Bill > HB1232

This bill amends the definition of residential property in North Dakota's legal code, expanding and clarifying what qualifies as residential property for tax assessment purposes. Specifically, the bill defines residential property as property used as a dwelling, including a tract of land with three or fewer mobile homes and vacant platted lots within city limits that are intended for residential use. The assessor can determine the intended residential use based on zoning regulations or plat documents. The bill explicitly excludes certain types of properties from the residential property definition, such as hotel and motel accommodations that require licensing, structures providing living accommodations for four or more separate family units, and tracts of land with four or more mobile homes. This modification provides more precise guidelines for property classification and assessment. The bill will take effect for taxable years beginning after December 31, 2024, giving local assessors and property owners time to understand and implement the new definition.

Budget and Finance, Government Affairs

https://ndlegis.gov/assembly/69-2025/regular/bill-overview/bo1232.html