North Dakota 69-2025 Assembly Status: Enacted 3 R cosponsors

SB 2201 — Relating to the primary residence credit; to provide for application; to provide a retroactive effective date; to provide an expiration date; and to declare an emergency.

Last action — Filed with Secretary Of State 02/18

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed House
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced January 14, 2025. Enacted.

Signed by Governor Kelly Armstrong (Republican) on February 18, 2025.

Prognosis

Likely to advance 82% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 6 sponsors

    1 primary, 5 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (3 R).

  • Cleared a recorded vote

    Passed 1 recorded vote so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

AN ACT to amend and reenact section 57-02-08.9 of the North Dakota Century Code, relating to the primary residence credit; to provide for application; to provide a retroactive effective date; to provide an expiration date; and to declare an emergency.

Bill Text

What changed in the latest version

115 added · 106 removed

Plain-language change summary

The changes made to Senate Bill 2201 clarify the primary residence credit for property taxes in North Dakota. The revised bill specifies that taxpayers can receive a $500 credit against their property taxes based on their primary residence, and this credit will be effective for the first two tax years starting after December 31, 2023. Additionally, it defines what constitutes a "primary residence" and outlines how ownership is determined. These amendments are significant because they provide clearer guidelines for homeowners on how to qualify for the tax credit, potentially easing their financial burden.

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25.0308.06000 Sixty-ninth Legislative Assembly of North Dakota SECOND ENGROSSMENT REENGROSSED SENATE BILL NO.
Sixty-ninth Legislative Assembly of North Dakota In Regular Session Commencing Tuesday, January 7, 2025 SENATE BILL NO.
2201 Introduced by Senators Weber, Bekkedahl, Hogue Representatives Headland, Lefor, Vigesaa A BILL for an Act to amend and reenact section 57-02-08.9 of the North Dakota Century Code, relating to the primary residence credit;
2201 (Senators Weber, Bekkedahl, Hogue) (Representatives Headland, Lefor, Vigesaa) AN ACT to amend and reenact section 57-02-08.9 of the North Dakota Century Code, relating to the primary residence credit;
(1) "Primary residence" means a dwelling in this state owned and occupied by an individual as that individual's primary place of residence and includes residences taxed under chapter 57-55, including the land, appurtenances, Page No.
(1) "Primary residence" means a dwelling in this state owned and occupied by an individual as that individual's primary place of residence and includes residences taxed under chapter 57-55, including the land, appurtenances, and improvements used in the residential occupancy of the dwelling, that, subject to paragraph 2 and subsection 3, is:
1 25.0308.06000 Sixty-ninth Legislative Assembly and improvements used in the residential occupancy of the dwelling, that, subject to paragraph 2 and subsection 3, is:
(1) In which the agreement, will, or court order creating the trust, an instrument transferring property to the trust, or any other agreement that is binding on the trustee provides that the trustor of the trust or a beneficiary of the trust has the right to use and occupy as the trustor's or beneficiary's primary residence rent free and without charge except for taxes and other costs and expenses specified in the instrument or court order:
S.
B.
NO.
2201 - PAGE 2 (1) In which the agreement, will, or court order creating the trust, an instrument transferring property to the trust, or any other agreement that is binding on the trustee provides that the trustor of the trust or a beneficiary of the trust has the right to use and occupy as the trustor's or beneficiary's primary residence rent free and without charge except for taxes and other costs and expenses specified in the instrument or court order:
and Page No.
and (b) Is recorded in the real property records of the county in which the property is located.
2 25.0308.06000 Sixty-ninth Legislative Assembly (b) Is recorded in the real property records of the county in which the property is located.
A taxpayer who, regardless of the application requirements and deadlines under section 57-02-08.9, qualifies for a credit under this Act against taxes levied in taxable year 2024 may file an abatement claim to receive a refund of taxes paid equal to the amount of the credit allowed under this Act.
A taxpayer who, regardless of the application requirements and deadlines under section 57-02-08.9, qualifies for a credit under this Act against taxes levied on a primary residence owned through a beneficial interest in a qualifying trust in taxable year 2024, may file an abatement claim no later than May 1, 2025, to receive a refund of taxes paid equal to the amount of the credit allowed under this Act.
Supplemental certifications by the county auditor and the tax commissioner and supplemental payments by Page No.
Supplemental certifications by the county auditor and the tax S.
3 25.0308.06000 Sixty-ninth Legislative Assembly the state treasurer shall be made and distributed according to the procedures provided under section 57-02-08.10 and may be made after the dates prescribed in section 57-02-08.10.
B.
NO.
2201 - PAGE 3 commissioner and supplemental payments by the state treasurer shall be made and distributed according to the procedures provided under section 57-02-08.10 and may be made after the dates prescribed in section 57-02-08.10.
Page No.
S.
4 25.0308.06000
B.
NO.
2201 - PAGE 4 ____________________________ ____________________________ President of the Senate Speaker of the House ____________________________ ____________________________ Secretary of the Senate Chief Clerk of the House This certifies that the within bill originated in the Senate of the Sixty-ninth Legislative Assembly of North Dakota and is known on the records of that body as Senate Bill No.
2201 and that two-thirds of the members-elect of the Senate voted in favor of said law.
Vote:
Yeas 47 Nays 0 Absent 0 ____________________________ ____________________________ President of the Senate Secretary of the Senate This certifies that two-thirds of the members-elect of the House of Representatives voted in favor of said law.
Vote:
Yeas 88 Nays 0 Absent 6 ____________________________ ____________________________ Speaker of the House Chief Clerk of the House Received by the Governor at ________M.
on _____________________________________, 2025.
Approved at ________M.
on __________________________________________________, 2025.
____________________________ Governor Filed in this office this ___________day of _______________________________________, 2025, at ________ o’clock ________M.
____________________________ Secretary of State
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How this bill changes current law

