HB 1474 - Overview

A Amendment S SPA
E Engrossment $ Fiscal Note
HJ House Journal SJ Senate Journal
Sponsors

Introduced by Rep. Toman, Sen. Castaneda, Rep. Dockter, Rep. D. Johnston, Rep. Kasper, Rep. Koppelman, Rep. Louser, Sen. Meyer, Sen. Paulson, Rep. Schatz, Rep. Steiner, Rep. VanWinkle


Title

A BILL for an Act to create and enact a new section to chapter 57-02, a new chapter to title 57, a new section to chapter 57-09, a new section to chapter 57-11, two new sections to chapter 57-12, two new sections to chapter 57-13, and a new section to chapter 57-15 of the North Dakota Century Code, relating to imposition of a square footage tax on residential property, provision of a solar or wind energy device or geothermal device credit and new single-family, condominium, and townhouse residential property credit, duties of the state and county boards of equalization, application of mill levy limits, and valuation requirements; to amend and reenact sections 11-23-05, 11-28.3-03, 11-28.3-04, and 11-28.3-09, subsection 2 of section 11-28.3-17, subsection 4 of section 15.1-27-04.1, sections 18-10-07, 18-10-12.1, 40-40-06, 40-40-10, and 40-58-20, subsection 2 of section 40-58-20.2, sections 57-02-11, 57-02-51, 57-02-52, 57-09-04, 57-11-03, 57-15-02, 57-15-02.2, 57-15-05, 57-15-07, 57-15-11, 57-15-13, 57-15-31, 57-15-31.1, 57-20-01, 57-20-01.1, 57-20-02, 57-20-03, 57-20-04, 57-20-07.1, 57-20-09, 57-20-10, and 57-20-21.1, subdivision a of subsection 1 of section 57-23-04, section 57-23-06, subsection 2 of section 57-28-03, subdivision c of subsection 1 of section 57-28-20, and sections 57-28-26, 57-55-01.2, 57-55-04, 57-55-04.1, 57-55-05, and 61-24-09 of the North Dakota Century Code, relating to imposition of a square footage tax on residential property, application of certain property tax incentives to the square footage tax, duties of state and local equalization boards, determination of taxing district budgets and tax levies, the determination of school state aid payments, and imposition of a square footage tax on mobile homes; to repeal subsection 35 of section 57-02-08 of the North Dakota Century Code, relating to a property tax exemption for new single-family, condominium, and townhouse residential property; to provide a penalty; and to provide an effective date.


Current Status

Introduced


Last Official Action

Introduced, first reading, referred Finance and Taxation Committee