SB 2207 amends North Dakota law to explicitly include federally recognized tribal governments within state reservations in the exemption from motor vehicle excise tax. This change directly affects tribal governments operating vehicles on their reservations, ensuring vehicles owned or procured by them are exempt from the tax. The bill expands an existing exemption previously covering state/federal entities to specifically include tribal governments. It takes effect for taxable events after June 30, 2025.
This bill exempts infrastructure fees collected by North Dakota cities and counties from local tax spending limits. It ensures fees for projects like roads, sewers, or utilities won't count toward the maximum taxes a city or county can levy under state law. The law applies to fees defined in specific sections of the North Dakota Century Code (including sections 11-11-55.1 and 40-22-01.3). This change directly affects how local governments fund infrastructure projects without triggering budget restrictions.
Relating to a tax on cigars, other tobacco products, alternative tobacco products, electronic smoking devices, and electronic smoking device substances and a tobacco tax distribution fund; to amend and reenact section 57‑36‑01, subsection 1 of section 57‑36‑31, and section 57‑36‑32 of the North Dakota Century Code, relating to the definition of alternative tobacco products, transfer and allocation of tobacco products tax revenue and tax on cigarettes; to provide a penalty; to provide a continuing appropriation; and to provide an effective date.
HB 1244 would create a North Dakota income tax credit for parents who home-educate their children. It allows taxpayers to claim a credit of up to $10,000 per qualifying child annually (or $5,000 for married filers filing separately) for qualified educational expenses like books, tuition, computers, and software. To qualify, the child must be a dependent under 19, home-educated under North Dakota law, and the expenses must be directly related to home education. The credit would apply to taxable years beginning after December 31, 2024, and cannot exceed the taxpayer’s total income tax liability. This bill directly affects North Dakota parents who homeschool their children and choose to claim this tax benefit.
Relating to the determination of state aid payments, state aid minimum local effort, the protection of taxpayers and taxing districts, voter approval of excess levies in school districts, school district levies, and contents of the property tax statement; and to provide an effective date.
SB 2263 allocates $500,000 for school districts to fund training grants focused on implementing "mastery frameworks" in education. This system requires students to master specific skills before advancing, and the bill provides grants for school district teams (including at least one administrator and, if available, an instructional coach) to develop and share these frameworks. Each team can receive up to $25,000 for staff stipends during dedicated training time (limited to ten days beyond regular contracts), with priority given to teams that have completed approved leadership training. The funding is one-time and intended for the 2025-2027 biennium, specifically to support schools in creating and scaling these instructional approaches across North Dakota.
SB 2030 allocates $10 million to North Dakota's Housing Finance Agency for homeless grants and $50,000 for a homelessness study during the 2025-2027 biennium. It also provides $1 million to the Department of Public Instruction for homelessness liaison services in the state's ten largest school districts, requiring each district to match state funds dollar-for-dollar. Additionally, the bill transfers $200 million to the Housing Incentive Fund and mandates a legislative study on homelessness to identify funding gaps and solutions. These provisions directly affect homeless individuals, school districts, and state agencies managing housing and education services.
SB 2378 would limit how much local governments (like cities, counties, or school districts) in North Dakota can increase property taxes without voter approval. It sets a cap: annual tax budget increases could not exceed the Consumer Price Index (CPI) from the previous year, adjusted for changes in taxable property (e.g., new construction or lost exemptions). To exceed this limit, local governments would need approval from at least two-thirds of voters in a general election, but only for one year at a time. The bill applies to all taxing districts and prevents cities/counties from overriding these rules through home rule authority. It was introduced in January 2025 but failed to pass in February 2025.
SB 2142 would redirect 25% of North Dakota's motor vehicle excise tax revenue to a new "township road and bridge sustainability fund" instead of previous allocations. This fund would provide annual payments to non-oil-producing counties for road and bridge projects in eligible townships, based on road miles. To qualify, townships must submit annual certifications showing road miles, township funds, and local tax rates, while excluding those that didn't maintain roads or met other criteria. The bill specifies that funds must be used solely for road and bridge construction, maintenance, or repairs. It would take effect for taxes collected after July 31, 2025, if passed.
Relating to a county and township bridge fund and a legacy earnings tax relief fund; to amend and reenact section 21‑10‑13 of the North Dakota Century Code, relating to the legacy earnings fund; to provide a statement of legislative intent; to provide an appropriation; and to provide an expiration date.
