Central ND News

Gov. Kelly Armstrong has signed the first bill of the 2025 legislative session, which expands eligibility for North Dakota's $500 property tax credit on primary residences. The new law is expected to allow approximately 3,900 additional residences to qualify for the credit.

Senate Bill 2201, which builds on a tax credit initially approved in 2023, now includes primary residences held by trust, life estates, and properties being purchased under a contract for deed. Armstrong stated that the bill ensures the property tax relief intended for all primary residence owners remains available. "We appreciate the bill sponsors and state Tax Commissioner’s Office for their efforts to fix this issue and expand tax relief for North Dakota homeowners," he said.

The bill was introduced by Sen. Mark Weber of Casselton, chair of the Senate Finance and Taxation Committee, with co-sponsorship from Senate Majority Leader David Hogue, House Majority Leader Mike Lefor, House Finance and Taxation Committee Chairman Craig Headland, and appropriations committee chairs Sen. Brad Bekkedahl and Rep. Don Vigesaa.

Both legislative chambers unanimously approved SB 2201, making its expanded eligibility retroactive to taxable years 2024 and 2025. Sen. Weber noted that this measure corrects an oversight from the previous session by allowing primary residences held in trust to be eligible for the credit on their property taxes.

The expanded eligibility could save taxpayers up to $1.9 million over both the 2023-25 and 2025-27 biennia. An emergency clause permits those newly eligible to apply immediately.

State Tax Commissioner Brian Kroshus expressed satisfaction with the outcome and encouraged eligible individuals to apply online or contact his office directly to ensure they receive their credits for both the 2024 and 2025 tax years.