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ND HB1626

Bill

Status

Passed

1/23/2026

Primary Sponsor

Craig Headland

Click for details

Origin

House of Representatives

69th Legislative Assembly Special Session

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