Bill > HB1289

This bill creates a partial property tax exemption for residential property owners in North Dakota who provide in-home care to a qualifying direct relative who is unable to care for themselves. Specifically, the bill allows property owners to receive a 50% reduction in the taxable valuation of their residential property if they are caring for a direct relative (which includes spouses, parents, grandparents, aunts, uncles, children, siblings, nieces, and nephews) who is physically or mentally incapable of self-care due to incapacity, age, illness, or disability. To qualify for the exemption, the qualifying individual must live in the same residential property with the property owner for more than half of the tax year, and the property owner must provide documentation to the local assessor demonstrating their eligibility using a form prescribed by the tax commissioner. The property tax exemption will take effect for taxable years beginning after December 31, 2024, providing financial relief to family caregivers who are supporting relatives with significant care needs.

Budget and Finance

https://ndlegis.gov/assembly/69-2025/regular/bill-overview/bo1289.html