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ND HB1626
Bill
Status
Passed
1/23/2026
Primary Sponsor
Craig Headland
Click for details
AI Summary
- Requires the 5% early payment discount for real estate taxes (paid by February 15) to be applied before the primary residence credit is calculated, rather than after
- Applies the same discount-before-credit calculation order to mobile home taxes paid in full by February 15
- Primary residence credit must now be applied to reduce property taxes only after exemptions, credits, and discounts have been applied
- Effective for taxable years beginning after December 31, 2025
- Passed House 93-0 and Senate 40-6
Legislative Description
Application of the primary residence credit and discount for early payment of tax; and to provide an effective date.
Last Action
Filed with Secretary Of State 01/23
1/28/2026
Committee Referrals
Policy Committee1/22/2026
Policy Committee1/21/2026
Full Bill Text
No bill text available