Senate adopts changes to primary residence tax credit, funds from legacy earnings

The North Dakota Senate on April 3 approved amendments to and then passed House Bill 1176, a broad rewrite of property tax relief that creates a primary residence classification, expands homestead provisions and uses legacy earnings to fund a new primary residence credit. The amendment adding a 75% "skin in the game" limit with a $500 minimum hold harmless passed 31-16; final passage of the bill was 47-0 and the emergency clause carried.

The amendment, described on the floor by Senator Beckendall, limits the primary residence credit so it cannot cover more than 75% of an owner’s property tax liability (after excluding voter-approved mill levies and special assessments), while ensuring recipients receive at least $500 and not more than $1,250. The amendment also added legislative intent language asking the next legislative assembly to consider using legacy property tax relief fund dollars that exceed the primary residence credit to provide relief for other property classes, including agricultural property.

Supporters, includi…