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Grant County approves multiple retroactive Primary Residence Credit abatements after state change
Summary
Grant County commissioners approved several 2023–2024 property tax abatements after the 2025 North Dakota Legislature made the Primary Residence Credit retroactive for residences held in trusts; the board approved multiple PID-specific abatements by unanimous roll call votes.
Grant County commissioners on April 2 approved a series of property tax abatements tied to a state law change that made the Primary Residence Credit retroactive for homes held in trusts.
Auditor Sara Meier presented abatement applications for parcels that had not qualified for the 2024 Primary Residence Credit because ownership was held in a trust or the occupant needed to transfer the credit. Meier told the board the 2025 North Dakota Legislative Assembly passed a bill making the credit retroactive and applicable to residences held by trusts.
Commissioner Marty Meyer moved to approve the 2024 Primary Residence Credit abatement for PID 24315300; Commissioner Al Roy Hochhalter seconded and the motion passed on a unanimous roll call vote. The board recorded similar unanimous approvals for PIDs 12542600, 61056200 and 60018300. The board also approved abatements for PID 24317600 for both 2023 and 2024 after Meier said the parcel had been overvalued when acreage from a neighboring parcel was included; the Township of Raleigh had approved the application on April 1, 2025.
Commissioner Meyer expressed concern about the number of abatements the board has approved recently that stem from assessment errors, noting the volume of corrections the county is handling.
What happens next: approved abatements will be reflected in the county’s tax records; Auditor Meier will continue to process the applications. Several of the abatement approvals were explicitly justified in the meeting record by the recent state legislative change that expanded eligibility to trusts.
