ND SB2369

Establishes a property tax credit for qualified parents whose school-aged children attend nonpublic schools or home education programs under North Dakota Century Code chapter 15.1-23.

Credit amount equals the property taxes levied by the school district on the parent's primary residence in the preceding taxable year, minus any irrepealable tax for bonded indebtedness.

Qualified parents must file a claim form with the county auditor by July 1st of the taxable year, signed with a verified statement of eligibility facts.

County auditor reviews claims and applies approved credits against current-year school district property taxes on the primary residence, with credits capped at the current year's tax amount.

Effective for taxable years beginning after December 31, 2022.