ND HB1152

Expands the definition of "residential property" in North Dakota tax code to include garages, barns, and storage buildings not located on the same parcel as a dwelling, provided they are used for residential purposes and not for commercial or agricultural use

Maintains existing exclusions from residential property classification: licensed hotels/motels, structures with four or more separate family units, and land with four or more mobile homes

Amends Section 57-02-01(12) of the North Dakota Century Code

Effective for taxable years beginning after December 31, 2024

Introduced by Representatives Porter and Toman, and Senator Gerhardt in the 69th Legislative Assembly