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ND HB1586
Bill
Status
1/20/2025
Primary Sponsor
Lori VanWinkle
Click for details
AI Summary
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Increases the primary residence property tax credit from $500 to $5,000, applied after other exemptions and credits, with applications due by April 1 for real estate and September 1 for mobile homes
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Prohibits tax lien foreclosure on primary residences for delinquent property taxes and special assessments, removing the ability of counties to seize owner-occupied homes for unpaid taxes
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Converts unpaid property taxes on primary residences into personal debt of the owner, enforceable through garnishment, attachment, income tax refund setoff, and other collection methods rather than foreclosure
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Adds counties to the list of "claimant agencies" authorized to intercept state income tax refunds to collect delinquent property taxes owed on primary residences
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Effective for taxable years beginning after December 31, 2024, with emergency provisions for the primary residence credit sections taking effect June 1, 2025
Legislative Description
The primary residence credit, setoff of income tax refunds for payment of delinquent real property and special assessment taxes, and eliminating foreclosure of tax liens for primary residential property; to provide an effective date; to provide an expiration date; and to declare an emergency.
Last Action
Second reading, failed to pass, yeas 22 nays 71
2/12/2025