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ND SB2202
Bill
Status
4/22/2021
Primary Sponsor
Jason Heitkamp
Click for details
AI Summary
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City or county governing bodies may grant property tax exemptions for fixtures, buildings, and improvements used primarily to provide early childhood services or operate as adult day care centers.
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Exemption applies to property operated by corporations, limited liability companies, or organizations licensed under North Dakota Century Code chapter 50-11.1, regardless of whether the provider owns the property.
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Property used as a residence is not eligible for the exemption.
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Effective for taxable years beginning after December 31, 2020.
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Passed Senate 47-0 and House 80-12 with 1 absent.
Legislative Description
A property tax exemption for property leased for the provision of early childhood or adult day care services; and to provide an effective date.
Last Action
Signed by Governor 04/21
4/22/2021