7 changes Share ↗

Compared against current U.S. Code AI-generated reading aid — verify against the official bill.

The bill amends the primary residence credit by reducing the credit amount and providing a retroactive effective date.

  • 57-02-08.9

    Is limited to one thousand six hundred dollars. → An individualA taxpayer is entitled to a credit of five hundred dollars against the property tax due on the individual'staxpayer's primary residence as provided in this section.

    Reduces the maximum primary residence credit from $1,600 to $500.

  • 57-02-08.9

    May not exceed the amount of property tax due against the parcel of primary residential property. → The credit may not exceed the amount of property tax due.

    Clarifies that the credit cannot exceed the amount of property tax due.

  • 57-02-08.9

    Must be applied to reduce the property tax owed on the parcel of primary residential property after other exemptions, credits, or discounts have been applied. → The credit must be applied to reduce the property tax owed on the individual'staxpayer's primary residence after other exemptions or credits under this chapter have been applied.

    Modifies the language regarding the application of the credit to align with the new structure.

  • 57-02-08.9

    To apply for a credit under this section, an applicant shall sign and file with the tax commissioner, by April first of each year, an application containing a verified statement of facts establishing the applicant's eligibility as of the date of the claim on a form and in the manner prescribed by the tax commissioner.

    Establishes a requirement for applicants to file a form with the tax commissioner to apply for the credit.

  • 57-02-08.9

    For purposes of this section, 'primary: ...

    Adds definitions and clarifications related to the terms used in the primary residence credit.

  • 57-02-08.9

    This Act is retroactively effective and applies for the first two taxable years beginning after December 31, 2023, and after that date is ineffective.

    Establishes a retroactive effective date and an expiration date for the primary residence credit.

  • 57-02-08.9

    A taxpayer who, regardless of the application requirements and deadlines under section 57-02-08.9, qualifies for a credit under this Act against taxes levied on a primary residence owned through a beneficial interest in a qualifying trust in taxable year 2024, may file an abatement claim no later than May 1, 2025, to receive a refund of taxes paid equal to the amount of the credit allowed under this Act.

    Allows taxpayers to file for a refund for the credit in specified circumstances.

