HB 1624 — Relating to offering school breakfast and lunch at no cost and the school meals fund; to provide an appropriation; to provide for a transfer; and to provide an effective date.

25.1395.0500125.1395.05000 Prepared by the Legislative Council Title.06000 staff for Senator Magrum January 22, 2026 Sixty-ninth Legislative Assembly of North Dakota PROPOSED AMENDMENTS TO FIRST ENGROSSMENT ENGROSSED HOUSE BILL NO.

for an Act to amend and reenact subsection 1 of section 57-02-08.9 of the North Dakota Century Code, relating to the primary residence credit;

to provide an appropriation;

to provide for a transfer;

and to provide an effective date.

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1 25.1395.05001 Sixty-ninth Legislative Assembly a.

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1 25.1395.05000 Sixty-ninth Legislative Assembly a.

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2 25.1395.05001 Sixty-ninth Legislative Assembly SECTION 3.

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2 25.1395.05000 Sixty-ninth Legislative Assembly SECTION 4.

SECTION 1.

AMENDMENT.

Subsection 1 of section 57-02-08.9 of the North Dakota Century Code is amended and reenacted as follows:

1.

A taxpayer is entitled to a credit against the property tax due on the taxpayer's parcel of primary residential property as provided in this section.

The credit:

a.

Is limited to one thousand six hundredtwo thousand fifty dollars.

b.

May not reduce the liability for special assessments levied upon any property.

c.

May not exceed the amount of property tax due against the parcel of primary residential property.

d.

Must be applied to reduce the property tax owed on the parcel of primary residential property after other exemptions or credits under this chapter have been applied.

SECTION 2.

APPROPRIATION - LEGACY PROPERTY TAX RELIEF FUND - TAX COMMISSIONER - PRIMARY RESIDENCE CREDIT.

There is appropriated out of any moneys in the legacy property tax relief fund, not otherwise appropriated, the sum of $65,000,000, or so much of the sum as may be necessary, to the tax commissioner for the state reimbursement under the primary residence credit for the period beginning with the effective date of this Act and ending June 30, 2027.

If the tax commissioner anticipates expenditures will exceed the combined amount appropriated under this section and under section 29 of chapter 555 of the 2025 Session Laws, the tax commissioner may use unspent funding appropriated in the homestead tax credit line item or the disabled veterans' credit line item in House Bill No.

1006, Page No.

3 25.1395.05001 Sixty-ninth Legislative Assembly as approved by the sixty-ninth legislative assembly, to provide any additional funding needed for the primary residence credit and shall request a deficiency appropriation from the seventieth legislative assembly for any remaining amount needed for the primary residence credit.

The tax commissioner shall report to the office of management and budget and the legislative council any amounts used from the homestead tax credit and disabled veterans' credit line items for the primary residence credit.

SECTION 3.

TRANSFER - STRATEGIC INVESTMENT AND IMPROVEMENTS FUND TO LEGACY PROPERTY TAX RELIEF FUND.

No earlier than January 1, 2027, the office of management and budget shall transfer the sum of $65,000,000 from the strategic investment and improvements fund to the legacy property tax relief fund for the period beginning with the effective date of this Act and ending June 30, 2027.

SECTION 4.

EFFECTIVE DATE.

This Act is effective for taxable years beginning after December 31, 2025.