ND HB1500

Extends the property tax delinquency period before foreclosure from two years to five years for primary residences, while maintaining a two-year period for all other property types.

Requires county treasurers to notify property owners by October first of the fifth year (for primary residences) or second year (for other property) that delinquent taxes must be paid or foreclosure will occur.

Directs county auditors to issue foreclosure notices on or before June first each year for primary residences delinquent five or more years and other property delinquent two or more years.

Applies to property tax proceedings for taxes due or delinquent in taxable years after 2020, with earlier tax proceedings governed by law in effect on December 31, 2020.

Effective for taxable years beginning after December 31, 2020.