2023 Regular Session (68th Legislative Assembly)
Property Tax
| Category | Bill |
|---|---|
| Authorization to Levy Property Tax for Funding of Public School Primary and Secondary Education | SCR 4020 |
| Constitutional Amendment Limiting Property Tax Levies, Limiting General Obligation Bonds, and Permitting Transfer Tax on Real Property | HCR 3024 |
| Constitutional Amendment Limiting Property Tax Levies, Limiting General Obligation Bonds, and Replacing Lost Property Tax Revenue Through Increased Sales Tax | HCR 3024 |
| Credits | |
| Homestead Tax Credit Asset Criteria | HB 1211 |
| Homestead Tax Credit Increase | SB 2136 |
| Property Used as a Primary Residence | SB 2309 |
| Qualified Parents of School-aged Children Who Attend a Nonpublic School or Home Education Program | SB 2369 |
| Exemptions | |
| Buildings and Land Belonging to Institutions of Public Charity | HB 1438 |
| Carbon Dioxide Pipeline Tax | SB 2383 |
| Certain Natural Gas Pipeline Property | HB 1170 |
| Certain Property Owned and Occupied by a Blind Person | SB 2244 |
| Commercial Property for Grain Elevator and Potato Warehouse Property Used for Personal Use | HB 1247 |
| Farm Structure and Improvements | SB 2279 |
| Land Acquisition Costs Exempt From Levy Limits | SB 2359 |
| Partial Exemption for Land Enrolled in Private Land Open to Sportsman Program | HB 1408 |
| Property of Churches | HB 1439 |
| Financial Assistance for Emergency Medical Services | HB 1162 |
| Format of Property Tax Statements | HB 1245 |
| Impose a State Property Tax Levy of One Mill for Support of the State Medical Center at the University of North Dakota | SCR 4019 |
| Inclusion of Special Assessments in Estimated Tax Notice | SB 2121 |
| Information Displayed on Property Tax Statements | SB 2309 |
| Limitations on Taxing District Levies Without Voter Approval | HB 1461 |
| Limitations on the True and Full Valuation of Property | SB 2309 |
| Limitations on True and Full Valuation or Primary Residences and Agricultural Property and Limitations on the Effective Tax Rate on a Primary Residence | SB 2387 |
| Optional Residential Property Tax Freeze for Seniors | SB 2177 |
| Primary Residence Valuation Freeze for Purposes of Calculating Property Tax | SB 2361 |
| Proposed Studies | |
| Residential and Commercial Property Tax Restructuring | HB 1248 |
| Renaissance Zones Completion of Projects | HB 1266 |
| Renaissance Zones Property Tax Incentives Related to Renaissance Zones | SB 2391 |
| Requirements for Cities Granting Property Tax Incentives | HB 1495 |
| Special Assessment Imposition for Mobile Home Park and Single Family Residential Property | HB 1328 |
| State School Aid | SB 2309 |
| State School Aid(1) | SB 2346 |
| Taxable Valuation of Agricultural, Commercial, and Centrally Assessed Property in a School District | SB 2346 |
| Tax Increases | |
| Notice to Property Owners | HB 1126 |