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.

Summary

The bill requires county treasurers to give a five‑percent discount to anyone who pays all real‑estate taxes in full by February 15, and it makes that discount apply before the primary‑residence credit. It also clarifies that the primary‑residence credit is applied only after all other exemptions, credits, and discounts have been used. The changes take effect for tax years starting after 2025.

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