Rep. Craig Headland

Maddy summaryNorth Dakota SB 2405 changes the order in which property tax benefits are applied to ensure that a five percent discount for early payment is calculated before the primary residence credit. This adjustment primarily affects homeowners and mobile home residents who qualify for both the early payment discount and the primary residence credit, as it alters how these reductions interact on their final tax bill. The bill amends state code to explicitly require that the early payment discount be applied first, while the primary residence credit is then applied to reduce any remaining property tax liability. These changes take effect for ad valorem property taxes in taxable years beginning after December 31, 2025, and for mobile home taxes in taxable years beginning after December 31, 2026.

Maddy summaryHB 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 temporary moratorium on conducting an economic analysis for assessment drain projects; to amend and reenact section 61‑02‑01.3 of the North Dakota Century Code, relating to comprehensive water development plans; to provide for a legislative management study; and to provide an expiration date.

Relating to a partial exemption from the coal conversion facilities tax and the imposition of a lignite research tax, allocation of the coal conversion facilities privilege tax and the lignite research tax, and an exemption from the coal severance tax; to repeal section 57‑60‑02.2 of the North Dakota Century Code, relating to the exemption from the coal conversion facilities tax and the imposition of a lignite research tax; to provide an effective date; to provide a contingent effective date; and to provide an expiration date.

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 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 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 for a legislative management study; to provide for a legislative management report; to provide an appropriation; to provide an exemption; 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.

Maddy summaryHB 1307 amends North Dakota's election laws, primarily affecting home rule counties and cities, as well as park districts. It modifies the election procedures and regulations that apply to local governments operating under home rule charters. Additionally, the bill revises the number of signatures required on nominating petitions for individuals seeking election to park district boards.

Maddy summaryHB 1440 sets requirements for businesses to operate as cigar lounges in North Dakota. To qualify, a business must generate at least 15% of its annual gross income from cigar sales, have a humidor, be fully enclosed with solid walls/windows/ceiling/door, and install a ventilation system that prevents smoke from spreading to nonsmoking areas. Businesses must apply for a tax commissioner certificate by reporting compliance with these conditions and submit annual reports verifying the 15% cigar sales threshold to maintain the certificate. This bill directly affects businesses seeking to operate as cigar lounges by establishing specific operational, financial, and ventilation standards.

Relating to a value-added agriculture facility incentive program; to provide for a transfer; to provide an expiration date; and to declare an emergency.

Maddy summaryBased on the provided information, HB 1318 is an act to create a new section in chapter 28-01.3 of the North Dakota Century Code, specifically relating to pesticide labeling. The context does not provide further details on the specific changes or provisions this bill introduces regarding pesticide labeling.