ND SB2309

Amends property tax exemption for paraplegic disabled veterans and those awarded specially adapted housing by the Department of Veterans' Affairs, allowing up to $120,000 in valuation reduction for homestead fixtures, buildings, and improvements.

Modifies the property tax credit for disabled veterans with 50% or greater service-connected disability rating to require monthly pension receipt from the Department of Veterans' Affairs rather than specific discharge or retirement status.

Extends property tax credit eligibility to unremarried surviving spouses of disabled veterans who receive monthly survivor's pensions from the Department of Veterans' Affairs.

Provides a one hundred percent credit applied against the first $6,750 of taxable homestead valuation, with the credit amount equal to the disabled veteran's certified disability compensation rating percentage.

Effective for taxable years beginning after December 31, 2018.