Central ND News

Gov. Kelly Armstrong of North Dakota has signed the first bill of the 2025 legislative session, expanding eligibility for a $500 property tax credit on primary residences. The new legislation is expected to benefit approximately 3,900 additional residences.

Senate Bill 2201 broadens the scope of a tax credit initially approved in 2023. It now includes primary residences held by trusts, life estates, and properties being purchased under contracts for deed. Armstrong remarked on the importance of this move: “As we continue to work on a broader property tax relief and reform package, signing this bill into law ensures the property tax relief approved last session is available to all primary residence owners as intended.”

The bill was introduced by Sen. Mark Weber from Casselton, with co-sponsorship from key figures including Senate Majority Leader David Hogue and House Majority Leader Mike Lefor. It passed unanimously in both legislative chambers and applies retroactively to taxable years 2024 and 2025.

Weber noted that the bill addresses an oversight from the previous session: “This bill corrects an oversight from last session and rightfully allows primary residences held in trust to be eligible for the primary residence credit on their 2024 and 2025 property taxes.”

The expansion is projected to save taxpayers up to $1.9 million during both the current biennium (2023-25) and the next (2025-27). An emergency clause permits newly eligible homeowners to apply immediately.

State Tax Commissioner Brian Kroshus expressed satisfaction with the outcome: “I’m pleased with the outcome, and we look forward to working with eligible individuals to ensure their application for both the 2024 and 2025 property tax years are processed and credit received.” He urged applicants to visit tax.nd.gov/prc or call directly at 877-649-0112 for assistance.