A BILL for an Act to amend and reenact 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 the order of application of the primary residence credit and discount for early payment of tax; and to provide an effective date.

Summary

The bill revises several sections of North Dakota’s tax statutes to specify how the primary residence credit and the discount for paying taxes early are applied. It impacts property owners who claim the credit or make early tax payments. The legislation also establishes when the new rules become effective.

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