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ND HB1289
Bill
Status
1/13/2025
Primary Sponsor
Lisa Meier
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AI Summary
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Creates a 50% property tax exemption on the taxable valuation of residential property used by owners to provide in-home care for a qualifying individual
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Qualifying individual must be a direct relative (spouse, parent, grandparent, uncle, aunt, child, sibling, niece, or nephew by blood, adoption, or marriage) who is physically or mentally incapable of caring for themselves
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The care recipient must live in the residential property with the property owner for more than 50% of the taxable year
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Property owners must submit eligibility documentation to the assessor using a form prescribed by the tax commissioner
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Effective for taxable years beginning after December 31, 2024
Legislative Description
A partial property tax exemption for residential property used for in-home care services for a qualifying individual; and to provide an effective date.
Last Action
Second reading, failed to pass, yeas 32 nays 61
1/30/2025