Bill > HB1383

This bill amends North Dakota's property tax exemption laws to expand the types of land that can be declared tax-exempt by county commissioners. Specifically, the bill adds a new category of tax-exempt land: agricultural land where a permanent easement has been granted to the United States for the purpose of protecting, restoring, or enhancing wetlands in the state. The existing law already provided tax exemptions for inundated lands and lands with highway easements granted to the United States or state agencies. The bill clarifies and updates the language around these exemptions, specifying that the lands remain exempt until the related conservation project or highway is abandoned or completed. The tax exemption will become effective for taxable years beginning after December 31, 2024, which means it will first apply to property taxes for the 2025 tax year. This change aims to provide financial relief to landowners who voluntarily contribute their agricultural land to federal wetland conservation efforts.

Budget and Finance

https://ndlegis.gov/assembly/69-2025/regular/bill-overview/bo1383.html