Bill > HB1152

This bill amends the definition of "residential property" in North Dakota law to expand the types of structures and land that can be considered residential. The updated definition now explicitly includes garages, barns, and storage buildings that are used in connection with residential use, are not located on the same parcel as a dwelling, and are not used for commercial or agricultural purposes. The bill removes previous language that excluded structures with four or more separate family units and mobile home parks with four or more mobile homes from the definition of residential property. The changes to the definition will take effect for taxable years beginning after December 31, 2024, which means the new definition will first apply to property tax assessments in 2025. This modification could potentially impact how certain types of property are classified and taxed in North Dakota, potentially providing more flexibility in defining residential property for tax purposes.

Budget and Finance

https://ndlegis.gov/assembly/69-2025/regular/bill-overview/bo1152.html