sales taxes.95% confidence

Sub-Topics Business Taxes

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