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ND SB2351

Bill

Official Source

Status

Introduced

1/21/2019

Primary Sponsor

Dwight Cook

Click for details

Origin

Senate

66th Legislative Assembly

AI Summary

  • Changes the farm home residence property tax exemption requirement from permissive ("assessor may require") to mandatory ("shall provide") that occupants claiming the exemption provide written statements to the assessor
  • Requires individuals claiming the exemption to provide necessary income information on a form supplied by the tax commissioner to demonstrate eligibility
  • Designates the tax commissioner to review a sampling of exemptions provided under this section
  • Classifies eligibility records provided to the assessor as exempt records under North Dakota open records law (section 44-04-17.1)
  • Effective for taxable years beginning after December 31, 2018

Legislative Description

The farm home residence property tax exemption and an open records exemption for documents evidencing eligibility for the exemption; and to provide an effective date.

Last Action

Second reading, failed to pass, yeas 0 nays 46

2/5/2019

Committee Referrals

Finance and Taxation1/21/2019

Full Bill Text

No bill text available