An act to amend and reenact subdivision d of subsection 1 of section 57-02-08.9, section 57-20-09, and subsection 1 of section 57-55-03 of the North Dakota Century Code, relating to application of the primary residence c, the official text

Sixty-ninth Legislative Assembly of North Dakota In Special Session Commencing Wednesday, January 21, 2026
HOUSE BILL NO. 1626 (Representatives Headland, Hagert, Nathe, Porter, Stemen, Toman)
(Senators Bekkedahl, Weber)
AN ACT to amend and reenact subdivision d of subsection 1 of section 57-02-08.9, section 57-20-09, and subsection 1 of section 57-55-03 of the North Dakota Century Code, relating to application of the primary residence credit and discount for early payment of tax; and to provide an effective date.
BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA: SECTION 1. AMENDMENT. Subdivision d of subsection 1 of section 57-02-08.9 of the North
Dakota Century Code is amended and reenacted as follows: d. Must be applied to reduce the property tax owed on the parcel of primary residential property after other exemptions or, credits under this chapter, or discounts have been applied.
SECTION 2. AMENDMENT. Section 57-20-09 of the North Dakota Century Code is amended and reenacted as follows:
57-20-09. Discount for early payment of tax. Except as provided in section 57-20-21.1, the county treasurer shall allow a five percent discount to all taxpayers who shall pay all of the real estate taxes levied on any tract or parcel of real property in any one year in full on or before February fifteenth prior to the date of delinquency. SuchThe discount applies to all general real estate taxes levied for state, county, city, township, school district, fire district, park district, and any other taxing districts but does not apply to personal property taxes or special assessment installments. WheneverThe discount must be applied before a primary residence credit under section 57-02-08.9 is applied. If the board of county commissioners, by resolution, determines that an emergency exists in the county by virtue of weather or other catastrophe, it may extend the discount period for an additional thirty days. SECTION 3. AMENDMENT. Subsection 1 of section 57-55-03 of the North Dakota Century Code is amended and reenacted as follows: 1. a. The tax imposed in this chapter is due and payable on January tenth of each year or ten
days after the mobile home is purchased or first moved into this state. If the tax due for the entire year is paid in full by February fifteenth, the county treasurer shall allow a five percent discount. The discount must be applied before a primary residence credit under section 57-02-08.9 is applied. b. If the tax imposed by this chapter is paid in full within thirty days after the mobile home is purchased or moved into this state, the county treasurer shall allow a five percent discount. However, if the tax is not paid within forty days it is subject to a penalty and interest. The penalty is one percent of the tax. The interest is one-half percent of the tax for each full and fractional month of delay. SECTION 4. EFFECTIVE DATE. This Act is effective for taxable years beginning after December 31, 2025.

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____________________________ Speaker of the House

____________________________ President of the Senate

____________________________ Chief Clerk of the House

____________________________ Secretary of the Senate

This certifies that the within bill originated in the House of Representatives of the Sixty-ninth Legislative Assembly of North Dakota and is known on the records of that body as House Bill No. 1626.

House Vote: Senate Vote:

Yeas 93 Yeas 40

Nays 0 Nays 6

Absent 1 Absent 1

____________________________ Chief Clerk of the House
Received by the Governor at ________M. on _____________________________________, 2026. Approved at ________M. on __________________________________________________, 2026.

____________________________ Governor
Filed in this office this ___________day of _______________________________________, 2026, at ________ o’clock ________M.

____________________________ Secretary of State