ND HB1343

Expands the homestead exemption to cover the full property value when claims arise from property taxes or special assessments, rather than being capped at $150,000

Removes property taxes from the list of debts that can force execution or sale of a homestead, while maintaining exceptions for mechanics' liens, mortgages, and purchase debts

Establishes that a debtor's bankruptcy discharge claim of homestead constitutes a valid homestead declaration, and filing a certified copy with legal description provides notice of exemption from judgments

Requires tax lien foreclosure notices to include information about homestead exemptions under chapter 47-18 and the process to claim a property as a homestead

Creates a lien priority hierarchy where property tax and special assessment liens take precedence over judgments, mortgages, and other claims (except liens under section 35-34-02.1), with property tax liens ranking above special assessment liens