Action History

  1. Filed with Secretary Of State 02/18

  2. Signed by Governor 02/18

  3. Sent to Governor

  4. Signed by President

  5. Signed by Speaker

  6. Second reading, passed, yeas 47 nays 0, Emergency clause carried

  7. Concurred

  8. Returned to Senate (12)

  9. Emergency clause carried

  10. Second reading, passed as amended, yeas 88 nays 0

  11. Reported back, do pass, place on calendar 20 0 3

  12. Rereferred to Appropriations

  13. Amendment adopted

  14. Reported back amended, do pass, amendment placed on calendar 14 0 0

  15. Committee Hearing 09:00

  16. Introduced, first reading, (emergency), referred Finance and Taxation Committee

  17. Received from Senate

  18. Second reading, passed, yeas 47 nays 0, Emergency clause carried

  19. Amendment adopted

  20. Amendment proposed on floor

  21. Reported back, do pass, place on calendar 16 0 0

  22. Rereferred to Appropriations

  23. Amendment adopted

  24. Reported back amended, do pass, amendment placed on calendar 6 0 0

  25. Committee Hearing 09:01

  26. Introduced, first reading, (emergency), referred Finance and Taxation Committee

Sponsors

Sponsorship breakdown

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1 sponsors · 5 co-sponsors · 142 not signed on

Sponsors (1)

Co-sponsors (5)

Not signed on (142)

142 members have not signed on to this bill.

Show all 142 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Final Passage

Passed 47 Yea · 0 Nay
Party YeaNayPresentNot Voting
Republican 41000
Democratic 5000
Unaffiliated 1000
Total 47000
% of votes cast 100%0%0%0%
How each member voted (47)
Member Party Vote
van Oosting — Yea
Boschee, Josh Democratic Yea
Braunberger, Ryan Democratic Yea
Hogan, Kathy Democratic Yea
Marcellais, Richard Democratic Yea
Mathern, Tim Democratic Yea
Axtman, Michelle Republican Yea
Barta, Jeff Republican Yea
Beard, Todd Republican Yea
Bekkedahl, Brad Republican Yea
Boehm, Keith Republican Yea
Burckhard, Randy A. Republican Yea
Castaneda, Jose L. Republican Yea
Cleary, Sean Republican Yea
Clemens, David A. Republican Yea
Conley, Cole Republican Yea
Cory, Claire Republican Yea
Davison, Kyle Republican Yea
Dever, Dick Republican Yea
Dwyer, Michael Republican Yea
Enget, Mark Republican Yea
Erbele, Robert Republican Yea
Gerhardt, Justin Republican Yea
Hogue, David Republican Yea
Kessel, Greg Republican Yea
Klein, Jerry Republican Yea
Larson, Diane Republican Yea
Lee, Judy Republican Yea
Lemm, Randy D. Republican Yea
Luick, Larry Republican Yea
Magrum, Jeffery J. Republican Yea
Meyer, Scott Republican Yea
Myrdal, Janne Republican Yea
Patten, Dale Republican Yea
Paulson, Bob Republican Yea
Powers, Michelle Republican Yea
Roers, Kristin Republican Yea
Rummel, Dean Republican Yea
Schaible, Donald Republican Yea
Sickler, Jonathan Republican Yea
Sorvaag, Ronald Republican Yea
Thomas, Paul J. Republican Yea
Walen, Chuck Republican Yea
Wanzek, Terry M. Republican Yea
Weber, Mark F. Republican Yea
Weston, Kent Republican Yea
Wobbema, Mike Republican Yea

Official roll call →

Subjects

taxation housing
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Frequently asked questions

What does SB 2201 do?
AN ACT to amend and reenact section 57-02-08.9 of the North Dakota Century Code, relating to the primary residence credit; to provide for application; to provide a retroactive effective date; to provide an expiration date; and to declare an emergency.
Who sponsors SB 2201?
SB 2201 is sponsored by Weber, Mark F. (Republican), Bekkedahl, Brad (Republican), Hogue, David (Republican), Rep. Headland, Craig, Rep. Lefor, Mike, and Rep. Vigesaa, Don.
What is the current status of SB 2201?
This bill has been enacted into law. Introduced January 14, 2025. Enacted.
Where can I track SB 2201?
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