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 department of commerce grant reporting requirements; to amend and reenact subsection 1 of section 10‑30.5‑02, sections 54‑60‑09, 54‑60‑19, 54‑60‑28, 54‑60‑29, 54‑60‑29.1, and 54‑60‑31 of the North Dakota Century Code, relating to the purpose of the North Dakota development fund, duties and talent strategy of the division of workforce development, the uncrewed aircraft systems program, the uncrewed aircraft systems program fund, the beyond visual line of sight uncrewed aircraft system program, and changing the name of the office of legal immigration to the global talent office; to authorize a Bank of North Dakota line of credit; to provide for a transfer; to provide an application; to provide an exemption; and to provide for a legislative management report.
SB 2015 is a funding bill that allocates $247.1 million from North Dakota’s general fund to cover the operating expenses of the Department of Corrections and Rehabilitation for the 2025-2027 biennium. It specifies $266 million for adult services and $26.9 million for youth services, after accounting for $45.7 million in other funding sources. The bill also allows the department to deposit certain revenues (like fines, fees, and commissary profits) into its operating fund for use during the same period. It requires a legislative management study and a report on the department’s operations but does not create new policies or change existing laws.
Relating to a limited exemption for development incentive wells; to amend and reenact sections 57‑51‑02.6, 57‑51‑05, and 57‑51.1‑01 of the North Dakota Century Code, relating to the temporary exemption for oil and gas wells employing a system to avoid flaring, an exemption from gross production tax for gas produced from certain enhanced oil recovery projects, and the definition of development incentive well; to provide an effective date; and to provide an expiration date.
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 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.
Relating to health insurance benefits coverage provided by the uniform group insurance program; to provide an appropriation; to provide for a statement of legislative intent; and to provide an effective 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.
Relating to the option for a school district to reduce its local contribution deduction in the school state aid formula by the percentage of the local contribution which comes from in lieu of revenue.
Relating to an education savings account program for students who are not enrolled in public school or a homeschool program; to provide an appropriation; and to provide an effective date.
