ND HB1438

Amends North Dakota Century Code section 57-02-08 to clarify property tax exemptions for buildings and land owned by institutions of public charity, including public hospitals and nursing homes under religious or charitable control.

Exempts buildings used wholly or in part for public charity together with land actually occupied by such institutions that are not leased or otherwise used for profit.

Allows exemption for up to 50 acres of undeveloped land owned by public hospitals or nursing homes under religious or charitable control for future building purposes, with the exemption expiring 10 years after acquisition if construction improvements have not commenced.

Exempts dormitories, dwellings, or residential structures owned by 501(c)(3) tax-exempt religious or charitable organizations and occupied by members subject to religious vows of poverty who devote substantially all their time to the owner's religious or charitable activities.

Effective for taxable years beginning after December 31, 2022; passed in the House 87-5-2 and in the Senate 46-0-1.