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Bill > HB1626
ND HB1626
ND HB1626Application of the primary residence credit and discount for early payment of tax; and to provide an effective date.
summary
Introduced
01/21/2026
01/21/2026
In Committee
01/22/2026
01/22/2026
Crossed Over
01/22/2026
01/22/2026
Passed
01/23/2026
01/23/2026
Dead
Signed/Enacted/Adopted
01/23/2026
01/23/2026
Introduced Session
69th Legislative Assembly Special Session
Bill Summary
AN ACT to amend and reenact subdivision d of subsection 1 of section 57-02-08.9, section 57-20-09, and subsection 1 of section 57-55-03 of the North Dakota Century Code, relating to application of the primary residence credit and discount for early payment of tax; and to provide an effective date.
AI Summary
This bill amends North Dakota law to clarify the order in which tax benefits are applied, specifically ensuring that a discount for early payment of property taxes is applied *before* a primary residence credit, which is a tax reduction for homeowners. This change affects how property taxes are calculated for primary residences and also applies to taxes on mobile homes. The bill also makes a technical correction to remove outdated language regarding when credits or discounts are applied to the primary residence credit. This legislation will take effect for tax years beginning after December 31, 2025.
Committee Categories
Government Affairs
Sponsors (8)
Jared Hagert (R)*,
Craig Headland (R)*,
Mike Nathe (R)*,
Todd Porter (R)*,
Greg Stemen (R)*,
Nathan Toman (R)*,
Brad Bekkedahl (R),
Mark Weber (R),
Last Action
Filed with Secretary Of State 01/23 (on 01/28/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://ndlegis.gov/assembly/69-2025/special/bill-overview/bo1626.html |
| BillText | https://ndlegis.gov/assembly/69-2025/special/documents/25-1400-02000.pdf |
| BillText | https://ndlegis.gov/assembly/69-2025/special/documents/25-1400-01000.pdf |
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