North Dakota 69th Legislative Assembly (2025-26) Status: Passed Senate 3 R cosponsors

SB 2301 — A BILL for an Act to amend and reenact subsection 1 of section 57-02-08.1 of the North Dakota Century Code, relating to the homestead tax credit; and to provide an effective date.

Last action — Second reading, failed to pass, yeas 6 nays 41

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

This bill died with 69th Legislative Assembly (2025-26). It reached “Passed Senate” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

In plain language

This bill amends the homestead tax credit for seniors and disabled individuals in North Dakota.

The bill modifies the homestead tax credit by changing income thresholds and maximum reductions for eligible seniors and disabled individuals. It is designed for those aged 65 or older or permanently disabled, effective for taxable years starting after December 31, 2024.

What this means for you
  • Families: This bill may provide property tax relief for families with seniors or disabled members.

Summary

Relating to the homestead tax credit; and to provide an effective date.

Bill Text

How this bill changes current law

5 changes Share ↗

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

The bill increases the income thresholds and maximum reductions for the homestead credit under North Dakota law.

  • N.D.C.C. § 57-02-08.1(1)(c)(1)

    forty thousand dollars → three hundred twenty-five percent of the federal poverty guidelines

    The income limit for full reduction of homestead taxable valuation is increased from $40,000 to a level based on federal poverty guidelines.

  • N.D.C.C. § 57-02-08.1(1)(c)(1)

    nine thousand dollars → thirteen thousand five hundred dollars

    The maximum reduction of taxable valuation for qualifying individuals increases from $9,000 to $13,500.

  • N.D.C.C. § 57-02-08.1(1)(c)(2)

    forty thousand dollars → three hundred twenty-five percent of the federal poverty guidelines

    The income limit for the 50% reduction of homestead taxable valuation is adjusted to be based on federal poverty guidelines.

  • N.D.C.C. § 57-02-08.1(1)(c)(2)

    four thousand five hundred dollars → six thousand seven hundred fifty dollars

    The maximum reduction of taxable valuation for individuals qualifying under the adjusted income limit increases from $4,500 to $6,750.

  • N.D.C.C. § 57-02-08.1(1)(c)(3)

    For purposes of this subdivision, "federal poverty guidelines" means the federal poverty guidelines applicable to the person's household size, up to a maximum household size of two, as published by the United States department of health and human services for the calendar year preceding the taxable year during which the credit is calculated.

    Defines 'federal poverty guidelines' for clarity in determining eligibility based on income.

Action History

  1. Second reading, failed to pass, yeas 6 nays 41

  2. Reported back, do not pass, placed on calendar 5 1 0

  3. Committee Hearing 09:00

  4. Introduced, first reading, referred Finance and Taxation Committee

Sponsors

Sponsorship breakdown

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1 sponsors · 2 co-sponsors · 145 not signed on · 39 voted No

Sponsors (1)

Co-sponsors (2)

Not signed on (145)

145 members have not signed on to this bill.

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"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

Failed 6 Yea · 41 Nay
Party YeaNayPresentNot Voting
Democratic 4100
Republican 24000
Total 64100
% of votes cast 13%87%0%0%
How each member voted (47)
Member Party Vote
Boschee, Josh Democratic Yea
Braunberger, Ryan Democratic Yea
Hogan, Kathy Democratic Yea
Marcellais, Richard Democratic Nay
Mathern, Tim Democratic Yea
Axtman, Michelle Republican Nay
Barta, Jeff Republican Nay
Beard, Todd Republican Nay
Bekkedahl, Brad Republican Nay
Boehm, Keith Republican Nay
Burckhard, Randy A. Republican Nay
Castaneda, Jose L. Republican Nay
Cleary, Sean Republican Nay
Clemens, David A. Republican Nay
Conley, Cole Republican Nay
Cory, Claire Republican Nay
Davison, Kyle Republican Nay
Dever, Dick Republican Nay
Dwyer, Michael Republican Nay
Enget, Mark Republican Nay
Erbele, Robert Republican Nay
Gerhardt, Justin Republican Nay
Hogue, David Republican Nay
Kessel, Greg Republican Nay
Klein, Jerry Republican Nay
Larson, Diane Republican Nay
Lee, Judy Republican Nay
Lemm, Randy D. Republican Nay
Luick, Larry Republican Nay
Magrum, Jeffery J. Republican Yea
Meyer, Scott Republican Nay
Myrdal, Janne Republican Nay
Patten, Dale Republican Nay
Paulson, Bob Republican Nay
Powers, Michelle Republican Nay
Roers, Kristin Republican Nay
Rummel, Dean Republican Nay
Schaible, Donald Republican Nay
Sickler, Jonathan Republican Nay
Sorvaag, Ronald Republican Nay
Thomas, Paul J. Republican Nay
Walen, Chuck Republican Nay
Wanzek, Terry M. Republican Nay
Weber, Mark F. Republican Nay
Weston, Kent Republican Nay
Wobbema, Mike Republican Yea
van Oosting, Desiree Republican Nay

Official roll call →

Subjects

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Frequently asked questions

What does SB 2301 do?
Relating to the homestead tax credit; and to provide an effective date.
Who sponsors SB 2301?
SB 2301 is sponsored by Clemens, David A. (Republican), Beard, Todd (Republican), and Wobbema, Mike (Republican).
What is the current status of SB 2301?
This bill died with 69th Legislative Assembly (2025-26). It reached “Passed Senate” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 2301?
Track SB 2301 free on One Click Politics — get push/email alerts when it moves.

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Last checked for changes 3 months ago · updated continuously

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