HB 1626 changes how North Dakota property tax discounts and credits are applied. It requires that the 5% early payment discount (for taxes paid by February 15) must be applied before the primary residence credit, affecting homeowners who qualify for both benefits. This adjustment ensures the discount reduces the tax bill first, potentially lowering the amount subject to the credit. The change applies to all real property taxes and mobile home taxes for taxable years beginning after December 31, 2025.
Relating to a rural health loan program under the medical facility infrastructure loan fund; to provide an exemption; to provide for a legislative management report; to provide for application; to provide a report; and to provide an effective date.
HB 1627 proposed appropriating $7 million to fund free school meals for eligible students during the 2026-27 school year. It would have provided meals at no cost to students in public or nonpublic schools whose household income is below 300% of the federal poverty level. The bill aimed to cover meal expenses through grants to school districts, with funding effective July 1, 2026. The legislation failed to pass in January 2026, receiving 45 votes in favor and 48 against. This was a funding measure, not a procedural resolution, and would have directly affected low-income students and school districts.
Relating to rail passenger authority agreements and a legacy earnings fund; to amend and reenact section 6‑09.4‑10.1, subsection 1 of section 21‑10‑06, and sections 24‑02‑37.3, 54‑27‑19, and 57‑40.3‑10, section 57‑51.1‑07.5 as amended by Senate Bill No. 2323 as approved by the sixty-ninth legislative assembly, and sections 57‑51.1‑07.7 and 57‑51.1‑07.8 of the North Dakota Century Code, relating to funds invested by the state investment board, the flexible transportation fund, the highway tax distribution fund, motor vehicle excise tax collections, the state share of oil and gas taxes, the municipal infrastructure fund, and the county and township infrastructure fund; to repeal sections 21‑10‑12, 21‑10‑13, 54‑27‑19.3, and 54‑27‑19.4 of the North Dakota Century Code, relating to legacy fund definitions, a legacy earnings fund, the legacy earnings highway distribution fund, and legacy earnings township highway aid fund; to provide for a legislative management report; to provide for application; to provide an effective date; and to provide an exemption.
Relating to the personal needs allowance amount for eligible beneficiaries; to provide for an increase in the personal monthly needs allowance; and to provide an appropriation.
Relating to annual audits of the North Dakota development fund; to provide for a performance audit of the North Dakota development fund; to provide for a legislative management report; and to provide an appropriation.
Relating to meals provided to employees of the veterans' home; to provide an exemption; to provide for a legislative management study; and to declare an emergency.
Relating to a legacy earnings fund, a legacy property tax relief fund, a primary residence certification, and a limitation on property tax levies without voter approval; to amend and reenact section 6‑09.4‑10.1, subsection 1 of section 21‑10‑06, sections 40‑40‑06, 54‑27‑19.3, and 57‑02‑01, subdivision c of subsection 1 of section 57‑02‑08.1, subdivision b of subsection 2 of section 57‑02‑08.1, section 57‑02‑08.8, section 57‑02‑08.9 as amended by section 1 of Senate Bill No. 2201, as approved by the sixty-ninth legislative assembly, sections 57‑02‑08.10, 57‑02‑27, 57‑02‑27.1, 57‑02‑53, 57‑09‑04, 57‑11‑03, 57‑12‑06, 57‑15‑02.2, 57‑15‑14.2, and 57‑20‑07.1 of the North Dakota Century Code, relating to funds invested by the state investment board, property tax definitions, the homestead tax credit and renters refund, the property tax credit for disabled veterans, the primary residence credit, property classifications, assessment and budget hearing notices to property owners, school district levies, and the property tax statement; to repeal sections 21‑10‑12 and 21‑10‑13 of the North Dakota Century Code, relating to legacy fund definitions and the legacy earnings fund; to provide a statement of legislative intent; to provide for a legislative management study, to provide an appropriation; to provide an effective date; to provide an expiration date; and to declare an emergency.
Relating to a legacy earnings fund, a legacy property tax relief fund, a state reimbursed taxable valuation reduction for residential, agricultural, and commercial property, limitations on taxable valuation increases, and voter-approved excess levy authority; to amend and reenact section 6‑09.4‑10.1, subsection 1 of section 21‑10‑06, section 54‑27‑19.3, subdivision c of subsection 1 of section 57‑02‑08.1, subdivision b of subsection 2 of section 57‑02‑08.1, and section 57‑02‑08.10, of the North Dakota Century Code, relating to funds invested by the state investment board, the homestead tax credit and renters refund, and the primary residence credit certification and state reimbursement; to repeal sections 21‑10‑12, 21‑10‑13, and 57‑02‑08.9 of the North Dakota Century Code, relating to legacy fund definitions, the legacy earnings fund, and the primary residence credit; to provide an appropriation; to provide for a transfer; to provide an effective date; and to provide an expiration date.
This bill amends North Dakota's income tax law to allow a deduction for benefits received by retired law enforcement personnel. It modifies a specific section of the North Dakota Century Code, enabling these individuals to reduce their taxable income based on these benefits. The legislation also includes a provision for retroactive application of this tax deduction.
