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Senate committee hears matching bills to treat residential lots with outbuildings as residential for tax purposes
Summary
Representatives testified on two similar bills (House Bill 11‑52 and House Bill 12‑32) to change Century Code language so residential lots with standalone garages or outbuildings in residential subdivisions are taxed as residential, not commercial, until evidence of commercial use exists.
The Senate Finance and Tax Committee heard testimony on two substantially similar measures — House Bill 11‑52 (Rep. Todd Porter) and House Bill 12‑32 (Rep. Grenache) — that would amend North Dakota Century Code language so that residential lots in residential subdivisions with outbuildings such as standalone garages be taxed as residential rather than automatically classified as commercial until a dwelling exists.
Representative Todd Porter (District 34, Mandan) said the measure was prompted by a Morton County subdivision outside Mandan where developers allowed owners to build garages before houses. Under current Century Code language, parcels without a dwelling…
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